Case Law Details
Bipin Singh Rana Vs ACIT (ITAT Dehradun)
The ITAT, Dehradun in the matter of Bipin Singh Rana v. ACIT [I.T.A. No. 15/DDN/2019 dated January 9, 2023] has held that, principles of estoppel do not apply to Income Tax proceedings and the Revenue Department must keep in mind that the correct income of the assessee must be taxed in the proper Assessment Year and within the limitation prescribed by the Income Tax Act, 1961 (“the IT Act”). Further held that, the Revenue Department must decide matters on merit in accordance with law and not based on the admission or refusal made by the assessee. Remanded the matter back to the Assessing Officer (“AO”) with a direction to ignore the surrender made during the assessment proceedings and decide the matter on merit.
Facts:
This appeal has been filed by Bipin Singh Rana (“the Appellant”) challenging the assessment order dated December 30, 2016 (“the Impugned Order”) passed by the Revenue Department (“the Respondent”) under Section 143(3) of the IT Act after carrying out the compulsory scrutiny, wherein, the total income of the Appellant was assessed to be INR 48,21,376/- as against the returned income of INR 25,06,020/-, contending that, the Impugned Order was passed based on the admission/surrender made by the counsel of the Appellant without its consent. Further, the Appellate Authority did not go into the facts while sustaining the Impugned Order and that opportunity of hearing was not given to the Appellant as the Appellate Authority sustained the addition made, even though the Appellant had not agreed for the same and as the case was dismissed on the grounds of limitation.
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