SH. AMARJEET SINGH,NEW DELHI vs. ITO, NEW DELHI

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ITA 1711/DEL/2014Status: DisposedITAT Delhi16 February 2016AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found a violation of the principles of natural justice. Consequently, the matter was set aside to the Assessing Officer for fresh adjudication, ensuring the assessee is given an adequate opportunity to be heard.

What were the facts?

The assessee, a national sports champion, was unable to appear before the lower authorities due to health issues related to cancer developed from sports injuries. This prevented him from presenting his case effectively.

What were the issues?

Whether the assessee was denied natural justice due to his inability to appear before the lower authorities because of health reasons.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI

Before: SHRI H.S.SIDHU & SHRI J. SUDHAKAR REDDY

ORDER PER J. SUDHAKAR REDDY, ACCOUNTANT MEMBER This is an appeal filed by the Assessee directed against the order of the Ld.Commissioner of Income Tax (Appeals)-XXII, New Delhi dated 20.12.2013 pertaining to the Assessment Year (A.Y.) 2009-10.

2.

We have heard Shri KK Jaiswal, Ld.D.R. on behalf of the Revenue. The assessee represented in person. On a careful consideration of the facts and circumstances of the case, perusal of material on record, orders of lower authorities, we hold as follows.

3.

We find that there is sufficient force in the assessee’s submissions that that there is a violation of ‘principles of natural justice’. The assessee appearing in person submitted that, he was a national champion in sports and that he had developed cancer due to certain injuries and because of such health condition, he was unable to appear before the lower authorities.

ITA 1711/Del/2014 A.Y. 2009-10 Sh.Amarjeet Singh, N.Del 3.1. As we are convinced that there was a violation of the principle of natural justice, we set aside the matter to the file of AO for fresh adjudication in accordance with law, after giving the assessee an adequate opportunity of being heard. The assessee shall appear before the A.O. on 15th April,2016 and obtain notice of hearing, and thereafter copy of the disposal of the case.

4.

In the result assessee’s appeal is treated as ‘allowed for statistical purposes’. Order pronounced in the Open Court on 16th February, 2016.

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