The Chandigarh Bench of the Income Tax Appellate Tribunal ( ITAT ) has recently observed “Tax Authorities should stop functioning with the colonial mindset dispensing justice to the colonies” and held that, “An assessee who is in possession of a validly passed assessment order cannot be required to again face the AO to support the return filed.”
On behalf of the assessee, Sanjay Kumar Singla submitted that, “the assessment order was not served upon the assessee till 05.04.2022 and it came to the notice of the assessee only on 05.04.2022 when he received the consequential order passed by NFAC under Section 144 pursuant to the impugned order.”
He also submitted that, “It was only after receiving notice from the IT Department that he became aware of the impugned order passed by ld. PCIT, Rohtak under Section 263 of the Income Tax Act.”
Sarabjeet Singh, on behalf of the department, considering the facts, admitted that the delay is explained and he would have no objection in the light of the facts as pleaded if the delay is condoned.
The tribunal bench of Judicial Member Diva Singh and Accountant Member Vikram Singh Yadav noted that the order dated 30.10.2018 passed by the Assessing Officer was set aside by the PCIT holding that it had been passed in undue haste.
Reminding the authority that, “the authorities including the Tax Authorities under the Government of India exist in a republican democracy function for the benefit of the citizens” the Tribunal further observed, “The mindset of working under a colonial Rule administering the colonies is no longer acceptable.”, and held that “An assessee who is in possession of a validly passed assessment order cannot be required to again face the AO to support the return filed.”
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