Mukta Rashmi Goel, a non-resident taxpayer, challenges the procedural integrity and findings of the Income Tax Department, Gurgaon for the assessment year 2010-11, particularly focusing on undisclosed income claims and notification issues.
The appeal addresses alleged discrepancies in handling notices and defense opportunities in an international context, with significant claims of undisclosed income amounting to Rs. 5,00,000.
The tribunal observed procedural lapses in notice service and a lack of opportunity for the assessee to present her case, contributing to an exparte order from the CIT(A). The assessee’s non-residence and communication issues underscored the complexities of cross-border taxation processes.
The tribunal, recognizing the need for procedural fairness, remanded the case back to the Assessing Officer to ensure a fair hearing and proper addressal of all contentions, emphasizing adherence to principles of natural justice.
This case highlights the essential considerations in international taxation, especially for non-resident Indians, and underscores the importance of clear communication and procedural compliance to ensure equity in tax adjudication processes.
Manage the increasing number of hearings effortlessly by leveraging the legal AI revolution We are India's Leading revolutionary AI-powered legal platform where you can get enough insights into top cases and judgements.
Research Platform