Case Number: ITA 1305/DEL/2021
Appellant: Geometra International Pvt Ltd, Singapore
Respondent: ITO, International Taxation-1(3)(2), New Delhi
Assessment Year: 2012-13
Case Filed On: 2021-10-04
Order Type: Final Tribunal Order
Date of Order: 2023-03-10
Pronounced On: 2023-03-10
This appeal was filed by Geometra International Pvt Ltd against the order of the CIT(A)-42, New Delhi, for the assessment year 2012-13. The key issue was the ex-parte order passed due to non-attendance by the assessee and the delayed filing of the appeal.
The appeal by Geometra International arises from an order issued under section 148 of the Income Tax Act, reopening the assessment due to non-attendance and subsequent ex-parte proceedings. The appeal was delayed by 36 days, attributed to circumstances including the COVID-19 pandemic as acknowledged by the Supreme Court directions.
The ITAT directed the CIT(A) to reconsider the appeal on its merits, explicitly instructing that the principles of natural justice be observed, ensuring that Geometra International is granted a fair hearing. This directive was aimed to address procedural fairness and provide the appellant an opportunity to present their case effectively.
The tribunal’s decision underscores the importance of procedural justice and the flexibility in judicial processes in exceptional circumstances such as a pandemic. This case serves as a precedent for other cases where delays may be attributed to extraordinary events outside the normal course of business and personal operations.
Order pronounced in the open court on 10/03/2023.
Judicial Member: Shri Kul Bharat
Accountant Member: Dr. B. R. R. Kumar
Order Dated: 10/03/2023
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