This document thoroughly examines the legal proceedings and outcomes of the ITA No. 284/DEL/2019 where Airwil JKM Infracon Pvt. Ltd. contested the ex-parte decision made by the CIT(A), Kanpur, for the assessment year 2016-17.
The case highlights significant procedural nuances where the CIT(A) dismissed the appeal without substantial hearing, invoking critical analysis on the application of natural justice principles in tax proceedings.
The central issue revolved around the CIT(A)’s dismissal of the appeal based on non-prosecution and its implications for procedural justice in tax appeal processes. This analysis also touches upon the implications of not providing adequate opportunities for representation, as contended by the appellant.
The tribunal’s intervention reinstated the appeal for comprehensive re-evaluation, mandating a fair and reasoned decision-making process by the CIT(A). This section elaborates on the tribunal’s directive to ensure a fair hearing and adherence to judicial protocols.
The case underscores the necessity for adherence to principles of natural justice in the conduct of appeals within the Income Tax Appellate Tribunal’s jurisdiction. The tribunal’s insistence on remanding the case back for a detailed examination serves as a precedent for handling similar future instances where procedural discrepancies are evident.
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