The appeal ITA 1396/DEL/2019 was filed by Amit Gupta against the order of CIT(A)-18, New Delhi, pertaining to the assessment year 2015-16. The main issue was the CIT(A)’s dismissal of the appeal for non-prosecution without a detailed examination of merits as mandated by law.
The core issue addressed by ITAT was the procedural fairness in dismissing an appeal solely based on non-appearance without considering the merits of the case.
Judicial Member Bhavnesh Saini emphasized the necessity of a detailed decision on merits regardless of the appellant’s appearance. The order was set aside, and the case was remanded back to the CIT(A) for a decision based on merits, ensuring a fair hearing opportunity to the appellant.
This case underscores the importance of adherence to procedural laws in tax litigation, ensuring that justice is not merely procedural but substantive. The principles of natural justice demand that each case be heard on its merits irrespective of procedural lapses.
This analysis highlights the significance of fair trial principles in tax appellate proceedings. The reinstatement of the appeal for consideration on merits reinforces the judiciary’s role in ensuring justice through meticulous adherence to law.
Reconsideration of Amit Gupta’s Appeal in ITA 1396/DEL/2019 Against CIT(A)’s Decision
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