Kaveri Infrastructure Pvt. Ltd. Challenges Ex-Parte Order in ITA No. 1632/DEL/2022

IN THE INCOME TAX APPELLATE TRIBUNAL,

DELHI BENCH: ‘C’ NEW DELHI

BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER

AND

SHRI O.P. KANT, ACCOUNTANT MEMBER

ITA No.1632/Del/2022

Assessment Year: 2005-06

Case between Kaveri Infrastructure Pvt. Ltd., Appellant, and ACIT Central Circle-6, New Delhi, Respondent.

Background

The appeal by Kaveri Infrastructure Pvt. Ltd. against the order dated 31/05/2022 by the Learned Commissioner of Income-tax (Appeals)-30, New Delhi, raises critical questions on procedural fairness and administrative justice within the context of income tax assessment for the assessment year 2005-06. With a panoramic view on the legal landscape, this analysis explores the intricacies of the case, encapsulating a fervent debate on natural justice principles, statutory limitations, and judicial discretion.

Procedural Contention

The appellant contested the ex-parte decision, citing lack of proper opportunity to be heard as a fundamental breach of natural justice. The fo… [Truncated for brevity]

Kaveri Infrastructure Pvt. Ltd. Challenges Ex-Parte Order in ITA No. 1632/DEL/2022