This article provides a comprehensive analysis of the case ITA No. 1836/DEL/2022, filed by Capital Bus Service Pvt Ltd, Delhi against DCIT, Central Circle-31, New Delhi. The case concerns the assessment year 2011-12 and was initially filed on August 16, 2022, with the final tribunal order pronounced on September 12, 2023.
The appeal was preferred by the assessee against the order dated June 8, 2022, of the CIT (A)-30, New Delhi, which arose out of an appeal before it against the order dated December 26, 2018, passed by the DCIT, Circle-31, New Delhi under sections 143(3)/147 of the Income Tax Act, 1961. The core issue in the appeal was the alleged inadequacy of the opportunity given to the appellant to hear their case, a cornerstone for fair judicial processes.
During the hearings, it was highlighted that the assessee had not been given adequate opportunities for presenting their case. Notifications were sent to the postal address from October to December 2018, and subsequently, notices were sent via registered email through ITBA. However, the assessee contested the effectiveness of email notifications, citing their unfamiliarity with digital notices, which was acknowledged by the tribunal as a valid concern.
The tribunal recognized the failure to provide an adequate hearing and did not address the case merits independently. Instead, it restored the issue to the files of the CIT (A). The appellant was given another opportunity to contest the merits of the case, marking a significant precedent for procedural fairness in tax assessments. The decision underscores the importance of ensuring that all parties in a judicial process are given a fair chance to present their case, especially in complex tax litigation.
The case of Capital Bus Service Pvt Ltd vs. DCIT highlights critical aspects of judicial fairness in tax litigation. It serves as a reminder of the judiciary’s role in upholding the rights of appellants to a fair hearing, ensuring that justice is not only done but seen to be done. The final judgment was a pivotal moment in the appellant’s legal journey, influencing future proceedings in similar cases.
Appeal Against Income Tax Order by Capital Bus Service Over Denied Hearing Opportunities
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