The case ITA No. 5292/DEL/2019 involves appellant ANG Structure and Energy Pvt. Ltd., a company based in New Delhi, challenging the Income Tax Officer, Ward-2(4), New Delhi for the assessment year 2013-14. The appeal was filed on June 10, 2019, against the ex-parte order of the Commissioner of Income Tax (Appeals)-32, New Delhi, dated August 30, 2018.
The appellant filed the appeal due to the CIT(A) passing an ex-parte order without providing a proper opportunity for the company to present its case. The appellant argued that this lack of opportunity to be heard was a significant oversight, necessitating a review of the decision.
During the tribunal hearing held on September 15, 2022, the counsel for the appellant, Shri Gautam Jain and Shri Ajit Kumar Jha, contended that the CIT(A) failed to give the company a fair chance to present its case. They requested the tribunal to restore the appeal to the CIT(A) for a fresh hearing. The Department’s representative, Shri Kanav Bali, did not object to this request.
The tribunal, comprising Judicial Member Shri Challa Nagendra Prasad and Accountant Member Dr. B.R.R. Kumar, reviewed the arguments and decided to restore the appeal to the CIT(A) for a proper hearing. The tribunal emphasized the importance of giving the assessee an opportunity to present its case fully and fairly.
This decision highlights the judiciary’s commitment to ensuring fairness in tax proceedings by providing all parties a chance to be heard. The case of ANG Structure and Energy Pvt. Ltd. serves as a precedent for the importance of procedural fairness in tax assessments and appeals.
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