This article reviews the Income Tax Appellate Tribunal’s decision in ITA No. 2267/DEL/2022, where Ayaan Buildcon Pvt. Ltd. contested the reopening of its assessment for the assessment year 2013-14. The case highlights issues related to the procedural aspects of tax reassessment and judicial remedies available to taxpayers.
The dispute stems from the Income Tax Department’s decision to reopen the assessment of Ayaan Buildcon Pvt. Ltd. for the year 2013-14. The reopening was challenged on grounds of lack of proper notice and the mechanical application of the process without adequate consideration by the Assessing Officer (AO).
The appellant argued that the reassessment was invalid due to procedural errors, including inadequate notice and lack of opportunity to be heard. The CIT(A)’s initial dismissal of the appeal for non-appearance was also contested, highlighting the importance of fair hearing in administrative proceedings.
The tribunal acknowledged the procedural lapses and restored the case to the CIT(A) for a fresh review. This decision underscores the tribunal’s approach to ensuring justice and adherence to procedural fairness in tax assessment cases.
The case of ITA No. 2267/DEL/2022 is pivotal for understanding the procedural safeguards in tax reassessment processes. It serves as a crucial reference for taxpayers and legal practitioners dealing with similar issues regarding notice and fair hearing rights under tax law.
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