This case involves NCR Overseas P. Ltd., appellant, against the ACIT, Circle-17(2), New Delhi, respondent. It focuses on the assessment year 2010-11 and discusses key procedural controversies and judicial decisions regarding the admission of new evidence and the validity of tax assessment under scrutiny.
The appeal challenges the assessment order passed under sections 144/147 of the Income Tax Act, which was argued to be void due to improper service of notice under section 148. The appellant contends that the CIT(A) failed to recognize the procedural defects and did not allow for the admission of additional evidences crucial for a fair assessment.
During the proceedings, the appellant argued the assessment was completed without proper notice and opportunity to present their case, leading to an ex parte order. The CIT(A)’s decision to reject the application for admission of new evidences under Rule 46A was also contested. The Departmental Representative supported the original assessment, highlighting the non-cooperation of the appellant.
The Tribunal, upon reviewing the submissions and evidences, noted the lack of opportunity given to the appellant to substantiate their case and the dismissal of additional evidences. Consequently, the Tribunal remitted the matter back to the Assessing Officer for fresh adjudication, emphasizing the need for a thorough examination of all evidences and a fair hearing.
This case underscores the importance of procedural justice in tax assessments and reflects the Tribunal’s commitment to ensuring fairness by allowing reassessment with a directive for cooperation from both parties.
Case Analysis of ITA No. 87/DEL/2019: NCR Overseas P. Ltd vs. ACIT, Circle-17(2), New Delhi
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