This case review delves into the tribunal proceedings for Glair Infrastructure Ltd versus DCIT for the assessment year 2015-16, encapsulated in ITA No. 4710/DEL/2019, addressing the substantial tax demands and procedural inaccuracies involved.
The appeal challenges a significant tax demand of Rs. 80,45,687, arguing issues related to notice and due process failures by the CIT(A). The primary contention involves the CIT(A) making substantial tax demands without adequate notice or procedural fairness, as well as errors in tax deductions and the handling of disallowed expenses.
The appellant, Glair Infrastructure Ltd, presented issues concerning the lack of notice and the ex parte order made by the CIT(A). The assessment proceedings were critiqued for not serving the appellant with proper documentation or providing a fair opportunity to contest the demands, which included substantial amounts attributed to disallowed expenses.
The tribunal noted the lack of sufficient opportunity for the appellant to make representations. The CIT(A)’s decisions were set aside, and the case was remanded back for a comprehensive re-assessment, emphasizing adherence to the principles of natural justice.
This case underscores the critical importance of procedural fairness and the rights of taxpayers to be adequately heard. The tribunal’s decision to remand the case for a thorough review sets a precedent for ensuring that tax assessments are conducted transparently and justly.
Comprehensive Case Analysis: Glair Infrastructure Ltd vs DCIT for AY 2015-16 (ITA No. 4710/DEL/2019)
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