The tribunal case ITA No. 4709/DEL/2019 involves Glair Infrastructure Ltd challenging the decision of the CIT(A) for the assessment year 2014-15. The appeal raises significant questions about the legality of tax demands and the procedural fairness in tax assessments.
The appellant, Glair Infrastructure Ltd, faced an alleged erroneous tax demand of Rs. 34,71,837 for the assessment year 2014-15. The main issues contested include the lack of proper notice and assessment order served to the appellant, and the questionable addition of various tax liabilities without proper documentation or procedural adherence.
The tribunal noted significant procedural lapses in the CIT(A)’s handling of the case, including the failure to provide a proper opportunity for the appellant to represent their case. This oversight necessitated a remand to re-assess the issues with an assurance of adhering to principles of natural justice.
The decision to remand the case back to the CIT(A) underscores the tribunal’s commitment to ensuring fairness in the tax assessment process. This case serves as a critical reminder of the importance of procedural correctness and the need for transparency in the communication of tax liabilities.
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