Case Number: ITA No.1403/Del/2021
Assessment Year: 2017-18
Date of Order: 2023-05-30
The case involves Dominic Savio Dasilva, a non-resident Indian based in the USA, who appealed against the decision of the Income Tax Commissioner in Delhi regarding his income tax assessment for the year 2017-18. The primary issue was the ex parte dismissal of his appeal by the Commissioner of Income Tax (Appeals)-42, Delhi, due to a delay in filing that was not condoned.
During the demonetization period in India, Dasilva made cash deposits into his bank account, which the Assessing Officer added back to his income, suspecting them to be unexplained. Dasilva argued that these were from prior withdrawals. The late filing of his appeal was attributed to his chartered accountant’s failure to comply with tax notices, a point contested by the CIT (Appeals) who refused to condone the delay.
The tribunal found that the first appellate authority had not provided Dasilva a reasonable opportunity to be heard before dismissing his appeal ex parte. It was highlighted that such a dismissal without a hearing contradicts the principles of natural justice.
The tribunal set aside the CIT (Appeals)’ decision and remanded the case for de novo adjudication, urging the appellate authority to reconsider the delay condonation and decide the matter on its merits.
This case emphasizes the importance of procedural fairness and the need for tax authorities to provide adequate hearing opportunities before making decisions that affect taxpayers, particularly non-residents unfamiliar with procedural intricacies.
Dominic Savio Dasilva vs CIT, Delhi: Ex Parte Appeal Dismissal for AY 2017-2018
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