This legal summary discusses the ITAT Delhi’s ruling on the appeal filed by DRA BLA BCL JV against the ACIT, Central Circle-15, Delhi, concerning the assessment year 2017-18. The case revolves around an ex-parte order dismissed by the CIT (Appeals)-26, which the appellant contested due to insufficient opportunity to respond.
The case, identified by ITA No. 2499/Del/2022, was initiated by the assessee challenging an ex-parte decision by the CIT (Appeals) for the assessment year 2017-18. The primary contention was the lack of proper notice service, as well as an inadequate opportunity for the assessee to present their case.
During the proceedings, it was noted that the CIT (Appeals) had issued notices, but it was unclear whether these were adequately served, leading to a dismissal for non-prosecution without a merits review. The assessee’s counsel argued for a restoration of the appeal to ensure a fair hearing.
The ITAT, led by Judicial Member Shri Challa Nagendra Prasad, acknowledged the procedural inadequacies and ordered the case to be remanded back to the CIT (Appeals). The tribunal emphasized the necessity of providing a fair hearing and ensuring that all procedural rights are respected.
The decision underscores the critical importance of proper legal procedure in tax appeals, particularly concerning the service of notices and the opportunity to be heard. It highlights the judiciary’s role in upholding the rights of appellants against administrative oversights.
DRA BLA BCL JV vs. ACIT, Central Circle-15, Delhi: Appeal Against Ex-parte Order – ITA 2499/DEL/2022
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