This case review discusses the appeal filed by Sapras Architects And Engineering Pvt Ltd against the order of the Commissioner of Income-tax (Appeals)-27, New Delhi, for the assessment year 2017-18, under ITA No. 207/DEL/2021.
The appellant contested the CIT(Appeals)’s decision which confirmed the order of the Assessing Officer, challenging it on various grounds including alleged violations of section 153D of the Income Tax Act, 1961, and the denial of a significant business expenditure claim.
The tribunal, noting the absence of any representation from the appellant, and upon hearing the Departmental Representative, decided to set aside the order of the CIT(Appeals). The case was remanded back to the CIT(Appeals) for re-assessment, providing the appellant a fair chance to represent their case and ensure justice is served as per the principles of natural justice.
This ruling emphasizes the importance of procedural fairness and the rights of the appellant to be heard, which is fundamental in judicial proceedings. The decision also highlights the tribunal’s role in safeguarding these rights, ensuring that all parties are given a reasonable opportunity to present their case.
The case underscores the procedural aspects of tax appeals, particularly the need for proper representation and adherence to legal standards of fairness. The outcome serves as a reminder of the judicial system’s commitment to ensuring that justice is not only done but is seen to be done.
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