Case Number: ITA 2319/DEL/2022
Appellant: RKM Online Services Pvt Ltd, Gurgaon
Respondent: ITO, Ward 3(5), Gurgaon
Assessment Year: 2016-17
Case Filed on: 2022-09-22
Order Type: Final Tribunal Order
Date of Order: 2023-06-23
Pronounced on: 2023-06-23
The case revolves around RKM Online Services Pvt Ltd, a company based in Gurgaon, challenging the ex-parte decision of the CIT(A) which dismissed its appeal without merit consideration, leading to a dispute over the procedural fairness in its tax assessment for the year 2016-17.
The primary issue in the appeal was the CIT(A)’s refusal to adjudicate on merits and dismissing the appeal citing non-seriousness in prosecuting by the assessee. Additionally, the appellant contested the legitimacy of the assessment order, arguing that it was passed without proper statutory notice under Section 148 of the Income Tax Act, 1961, claiming it to be non-est and illegal.
The tribunal, led by Judicial Member Yogesh Kumar U.S., noted that the appeal was dismissed by the CIT(A) ex-parte without proper consideration of the substantive issues raised. It highlighted the necessity of adjudicating appeals on their merits rather than procedural technicalities.
The ITAT set aside the CIT(A)’s order and remanded the case back to the CIT(A) for de-novo adjudication on merits, ensuring that the assessee is provided a fair opportunity to present its case. This decision emphasizes the principle of natural justice in the tax appellate process.
The case underlines the critical role of comprehensive hearing and proper documentation in ensuring fair judicial processes in tax disputes.
Order pronounced in the open court on June 23, 2023.
Tax Appeal for RKM Online Services Pvt Ltd, Gurgaon for AY 2016-17 – ITA 2319/DEL/2022
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