Tribunal can examine whether there was any delay in filing after giving due notice and permitting the appellant to raise such contentions including filing such affidavits depend

Last updated: 31 July 2012

Court :
HIGH COURT OF DELHI

Brief :
The Income Tax authorities made re-assessments on 28.12.2007. The order was carried in Appeal. The Appellant had objected to the assumption of jurisdiction under Section-147 of the Act by the A.O. and also objected to the addition of certain amounts on merits. The Commissioner of Appeals by order dated 30.04.2009 upheld the order on jurisdiction even while accepting the assessee’s appeal on merits. The Revenue appears to have carried the matter in appeal to the ITAT. The assessee did not file any appeal or cross-objections. There is some dispute whether the notice of appeals was in fact received by the appellant. However, the ITAT decided the appeals by its order dated 06.11.2009. Paragraph-4 of the said order noticed that no-one was present on behalf of the assessee in spite of service of notice of hearing. The Tribunal by that order directed remand to the A.O. on the question of consideration of additional evidence relied upon by the appellant. The matter was carried in appeal by the assessee to this Court under Section-260A being ITA Nos.876, 877, 878 and 880/2010. This Court by its order dated 13.07.2010 disposed of the said four appeals.

Citation :
ASHIAN NEEDLES PVT LTD..... Appellant Through: Mr. M.P. Rastogi with Mr. K.N. Ahuja, Advocates. Versus CIT..... Respondent Through: Mr. Sanjeev Rajpal, Advocate