Delhi High Court orders Income Tax Appellate Tribunal to hear a case afresh

Delhi High Court orders Income Tax Appellate Tribunal to hear a case afresh

Court said non-publication of daily order-sheets and revised cause list on the Tribunal website results in inconvenience

The Delhi High Court set aside an order passed by the Income Tax Appellate Tribunal (ITAT) on the ground that the Petitioner did not get adequate notice or fair opportunity to represent his case as neither the daily order-sheets nor the revised cause list had been uploaded on the website of the Tribunal.

A Division Bench of the High Court of Delhi, comprising Justices Navin Chawla and Manmohan, dealt with this matter titled Ankit Kapoor v The Income Tax Officer, And Anr.

The Court did not go into the merits of the case and purely dealt with the matter on the basis of daily order-sheets and the revised cause list. The Petitioner – Assessee contended that an order was passed by Respondent – the Income Tax Appellate Tribunal without mentioning the matter in the cause list because of which the Petitioner was unable to present his case, which caused him grave prejudice.

The Petitioner further contended that he was under a bonafide belief that his case would be taken up for hearing on 28 February 2020 as pronounced in the Court on the last date of hearing i.e. 14 February 2020. He was, however, informed on 28 February 2020 that his matter had already been heard on 21 February 2020 and was already dismissed on 27 February 2020. The Petitioner submitted that the order deserved to be quashed as he did not get an adequate and fair opportunity to represent his case.

The Respondent on the other hand placed on record a letter dated 15 July 2021 containing certain instructions from the Income Tax Appellate Tribunal.

The bench took the letter into consideration and found that it was apparent that the Petitioner's matter had been adjourned to 21 February 2020 on 7 February 2020. However, the Court was of the view that the Petitioner did not get adequate notice or fair opportunity to represent his case as neither the daily order-sheets nor the revised cause list had been uploaded on the website of the Tribunal.

The Court observed that the non-publication of daily order-sheets, as well as the revised cause list on the website by the Income Tax Appellate Tribunal, results in inconvenience to the litigants in general and the lawyers in particular. The Court directed the Income Tax Appellate Tribunal to upload the daily order-sheets and revised cause list on its website. It further directed that the system should be put in place by the Income Tax Appellate Tribunal in this regard, if it was not already there, within three months.

The Court, therefore, set aside the order dated 27 February 2020 passed by the Income Tax Appellate Tribunal with a direction to hear the matter afresh.