Saturday, 5 May 2018

HC: Tribunal must hear taxpayer before allowing Revenue's ‘early hearing’ application

Delhi HC rules in favour of NDTV promoter Prannoy Roy (assessee), holds that order granting early hearing to Department is a ‘judicial order’and not an ‘administrative’ order; Assessee had challenged the Tribunal order granting early hearing to Department on the ground that neither the Department’s application for ‘early hearing’ nor the ITAT's order granting such early hearing were provided to assessee; HC rules that assessee must be granted hearing before allowing Department’s ‘early hearing’ plea, also rejects ITAT's admission of additional evidence without hearing opportunity to assessee 

No comments: