Geovista Technologies Private Limited Vs ITO (ITAT Hyderabad)
Income Tax Appellate Tribunal (ITAT) Hyderabad has ruled in favor of Geovista Technologies Private Limited, setting aside an ex-parte order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2023-24. The Tribunal found that the CIT(A) had exhibited “undue haste” by issuing two notices within a week, thereby denying the appellant a reasonable opportunity to present its case, constituting a “gross violation of opportunity to respond.”
Background of the Appeal
Geovista Technologies Private Limited had challenged an order dated December 3, 2024, issued by the CIT(A)/ADDL/JCIT(A)-12 Delhi. The core of the company’s appeal centered on procedural irregularities and a perceived lack of natural justice in the appellate proceedings.
The assessee raised several key grounds of appeal:
- The CIT(A) passed the impugned order ex-parte, showing “undue haste” and without affording a reasonable opportunity to substantiate its stand.
- The matter was listed for hearing and the impugned order was passed on the same day (December 3, 2024), denying representation.
- The order was liable to be set aside on grounds of natural justice and being ex-parte, and also on the merits of the matter.
- The CIT(A) erred in reducing the Tax Deducted at Source (TDS) Credit.
- The CIT(A) wrongly assumed a higher income as per the 26AS statement compared to the revenue recognized in the audited accounts.
- The CIT(A) failed to consider that the total income of Rs. 11.02 Crores had already been offered as per audited statements after adjusting for unbilled income.
CIT(A)’s Actions and Assessee’s Plea
