Case Law Details
Grand Venezia Commercial Towers Pvt. Ltd. Vs ACIT (ITAT Delhi)
Introduction: In the case of Grand Venezia Commercial Towers Pvt. Ltd. vs. ACIT, the Income Tax Appellate Tribunal (ITAT) Delhi addressed a critical issue of notices for hearings being sent to the wrong address. The ITAT directed a reevaluation of the case due to the violation of principles of natural justice. This article delves into the details of the case, offers a comprehensive analysis of the situation, and concludes with the significance of adhering to principles of natural justice in tax matters.
Detailed Analysis:
1. Background of the Case: The case revolves around an appeal filed by Grand Venezia Commercial Towers Pvt. Ltd. (the “assessee”) against the order of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated March 20, 2023, concerning the assessment year 2016-17. The assessee raised several grounds of appeal challenging the order.
2. Incorrect Notices Sent: The central issue in this case was that the notices for hearings were sent to the wrong address. Instead of reaching the correct address (28, Raja Garden, New Delhi-110015), the notices were sent to 133A Mohan Cooperative Industrial Estate, Mathura Road, Delhi-110044. Additionally, email notices were also dispatched to the wrong email address.
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