Case Law Details
Gopal Singh Vs ITO (ITAT Jaipur)
In the landmark case of Gopal Singh vs ITO, the Income Tax Appellate Tribunal (ITAT) brought to light an important aspect of legal proceedings – the significant consequences of non-compliance with notices. The case focused on a disregard for the quasi-judicial authority and the need for strict compliance with procedural laws, as interpreted by the ITAT.
he case centered on the appellant’s disregard for several notices issued by the ITAT, leading to an ex-parte decision in favor of the Income Tax Officer (ITO). The appellant, Gopal Singh, failed to make an appearance despite numerous calls, leading the ITAT to proceed with an ex-parte hearing.
The appellant’s argument was based on the premise that the notice was delivered via email, a medium he, being a senior citizen, was not accustomed to using. Moreover, he claimed that he only became aware of the order when he received a penalty notice in person from the Income Tax Department.
Despite his reasons, the ITAT held that it was the appellant’s duty and legal obligation to respond to the notices issued by the authority. However, considering the principle of AUDI ALTERAM PARTEM – the right to be heard, the ITAT was lenient and allowed the matter to be restored back to the Assessing Officer (AO), albeit with a cost imposed on the appellant for his negligent attitude during the proceedings.
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