In order to provide the assessee adequate notice and fair opportunity to represent his case, the Delhi High Court directed the Income Tax Appellate Tribunal (ITAT) to upload on the portal daily order sheet, Revised cause list.
The petitioner, Ankit Kapoor stated that the impugned order was passed by the respondent authority, without mentioning the matter in the cause list because of which the Petitioner was unable to present his case and it has caused grave prejudice to the Petitioner.
Mr. P. Roychaudhari, the counsel for the petitioner contended that the Impugned Order deserves to be quashed as the Petitioner did not get an adequate and fair opportunity to represent his case. He contends that Petitioner was under a bonafide belief that his case will be taken up for hearing on 28th February 2020 as pronounced in the Court on the last date of hearing i.e. 14th February 2020.
Mr. Zoheb Hossain, senior standing counsel for Revenue, accepted the notice. He states that he has no instructions in the matter. He, however, states that non-publication of daily cause lists is causing inconvenience to the litigants.
The division bench of Justice Manmohan and Justice Navin Chawla noted that the petitioner’s matter had been adjourned to 21st February 2020 on 07th February 2020, yet this Court is of the view that the petitioner did not have 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 ITAT. Consequently, the impugned order dated 27th February 2020 passed by the ITAT in Miscellaneous Application No.183/2019 is set aside and the ITAT is directed to hear the said Miscellaneous Application afresh.
“This Court is also of the view that non-publication of daily order sheets, as well as the revised cause list on the website by the ITAT, results in inconvenience to the litigants in general and to the lawyers in particular,” the court said.
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