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2021 (7) TMI 1281 - HC - Income TaxDenial of natural justice - petitioner did not have adequate notice or fair opportunity to represent his case - HELD THAT - As 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 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. This Court directs the ITAT to upload the daily order sheets and revised cause list on its website. System in this regard be put in place by the ITAT if not already there as expeditiously as possible preferably within three months.
Issues:
Challenge to order of Income Tax Appellate Tribunal (ITAT) due to non-mentioning in cause list leading to lack of opportunity for petitioner to present case. Analysis: The petitioner filed a writ petition challenging the order passed by the ITAT in a Miscellaneous Application, seeking a fresh hearing. The petitioner alleged that the impugned order was passed without mentioning the matter in the cause list, depriving the petitioner of the opportunity to present their case. The petitioner contended that they were under a genuine belief that their case would be heard on a specific date as per the Court's previous pronouncement. The Court issued notice to the respondents, including the Revenue's senior standing counsel and the ITAT's standing counsel, who accepted the notice. The ITAT's standing counsel provided a detailed account of the case's history and proceedings, emphasizing that the petitioner's claim of adjournment dates was incorrect. The Court noted that although the petitioner's matter had been adjourned to a specific date, the lack of adequate notice or fair opportunity to represent the case due to non-uploading of order-sheets and cause lists on the ITAT's website. Consequently, the Court set aside the impugned order and directed the ITAT to hear the Miscellaneous Application afresh. Additionally, the Court highlighted the inconvenience caused by the non-publication of daily order-sheets and revised cause lists on the ITAT's website, especially to litigants and lawyers. Therefore, the Court directed the ITAT to implement a system for uploading daily order-sheets and cause lists on its website within three months to ensure transparency and accessibility for all parties involved. In conclusion, the Court disposed of the writ petition and pending applications with the direction for the ITAT to adhere to the new guidelines for website publication. The order was to be uploaded on the website immediately, with a copy forwarded to the respective counsels via email for compliance and awareness.
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