TaxTMI 
TaxTMI 
2026 (7) TMI 1700
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....t"], 1961, for the assessment year 2016-2017. 2. The assessee has raised the following grounds of appeal: "On the facts and in circumstances of the case and in law, the learned CIT(A) has: Violation of principles of natural justice 1. erred in dismissing the appeal in limine, filed by the Appellant as barred by limitation without appreciating the fact that the Appellant had challenged the underlying order under section 201(1) and 201(1A) r.w.s 195 of the Act passed on 14 December 2018 (received by the Appellant on 18 December 2018), by way of Writ Petition before Hon'ble Telangana High Court, which was dismissed vide order dated 21 June 2023 on the ground of alternate remedy available to the Appellant, and ....
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.... the action of the Ld. AO in concluding that the payments made to UCB Farchim SA, Switzerland and UCB Biopharma SRL, Belgium qualify as 'royalty under the Act and Double Taxation Avoidance Agreement ('DTAA') without appreciating that the payments were made towards transfer and assignment of 'trademarks and taxable as capital gains exclusively in Switzerland and Belgium in terms Article 13(6) of the India-Switzerland and India-Belgium DTAA respectively. The Appellant craves leave to add, amend, delete, rectify, substitute and modify any of the aforesaid grounds or add a new ground or grounds at any time before or at the time of hearing before the Hon'ble Income-tax Appellate Tribunal." 3. In ground no. 1 the a....
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....(A) has not granted an opportunity of hearing to the assessee and dismissed the appeal on the ground of limitation. Thus, it is a clear violation of principles of natural justice. He has further submitted that even otherwise when the assessee was availing an alternative remedy before the Hon'ble High Court by filing writ petition, then the time taken in pursuing the said remedy shall be excluded for the purpose of limitation. In support of his contention, he has relied upon various judgments as under: i. Collector, Land Acquisition vs. MST Katiji and others. [1987] 167 ITR 471 (SC); ii. Shakti Tubes Limited through Director vs. State of Bihar and others. [2009] 1 SCC 786; iii. Virsinh Chandrasekhar Jadhavrao vs. I....
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.... have considered the rival submissions as well as relevant material on record. There is no dispute that there was a delay of 1649 days in filing the appeal before the learned CIT(A) and the assessee explained the cause of delay in Form-35 that the assessee was exploring alternative remedies and consequently, the assessee filed a writ petition before the Hon'ble High Court on 05.01.2019. Subsequently, the Hon'ble High Court stayed the demand vide Order dated 15.02.2019 however, finally the writ petition filed by the assessee was dismissed by the Hon'ble High Court vide Judgment dated 21.06.2023 and the same was communicated to the Assessing Officer and accordingly, the assessee filed the appeal before the learned CIT(A). The assessee has exp....
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....appeal. Since the Order was passed by the learned CIT(A) without giving an opportunity of personal hearing which was demanded repeatedly by the assessee vide their letters filed in response to the notices issued by the learned CIT(A) therefore, we find that the impugned order was passed in violation of principles of natural justice. For ready reference, we reproduce the relevant part of the reply of the assessee dated 21.02.2025 as under: Request for virtual hearing and video conferencing We request your Honour to kindly provide an opportunity of virtual hearing and video conferencing to the Appellant to enable the Appellant to explain its case and put forth arguments and contentions." 6.1. Similarly, in other replies a....
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....eedings under this Scheme. (2) The appellant or his authorised representative, as the case may be, may request for personal hearing so as to make his oral submissions or present his case before the JCIT (Appeals) and the concerned JCIT (Appeals) shall allow the request for personal hearing and communicate the date and time of hearing to the appellant. (3) Such hearing shall be conducted through video conferencing or video telephony, including use of any telecommunication application software which supports video conferencing or video telephone, to the extent technologically feasible, in accordance with the procedure laid down by the Board. (4) Any examination or recording of the statement of the appellant or any o....