Delhi bench of Income Tax Appellate Tribunal ('Delhi ITAT') in its recent judgment in the case of M/s GAP International Sourcing India Pvt. Ltd. vs. DCIT, dated December 10, 2010, observed that the Disputes Resolution Panel ('DRP') has not at all considered the taxpayer’s submissions and passed a very laconic and non-speaking direction. And accordingly referred back the case to files of the DRP for there consideration once again.
Delhi ITAT noted that the directions given by the DRP almost tantamount to supervising the Assessing Officer’s draft order and in that sense it can be equated that appellate jurisdiction being exercised. Citing the judgment of the Hon’ble Apex Court in the case M/s Sahara India (Farms) Vs. CIT & Anr. in [2008] 300 ITR 403 has held that even "an administrative order has to be consistent with the rules of natural justice".
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Gaurav Garg
JGarg Economic Advisors
(P) +91 98999944934
(E) gaurav@jgarg.com
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