Doha Bank QSC vs. The Deputy Commissioner of Income Tax

Parties Involved

Facts Summary

The present appeal arises from the order dated 07.07.2024 passed by the Commissioner of Income Tax (Appeals) for the Assessment Year 2015-16. The appellant, Doha Bank QSC, submitted that notices issued by the Commissioner of Income Tax (Appeals) were sent to email addresses of employees who had left the organization before the notices were issued. As a result, the appellant was unaware of the notices and could not make any representations before the Commissioner of Income Tax (Appeals), leading to an ex-parte order. The appellant prayed for an opportunity to be heard and permission to file requisite details regarding the contested issue.…

Legal Issues

• 1. Whether the assessee was given proper opportunity to be heard?
• 2. Whether the order passed by the Commissioner of Income Tax (Appeals) is valid?

Judgment Outcome

Decided in favour of Assessee.

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