Appeal Restored: Assessee Granted Opportunity to Rectify Defects and Have Appeal Considered on Merits
Summary in Key Points:
- Appeal Dismissed for Defects: The First Appellate Authority dismissed the assessee’s appeal against an assessment order due to uncured defects.
- Assessee’s Claim: The assessee claimed they were unaware of the communication highlighting the defects and requested another opportunity to rectify them.
- Opportunity Granted: The court acknowledged the assessee’s claim and granted them another chance to cure the defects.
- Appeal Restored: The court directed that if the assessee rectifies the defects within a specified timeframe, the appeal would be restored and considered on its merits.
Decision:
The court emphasized the importance of providing a fair hearing and allowing the assessee to present their case fully. By granting the assessee another opportunity to cure the defects, the court ensured that the appeal would be decided based on its merits rather than dismissed on technical grounds. This decision promotes natural justice and ensures a fair and reasonable appellate process.
HIGH COURT OF KERALA
Arun Vijayan Pillai Vijai
v.
Income-tax Officer
Gopinath P., J.
WP(C) NO. 35374 OF 2024
NOVEMBER 11, 2024
K.N. Sreekumaran, P.J. Anilkumar, Adv., N. Santhoshkumar for the Petitioner. P.G. Jayashankar, Keerthivas Giri for the Respondent.
JUDGMENT
1. The petitioner has approached this court challenging Ext.P7 order of the First Appellate Authority under the Income Tax Act, 1961 dismissing the appeal filed by the petitioner owing to the fact that the petitioner had not cured certain defects pointed out by the Appellate Authority.
2. It is the submission of the learned counsel for the petitioner that the communication intimating the defects could not be noticed by the petitioner and it is on this account the petitioner could not cure the defects pointed out by the Appellate Authority. It is submitted that the petitioner may be given one opportunity to cure the defects and have the appeal considered on merits by the Appellate Authority.
3. Heard the learned Standing Counsel appearing for the respondents also.
4. Having heard the learned counsel for the petitioner, learned Standing Counsel appearing for the Income Tax Department, I am of the view that since the petitioner before this court is seeking a limited relief, this writ petition can be disposed of setting aside Ext.P7 and directing that if the petitioner cures the defects pointed out by the Appellate Authority within a period of one week from the date of receipt of a certified copy of this judgment, appeal will stand restored to the file and shall be disposed of on merits by the Appellate Authority. If the petitioner does not cure the defects within one week (as above) the appeal will stand dismissed as already directed by the Appellate Authority. I make it clear that I have not expressed any opinion on the merits of the matter and it is open to the Appellate Authority to pass orders on the appeal in accordance with the law after affording an opportunity of hearing to the petitioner, provided the defects are cured within the period specified above. Ext.P8 proceedings for imposition of penalty shall remain suspended till the appeal is decided by the Appellate Authority and if the petitioner cures all the defects within the time specified above.