Appeal to be Considered on Merits if Assessee Initialy failed to pre-deposit 20% amount online But Later deposited the Amount
Summary in Key Points:
Issue: Was the dismissal of the petitioner’s appeal justified due to an inadvertent error in not indicating the pre-deposit amount online, even though the pre-deposit was subsequently made?
Facts: The petitioner filed an appeal but inadvertently failed to indicate the pre-deposit amount online. They later rectified the error by making the mandatory 10% pre-deposit from their electronic cash ledger. However, the appellate authority dismissed the appeal due to the initial error.
Decision: The court held that dismissing the appeal for an inadvertent error, even after it was corrected, was excessively disproportionate. The appellate authority should have adopted a more lenient approach and considered the appeal on its merits. The court directed the appellate authority to consider and dispose of the appeal accordingly.
Important Note: This decision emphasizes the importance of proportionality and fairness in dealing with procedural errors. While adherence to procedures is essential, minor errors, especially those rectified promptly, should not lead to the dismissal of appeals and denial of justice. The court’s decision to prioritize the merits of the appeal over a technical error ensures that taxpayers have a fair opportunity to present their case and that disputes are resolved based on substantive issues rather than procedural lapses.