In a recent ruling, the Patna High Court condoned delay in filing the tax appeal due to medical grounds and directed the petitioner to deposit Rs. 5000 to the Bihar State Legal Services Authority.
Jyotindra Prasad Singh, the petitioner challenged the dismissal of his appeal by the Income Tax Department due to a delay in filing. The original assessment order was dated 19.03.2022.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The petitioner’s counsel claimed that the petitioner suffered from jaundice from 18.03.2022 to 30.05.2022, presenting a medical certificate to substantiate the claim.
The petitioner’s counsel further claimed that the appeal was delayed because the demand notice was not uploaded until 23.08.2022. The counsel cited Section 249(2) of the Income Tax Act, which allows an appeal to be filed within 30 days of receiving the demand notice.
On the contrary, the revenue’s counsel argued that the assessment order and demand notice were issued simultaneously and that the petitioner had sufficient time to file the appeal. The counsel argued that the petitioner downloaded the notice on 23.08.2022 but had no valid reason for delaying beyond that period.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
The revenue’s counsel contended that there was no requirement for further communication once the order was uploaded on the portal.
The bench comprising Chief Justice of Patna K. Vinod Chandran and Justice Partha Sarthy observed both sides’ arguments and noted that the petitioner had indeed downloaded the notice on 23.08.2022, but this did not imply that the order itself was issued on that date.
The court found no procedural error in the dismissal of the appeal due to the delay but it also acknowledged the petitioner’s illness. The court accepted the medical reason was a portion of the delay.
Comprehensive Guide of Law and Procedure for Filing of Income Tax Appeals, Click Here
To ensure the end of justice, the court ordered that the delay in filing the appeal would be condoned if the petitioner paid a cost of Rs. 5,000 to the Bihar State Legal Services Authority within one month. If the payment was made, the earlier dismissal of the appeal would be set aside and the appeal would be restored for consideration on merits. If the petitioner failed to pay the cost, the original assessment would be revived.
The writ petition was disposed of with conditional relief to the petitioner.
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