The Madhya Pradesh High Court recently took a compassionate approach in a case involving the dismissal of an income tax appeal due to a mistake by the counsel representing the appellant. The court directed both the counsel and the applicant to undertake community service at a mercy home, demonstrating a novel form of restorative justice.
The appeal was earlier dismissed by the Principal Registrar on August 23, 2024, due to non-compliance with a previous order. This non-compliance was attributed to an inadvertent mistake by the counsel for the petitioner, who had failed to file an application for condonation of delay.
Acknowledging that the counsel’s mistake was genuine and not intentional, the court cited established jurisprudence that litigants should not be punished for errors made by their legal representatives. To support this stance, the bench referenced previous judgments, including M.K. Prasad Vs. P. Arumugam, which emphasised that bona fide errors by counsel should not result in undue hardship for the litigants.
Understanding Common Mode of Tax Evasion with Practical Scenarios, Click Here
The Division Bench, however, went a step further by suggesting a form of community service. Justices Anand Pathak and Rajendra Kumar Vani proposed that the applicant and their counsel spend time at the Madhav Andha Ashram, a mercy home in Gwalior, and bring along food items worth INR 1,000 to share with the residents. This act of goodwill, the court noted, would foster empathy and ensure that society remains connected to those in need. Importantly, the court clarified that this suggestion was not punitive but rather a voluntary gesture, and the counsel graciously accepted the recommendation.
The court observed, “This community service of one hour would not only be satisfying to the soul but would also give a message to the differently abled children that society and its members care for them and that they are not considered as the children of the Lesser God.” The High Court further articulated that such community involvement could serve as a “social audit” to ensure accountability and better conditions for the marginalised sections of society residing in such homes. This measure could act as a deterrent against any misconduct by the management of these institutions, while also instilling a sense of responsibility among privileged members of society.
Understanding Common Mode of Tax Evasion with Practical Scenarios, Click Here
Ultimately, the court allowed the restoration of the appeal, contingent on the fulfilment of the suggested community service within fifteen days. This decision not only reinstates the legal proceedings but also sets an example of blending judicial process with social responsibility.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to Taxscan premium. Follow us on Telegram for quick updates