The Calcutta High Court has recently condoned the delay in filing of first appeal on grounds of medical illness.
The contention of the appellant that he was sick and unable to take steps to file the appeal within the period of limitation was not disputed by the revenue. He had also enclosed a doctor’s certificate on account of the medical illness.
The appellate authority was of the opinion that the period of one month beyond the statutory period of limitation is available to the said authority, which expired on 30th June, 2022 and the appeal was presented only on 17th August, 2022 and therefore, the appeal is barred by the law of limitation.
However, the Calcutta High Court bench of Justice T S Sivagnanam and Justice Hiranmay Bhattacharya observed that the statute does not state that beyond the said date that the appellate authority cannot exercise jurisdiction.
Sumit Ghosh and Souradeep Majumdar, appearing for the appellant, submitted that garnishee proceedings have been initiated by the authorities by way of attachment of the appellant’s bank account.
When the appeal was presented, the mandatory pre-deposit of 10% of the disputed tax had been complied with by the appellant. “No coercive action should be taken against the appellant till the appeal is heard and disposed of”, the court said.
It was also observed by the court that, “it is not a case that deliberately the appellant had presented the appeal beyond the condonable period.”
In spite of having disputed questions of facts, the Calcutta High Court admitted the appeal, owing to the above factual circumstance.
The appeal was resultantly allowed, quashing the order passed without considering the medical illness of the appellant, Kajal Dutta, while remanding the matter to the appellate authority, with condonation of the delay in filing the appeal.
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