ITAT dismisses Appeal under Income Tax Act on Failure to Cure certain Defects Pointed by Authority: Kerala HC sets aside Order [Read Order]

The Kerala High Court set aside the Income Tax Appellate Tribunal ( ITAT ) order dismissing appeal under Income Tax Act, 1961 on failure to cure certain defects pointed by authority. It was held that if the petitioner does not cure the defects within one week the appeal will stand dismissed as already directed by the Appellate Authority.

Arun Vijayan Pillai Vijai,the petitioner has approached the court challenging the 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.

It was submitted that the 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.

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A single bench of Justice Gopinath P. viewed that since the petitioner before the court  is seeking a limited relief, the writ petition can be disposed of setting aside  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.

 It was held that if the petitioner does not cure the defects within one week the appeal will stand dismissed as already directed by the Appellate Authority. The 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. 

K.N.Sreekumaran,P.J.Anilkumar and N.Santhoshkumar appeared for the petitioners. P.G.Jayashankar and Keerthivas Giri appeared for the respondent.

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ARUN VIJAYAN PILLAI VIJAI vs INCOME TAX OFFICER , 2024 TAXSCAN (HC) 2361 , K.N.SREEKUMARAN, P.J.ANILKUMAR, N.SANTHOSHKUMAR , P.G.JAYASHANKAR, KEERTHIVAS GIRI