No Income Assessable to Tax: Kerala HC sets aside Dismissal of Appeal on Technical Ground of Non-Compliance with a Pre-Condition for maintaining Appeal [Read Order]
Kerala HC sets aside Dismissal of Appeal when it is the case of the appellant that there was no income that had accrued to him during the said assessment year that could have been subjected to tax
![No Income Assessable to Tax: Kerala HC sets aside Dismissal of Appeal on Technical Ground of Non-Compliance with a Pre-Condition for maintaining Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Kerala-High-Court-No-Income-Assessable-to-Tax-Pre-Condition-for-maintaining-Appeal-Tax-News-Taxscan.jpg "No Income Assessable to Tax: Kerala HC sets aside Dismissal of Appeal on Technical Ground of Non-Compliance with a Pre-Condition for maintaining Appeal [Read Order]")
The Kerala High Court set aside dismissal of appeal on technical ground of non-compliance with a pre-condition for maintaining the appeal as no income is assessable to tax. In the format of the appeal, against Serial No.9 which required the appellant to indicate whether he had paid an amount equal to the amount of advance tax as per Section 249(4)(b) of the Income Tax Act, as a...
The Kerala High Court set aside dismissal of appeal on technical ground of non-compliance with a pre-condition for maintaining the appeal as no income is assessable to tax.
In the format of the appeal, against Serial No.9 which required the appellant to indicate whether he had paid an amount equal to the amount of advance tax as per Section 249(4)(b) of the Income Tax Act, as a pre-condition for maintaining the appeal, as he had not filed any return for the assessment years in question, the appellant had indicated 'not applicable'. This led the First Appellate Authority to presume that the appellant was not claiming any waiver of the pre-condition as envisaged under the proviso to Section 249(4)(b) of the Income Tax Act.
The appeal preferred by the appellant was therefore rejected on the technical ground that the appellant had not complied with the pre-condition for maintaining the appeal before the First Appellate Authority. It was the said order of the appellate authority that was impugned in the writ petition aforementioned.
When the writ petition came up for hearing before the Single Judge, it was found that against the order of the First Appellate Authority, the appellant had a remedy by way of filing a Second Appeal before the Appellate Tribunal.
A Division Bench of Dr Justice AK Jayasankaran Nambiar and Justice Syam Kumar VM observed that “In the result, we set aside Ext.P3 order of the First Appellate Authority (2nd respondent) and direct the 2nd respondent to consider the application to be preferred by the appellant in terms of the proviso to Section 249(4)(b), within a month from the date of receipt of the same from the appellant herein. On his part, the appellant shall take steps to file the said application in terms of the proviso to Section 249(4)(b) before the 2nd respondent within ten days from the date of receipt of a copy of this judgment.”
To Read the full text of the Order CLICK HERE
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