HC set aside order of appellate authority dismissing appeal for delay in filing
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Case Details: Usha Gupta v. Assistant Commissioner of State Tax - [2022] 145 taxmann.com 398 (Calcutta)
Judiciary and Counsel Details
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- Md. Nizamuddin, J.
- Ankit Kanodia, Ms Megha Agarwal & Jitesh Sah for the Petitioner.
- Anirban Ray, S. Mukherjee, D. Ghosh & D. Sahu for the Respondent.
Facts of the Case
In this writ petition, the petitioner challenged the order of appellate authority on the ground that the impugned order rejecting appeal didn’t mention any reason. It was also contended that the appellate authority didn’t consider the reply submitted in support of its contention of delay in filing the appeal and merely passed one line order and dismissed the appeal filed.
High Court Held
The Honorable High Court noted that the impugned order was one line order dismissing the appeal of the petitioner on the ground of delay in submission of the appeal without containing any detailed supporting reason. However, the petitioner submitted in its reply that it came to know about the summary order only when its bank account was debited and time limit of filing appeal was protected by the order of the Supreme Court on major part of the delay which occurred during the Covid-19. Therefore, the Court held that the impugned order of appellate authority was set aside and matter was remanded back to pass a fresh speaking order in accordance with law on merit.
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