Madras HC Condoned Delay in Filing Appeal Before Appellate Authority Since Assessee was a Small-time Trader
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 10 August, 2023
Latest from Taxmann
Case Details: Nalla Mohammed Hameedabanu v. Appellate Deputy Commissioner (ST) - [2023] 153 taxmann.com 247 (Madras)
Judiciary and Counsel Details
-
- C. Saravanan, J.
- S. Sathyanarayanan for the Petitioner.
- Mrs K. Vasanthamala for the Respondent.
Facts of the Case
The assessee, a small-time trader, had committed defaults in filing returns and the department had passed assessment order which was communicated to assessee through internet. The last date for filing an appeal along with application to condone delay was 26-7-2023 but the assessee filed appeal on 3-7-2023 on portal. The assessee tried to submit manual copy of appeal in the office of Appellate Commissioner but the officers declined to accept the same. It filed writ petition and requested to condone delay.
High Court Held
The Honorable High Court noted that the appeal was filed beyond condonable period. The officers could not entertain appeal filed beyond period of limitation and therefore, they had rightly rejected same. However, considering the fact that assessee was a small-time trader, who wished to challenge adjudication order, the appeal should be allowed to be heard. Therefore, it was held that the writ petition was to be allowed and the Court directed department to hear appeal of assessee and dispose the appeal on merits.
List of Cases Referred to
-
- ITC Ltd. v. Union of India 1998 (101) E.L.T. 9 (SC) (para 6).
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
