Madras HC Condoned Delay in Filing Appeal Before Appellate Authority Since Assessee was a Small-time Trader

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).