2018 (5) TMI 517 - HC - Income Tax

Maintainability of appeal - petition barred by limitation - Held that - Petitioner s right conferred under the provisions of the Act to file an appeal should not be foreclosed on technicalities. To avoid all technical objections being raised and to secure the interest of revenue, this court is inclined to issue the appropriate directions. 9. In the result, the writ petition is disposed of by directing the petitioner to file a proper appeal petition before the Commissioner of Income Tax(Appeals) in respect of the assessment for the year 2015-16, within a period of ten days from the date of receipt of a copy of this order. The petitioner is also entitled to file a stay petition in the said appeal. On receipt of the appeal petition, the Commissioner of Income Tax(Appeals), Coimbatore is directed to entertain the appeal without rejecting the same on the ground of limitation and hear the appeal

Summary

Issues:
1. Quashing of order passed by Assessing Officer for tax payment for assessment years 2012-13 and 2015-16.
2. Appeal filed before Commissioner of Income Tax (Appeals) for assessment years 2012-13 and 2015-16.
3. Appeal not traceable before Commissioner of Income Tax (Appeals) for the assessment year 2015-16.
4. Appeal filed before Ayakar Savakendra (ASK) instead of Commissioner of Income Tax (Appeals).
5. Bar on limitation for filing appeal petition before Commissioner of Income Tax (Appeals).
6. Directions to file proper appeal petition and stay petition before Commissioner of Income Tax (Appeals).

Analysis:
The petitioner sought a Writ of Certiorari to quash the order by the Assessing Officer demanding tax for the assessment years 2012-13 and 2015-16. The petitioner had filed appeals before the Commissioner of Income Tax (Appeals) for both years. However, the appeal for 2015-16 was not traceable before the Commissioner of Income Tax (Appeals), raising concerns about the filing location. The court directed the petitioner to file an affidavit and papers to clarify the appeal status. It was revealed that the appeal for 2015-16 was filed before Ayakar Savakendra (ASK) and later forwarded to the Commissioner of Income Tax (Appeals), Coimbatore.

A new issue emerged regarding the potential limitation bar for filing the appeal petition before the Commissioner of Income Tax (Appeals). The court emphasized that technicalities should not impede the petitioner's right to appeal under the Act. To address this, the court issued directions for the petitioner to file a proper appeal petition within ten days for the assessment year 2015-16. The Commissioner of Income Tax (Appeals) was instructed to entertain the appeal without rejection based on limitation and to hear it alongside the appeal for the assessment year 2012-13. Additionally, the stay petitions were to be heard together, and the impugned order demanding tax was to be kept in abeyance until further orders were passed by the Commissioner of Income Tax (Appeals). The judgment aimed to ensure the petitioner's appeal rights were upheld while safeguarding revenue interests, without imposing technical obstacles.