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2024 (12) TMI 1487 - HC - Income TaxChallenge to Order of the FAA dismissing the appeal filed by the petitioner owing to the fact that the petitioner had not cured certain defects pointed out by the Appellate Authority - HELD THAT - Since the petitioner before this court is seeking a limited relief, this writ petition can be disposed of setting aside Ext. P7 and directing that if the petitioner cures the defects pointed out by the Appellate Authority within a period of one week from the date of receipt of a certified copy of this judgment, appeal will stand restored to the file and shall be disposed of on merits by the Appellate Authority. If the petitioner does not cure the defects within one week (as above) the appeal will stand dismissed as already directed by the Appellate Authority.
In the case before the Kerala High Court, presided over by HONOURABLE MR. JUSTICE GOPINATH P., the petitioner challenged the dismissal of their appeal by the First Appellate Authority under the Income Tax Act, 1961. The dismissal was due to the petitioner's failure to address certain defects identified by the Appellate Authority. The petitioner argued that they were unaware of the communication detailing these defects and requested an opportunity to rectify them to have the appeal considered on its merits.
The court, after hearing arguments from both the petitioner and the respondents, decided to set aside the order (Ext.P7) of the Appellate Authority. The court directed that if the petitioner cures the identified defects within one week from receiving a certified copy of the judgment, the appeal will be reinstated and considered on its merits by the Appellate Authority. However, if the defects are not cured within this timeframe, the appeal will remain dismissed as previously directed. The court clarified that no opinion was expressed on the merits of the case, and the Appellate Authority should proceed in accordance with the law, ensuring a hearing opportunity for the petitioner. Additionally, proceedings for the imposition of a penalty (Ext.P8) are suspended until the appeal is resolved, contingent on the petitioner curing the defects within the specified period.
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