Kerala HC Orders ITAT to Review an Appeal, Even Though It was Filed After the Deadline

The Kerala High Court in a judgment, directed the Income Tax Appellate Tribunal (ITAT) to regard the petition after condoning the delay in filing the appeal. The Court regarded that the Appellate Authority should pass orders on the stay petitions on merits only if it condones the delay in filing the appeals.

Sri K S Hariharan Nair, Smt G Remadevi, Smt Harima Hariharan, Sri Rajath R Nath, and Sri Dheeraj Sasidharan, represented the petitioner. Sri Cyriac Tom represented the respondents.

The petitioner Sindhu Shaji, suffered an Assessment Order under the provisions of the Income Tax Act, 1961, and the orders levying the penalty on the applicant. The applicant has chosen a series of appeals against the order levying penalty including a series of delay petitions and a series of stay petitions.

The applicant asked for the mere relief for the direction that the amounts asked the subject to the orders will not be enforced, pending acknowledgement of the late petitions and the stay petitions via the first appellate authority.

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Petitioner counsel and the Standing Counsel appearing for the Income Tax Department and, regarding the limited nature of the relief asked via the applicant, the writ petition will remain disposed of executing the 3rd respondent to regard and pass orders on a series of delay petitions and series of stay petitions filed in series of appeals in 6 weeks from the receipt date of a certified copy of the Judgment.

Justice Gopinath P ruled that the Appellate Authority is required to pass orders on the stay petitions on merits only if it is determined to condone the delay in filing the petitions.

It moreover ruled that till the time as orders are issued on the series of delay petitions and series of stay petitions as rendered above, any proceedings for recovery of amounts due in terms of shall remain stopped.