Parthasarathy Ravikanth Vs ITO (ITAT Chennai)
Unsigned Affidavit Cannot End Appeal: ITAT Says CIT(A) Must Allow Assessee to Cure Technical Defects
In a relief to an NRI assessee, the Chennai ITAT held that an appeal cannot be thrown out merely because the condonation petition was unsigned and unnotarized, without first giving the assessee an opportunity to rectify the defect. The CIT(A) had dismissed the appeal in limine by refusing to condone a delay of 293 days in filing the appeal.
The assessee explained that he was an NRI suffering from severe health issues and remained unaware of the assessment order due to absence of any real-time alert regarding its passing. However, the CIT(A) rejected the condonation request on technical grounds since the petition was unsigned and unsupported by a notarized affidavit.
The Tribunal held that principles of natural justice require the appellate authority to provide a reasonable opportunity to cure procedural defects before dismissing an appeal. Observing that no such opportunity was granted, the ITAT set aside the CIT(A)’s order and restored the matter back to his file with directions to permit the assessee to submit a proper condonation petition supported by affidavit and documentary evidence. The Tribunal further directed that if the delay is condoned, the appeal should thereafter be decided on merits in accordance with law.
FULL TEXT OF THE ORDER OF ITAT CHENNAI
