Jayan Vatahakkattu Moni Vs CIT (Appeals) (Kerala High Court)
An Income-tax Appeal May Be Heard Ex Parte, But Cannot Be Dismissed for Non-Appearance: Kerala HC Quashes Cryptic CIT(A) Order
Summary: The Kerala High Court has held that the CIT(A) cannot dismiss an income-tax appeal solely because the assessee failed to appear for the appellate hearing. Even where the appellant remains absent despite repeated notices, Section 250(6) requires the appellate authority to identify the points for determination, adjudicate the grounds raised and record reasons for its conclusions.
Since the impugned appellate order did not examine any of the grounds raised by the assessee and dismissed the appeal merely for non-appearance, the High Court quashed the order and directed fresh disposal after granting a reasonable opportunity of hearing.
Appeal Dismissed After Four Hearing Notices
The assessee challenged an assessment order dated 17.12.2024 by filing Form 35 before the first appellate authority on 09.01.2025.
During the appellate proceedings, the CIT(A) issued hearing notices on four occasions. The assessee did not appear or otherwise effectively participate in the proceedings. On that basis, the CIT(A) passed an order u/s 250 dated 26.03.2026 dismissing the appeal.
Instead of approaching the ITAT through the ordinary statutory appellate remedy, the assessee invoked the writ jurisdiction of the Kerala High Court. The principal contention was that the appellate authority had rejected the appeal without referring to or deciding any of the grounds raised in Form 35.
