Delay Petition Must Be Considered Before Dismissing Income Tax Appeal: Kerala HC

Muhammed Nettiparambil Badhusha Vs ITO (Kerala High Court)

The Kerala High Court ruled that an income tax appeal filed with a delay cannot be disposed of without first considering the delay petition. The case involved Muhammed Nettiparambil Badhusha, who challenged an income tax assessment order for the year 2019-2020. His appeal was filed with a delay of 105 days before the appellate authority, along with petitions for condonation of delay and stay of proceedings. The petitioner sought a directive for a time-bound disposal of his appeal.

The Income Tax Department argued tha

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