Taxing & appellate authority should not pass orders in a mechanical manner

BBCL Infrastructure Vs State of U.P (Allahabad High Court)

In the present case the appeal was filed by the assessee with delay alongwith delay condonation application on 30.03.2022. On the very same day by a computer generated order the appeal was rejected with the endorsement ‘delay in submission of appeal’.

This Court finds that the taxing authorities as well as the appellate authority should not pass orders in a mechanical manner, when it is dealing with the commercial and financial matter, which affects the revenue of the State.

The appellate authority should follow the principle of natural justice by affording opportunity of hearing to the assessee before taking any decision. The appeal should not be dismissed without due consideration of the ground taken in the appeal and the delay condonation application.

Considering the facts and circumstances of the case, this Court finds that the order passed by the first appellate authority, which is a cyclostyled order, is unsustainable in the eyes of law and same is hereby set-aside.

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