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 princip...