Thekkee Cherupillil Sarada Vs ITO (Kerala High Court)
The writ petition was filed by an assessee challenging Ext.P6, an order passed by the first appellate authority rejecting her income tax appeal for the assessment year 2017–2018. The appeal had been filed against Ext.P2 assessment order. The appellate authority dismissed the appeal solely because the petitioner did not respond to notices or appear for the hearing. The petitioner argued that such dismissal was unsustainable in law because the authority failed to examine any of the grounds raised in the appeal. It was contended that Section 250(6) of the Income Tax Act mandates that the appellate authority must state the points for determination and the decision on each point, and therefore an appeal cannot be rejected merely for non-appearance.
After hearing both sides and examining Ext.P6 along with the statutory provisions, the Court found merit in the petitioner’s submissions. The Court emphasised that under Section 250(6), the points for determination must arise from the grounds raised in the appeal. Absence of the appellant cannot constitute a point for determination. The Court further held that none of the provisions of Section 250 permit the dismissal of an appeal solely on the ground of non-appearance without addressing the merits. Since the appellate authority is required by statute to decide on the issues raised, an order that fails to do so is legally unsustainable.
