Income tax appeal cannot be rejected solely for non-appearance by CIT(A) Kerala HC

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...