Case Law Details
A.E. Varghese Vs CIT (Kerala High Court)
In the case of A.E. Varghese vs. CIT (Kerala High Court), the petitioner, who is the appellant in this matter, challenged the judgment dated 10.11.2023 of the learned Single Judge. The petitioner filed a Writ Petition against an order of the First Appellate Authority under the Income Tax Act, alleging a lack of natural justice in the faceless proceedings adopted for the first appeal.
Background: The primary contention in the Writ Petition was that the First Appellate Authority did not afford a proper hearing to the appellant in the faceless proceedings. The appellant argued that despite indicating the address for communication to be that of the appellant, the First Appellate Authority sent the notice regarding the hearing to the email address of the Chartered Accountant of the appellant. The learned Single Judge, however, found that there was no violation of natural justice, as the notice had been sent to the email address furnished on behalf of the appellant.
The Single Judge directed the appellant to pursue an alternate remedy by filing an appeal before the Income Tax Appellate Tribunal.
High Court Decision: In the High Court’s review of the case, the appellant’s counsel fervently pleaded for the set aside of the orders of the First Appellate Authority, seeking a fresh adjudication of the appeals. The High Court, after considering the facts and circumstances, upheld the Single Judge’s decision, stating that the appellant should avail the alternative remedy of filing an appeal before the Income Tax Appellate Tribunal.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
Author Bio
