Arun Majeed Vs DCIT (Kerala High Court)
One Notice, One Hearing, One Swift Verdict – Kerala HC Says ITAT Was Faster Than Justice Itself- Notice Issued, Case Closed – Kerala HC Reminds ITAT That Speed Isn’t a Substitute for Fairness- Natural Justice Violated- Kerala HC Sends Back ITAT Case for Fresh Hearing After Ignoring Assessee’s Adjournment Plea
The petitioner, a partner in multiple firms & an assessee under the Income Tax Act, challenged an order passed by the Income Tax Appellate Tribunal, Cochin Bench, which allowed the Revenue’s appeal & reversed the CIT(A)’s order that was in favour of the petitioner. The grievance was that the Tribunal had passed the order without granting an opportunity of hearing, despite the petitioner’s advance request for adjournment.
The petitioner was served a notice dated 30.05.2025, fixing the hearing on 05.06.2025. Upon receipt, he immediately sought adjournment via e-mail stating that he had not been served with a copy of the appeal memorandum & required time to engage counsel. However, the Tribunal, without considering this request, proceeded to decide the appeal ex parte, observing that there was no appearance for the petitioner.
The High Court, upon perusal of the record, found that the Tribunal disposed of the appeal on the very first posting date & failed to acknowledge the petitioner’s written request for adjournment. Justice Ziyad Rahman held that such conduct amounted to violation of natural justice, as the petitioner was denied a fair opportunity to present his case.
