1978 (1) TMI 98 - AT - Income Tax

Tribunal overturns Asstt. CIT's decision, directs appellants to rectify appeal within 15 days.

The appeal was allowed by the Tribunal, overturning the Asstt. CIT's decision to return the appeal as not entertainable due to unspecified defects. The ... Returned as not entertainable - defective appeal petition - principles of natural justice - opportunity to rectify/represent appeal - direction to receive and dispose of appeal as per lawReturned as not entertainable - defective appeal petition - principles of natural justice - opportunity to rectify/represent appeal - Validity of the Assistant Commissioner of Commercial Taxes' order returning the appeal as not entertainable without specifying defects or affording an opportunity to rectify. - HELD THAT: - The Assistant Commissioner returned the appellants' statutory appeal as 'not entertainable' and recorded that the appeal petition was 'not in order as required under A.P.G.S.T. Act and Rules' without specifying the nature of any defects. The State's representative was unable, for want of record, to indicate in what respects the petition was defective. The Tribunal held that even if the petition were defective, the Assistant Commissioner was obliged, as a matter of natural justice and fair procedure, to point out the defects and permit the appellants to re-present the appeal after rectification within a reasonable time, rather than summarily returning it as not entertainable. For these reasons the Assistant Commissioner's order was held improper and unsustainable. [Paras 5, 6]The order returning the appeal as not entertainable is set aside; the appellants are directed to re-present the appeal within 15 days and the Assistant Commissioner is directed to receive and dispose of it in accordance with law.Final Conclusion: The Tribunal allowed the appeal, set aside the Assistant Commissioner's return order for want of procedural fairness, directed the appellants to re-present the appeal within 15 days and directed the Assistant Commissioner to receive and dispose of the appeal as per law. The appeal was filed against the order of the Asstt. CIT returning the appeal as not entertainable. The Tribunal held that the order was improper as the defects in the appeal petition were not specified. The appeal was allowed, directing the appellants to represent the appeal within 15 days.