https://www.taxtmi.com/caselaws?id=755289 The Kerala HC allowed a writ petition challenging the rejection of a delayed appeal before CIT(A). The petitioner's appeal was filed 12 days late due to unavailability of legal consultant who was out of station for personal reasons. The HC held that filing tax appeals requires legal and technical assistance beyond a layman's comprehension, making the reason sufficient for condonation. Rejecting appeals on technical grounds violates natural justice principles. The HC set aside the CIT(A)'s order, directed condonation of the 11-day delay, and ordered the appeal to be decided on merits within two months after providing hearing opportunity to the petitioner. en-us Tue, 25 Jun 2024 00:00:00 +0530 Thu, 16 Apr 2026 15:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755289 The Kerala HC allowed a writ petition challenging the rejection of a delayed appeal before CIT(A). The petitioner's appeal was filed 12 days late due to unavailability of legal consultant who was out of station for personal reasons. The HC held that filing tax appeals requires legal and technical assistance beyond a layman's comprehension, making the reason sufficient for condonation. Rejecting appeals on technical grounds violates natural justice principles. The HC set aside the CIT(A)'s order, directed condonation of the 11-day delay, and ordered the appeal to be decided on merits within two months after providing hearing opportunity to the petitioner. Case-Laws Income Tax Tue, 25 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755289