Kerala HC quashes order by Income Tax Appellate Authority dismissing actor Jayasurya’s appeal against tax assessment
Court says tax authority cannot dismiss an appeal merely because the assessee failed to appear for the proceedings
The Kerala High Court recently overturned an order by the Income Tax Appellate Authority that had dismissed an appeal filed by actor Jayasurya against an income tax assessment. Justice A.A. Ziyadh Rahman ruled that the authority lacked the power to dismiss the appeal simply because the taxpayer, Jayasurya, failed to attend the proceedings.
The court emphasized that the authority was required to provide written reasons when rejecting an appeal under the Income Tax Act of 1961. The High Court petition had contested the appellate authority's decision, arguing that it failed to address any of the points raised in Jayasurya's appeal against his tax assessment. The Commissioner of Income Tax contended that the actor did not submit any supporting documents for the grounds mentioned in his appeal, thus petitioning for no interference from the court.
The court concluded that the appellate authority was obligated to consider Jayasurya's assertions, irrespective of his absence from the hearings. It highlighted that the disputed order did not conform to the statutory guidelines of the Income Tax Act, thereby setting it aside.
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