Appellate orders dismissing appeals on delay without hearing violate natural justice principles.

JUDGMENT

The petitioner is an assessee under the provisions of the Income Tax Act . The grievance of the petitioner is in relation to the Exts.P8, P18 and P24 appellate orders passed by the 3^rd respondent, the first appellate authority, on the appeal submitted by the petitioner against the Ext.P1, P9 and P19 assessment orders pertaining to the years 2016-2017, 2017- 2018 and 2018-2019 respectively. The appeals were dismissed by the appellate authority on the ground of delay, without entering into the merits of the matter. The challenge is raised by the petitioner by way of a writ petition, instead of invoking the statutory remedy of appeal, on the ground that the petitioner was not provided with an opportunity of being heard before the passing of the impugned orders. It is pointed out that, in Exts. P7, P17 and P23, which are the written submissions submitted by the petitioner in support of the contentions raised in the appeals, a specific request was made for a personal hearing, but the orders were passed without providing such an opportunity.

2. After perusing the records and the impugned orders, I find that no such opportunity was extended to the petitioner, and thus the orders were passed without complying with the principles of natural justice. Hence, interference is required.

Accordingly, this writ petition is disposed of, quashing Exts.P8, P18 and P24, with a direction to the 3^rd respondent to reconsider Ext.P3, P12 and P21 delay condonation applications filed in Exts.P2, P11 and P20 appeals and pass appropriate orders thereon, after giving the petitioner a reasonable opportunity for being heard.