Appellate Authority Has To Consider Grounds Raised In Appeal And Decide On Merits, Even If Appeal Is Heard Ex Parte: Patna High Court
The Patna High Court stated that the Appellate Authority has a duty and an obligation to examine grounds raised by assessee in memorandum of appeal and decide issue on merits even if appeal is filed ex parte. The Bench consisting of Chief Justice K. Vinod Chandran and Justice Partha Sarthy, stated that “the Appellate Authority even while considering the appeal ex parte will have...
The Patna High Court stated that the Appellate Authority has a duty and an obligation to examine grounds raised by assessee in memorandum of appeal and decide issue on merits even if appeal is filed ex parte.
The Bench consisting of Chief Justice K. Vinod Chandran and Justice Partha Sarthy, stated that “the Appellate Authority even while considering the appeal ex parte will have to consider the grounds raised in the memorandum of appeal, deciding the appeal on merits……”
The assessee/petitioner has challenged the order passed by the Appellate Authority which dismissed the appeal on the ground that the assessee failed to produce any supporting documents despite being given an opportunity.
The bench noted that “…..the Appellate Authority even while considering the appeal ex parte will have to consider the grounds raised in the memorandum of appeal, deciding the appeal on merits, failing which it would be abdicating its powers especially looking at the provisions where the Appellate Authority has been empowered to conduct such further enquiry as found necessary to decide the appeal, which decision also shall be on the points raised.”
In view of the above, the bench quashed the order and directed to restore the appeal of the assessee before the appellate authority.
Counsel for Petitioner/ Assessee: Anubhav Khowala
Counsel for Respondent/ Department:
Case Title: M/S Silverline v. The State of Bihar
Case Number: Civil Writ Jurisdiction Case No.14454 of 2024