One line order dismissing the appeal on ground of delay in submission is invalid

The Calcutta High Court has ruled that a one-line order dismissing an appeal solely on the grounds of delay in submission is invalid. The court found that such orders lack detailed reasoning and do not address the merits of the appeal. Consequently, the matter has been remanded back to the revenue department for a fresh, reasoned order, ensuring the assessee has an opportunity for a personal hearing.

The Hon’ble Calcutta High Court in the matter of M/s Usha Gupta v. The Assistant Commissioner of State Tax [WPA 17530 OF 2022 dated August 10, 2022] has set aside the order and remanded the matter back to the revenue department on the ground that the order passed against the assessee is one-line order dismissing the appeal of the assessee on the ground of delay in submission without even supporting detailed reasons. 

Facts

M/s Usha Gupta("the Petitioner”) has challenged the order dated July 28, 2022("the Impugned order”) passed by the revenue department("the Respondent”) on the ground that the adjudication summary does notcontain any reason and specific allegation and no full text of the order along withsummary order was furnished to the Petitioner atany point of time and also the Impugnedorder of the Respondent is a one-line order dismissing the appeal of the Petitioner on the ground of delay in submission of the appeal inquestion.

Petitioner’s Contention

• In support of its contention ofdelay in filing the appeal, the summary order came to the knowledge of the Petitioner, only when its bank account was debited.
• The delay in filing theappeal in question, it was submitted that it isprotected by the order of the Supreme Court onmajor part of the delay which occurred during theCovid-19.

Issue

• Whether the one- line Impugned order passed by the Respondent dismissing the appeal of the Petitioner on the ground of delay in submission was valid?

Held

The Hon’ble Calcutta High Court in [WPA 17530 OF 2022 dated August 10, 2022] has held as under:

• The summary order is one-line order without containing any detailed supporting reason and that the order of the Respondent is also one-line order dismissing the appeal of the Petitioner on the ground of delay in filing the appeal without going into the merit of the appeal.
• Dispose of this writpetition by setting aside the Impugned order and remanding the matter back to the Respondent concerned to passa fresh speaking order in accordance with law on merit of the said appeal without insisting on the issue of limitation, within a period of eight weeks from the date of communication of this order without granting any unnecessary adjournment to the Petitioner.
• It is needless to mention that at the time of disposal of the appeal in question, the Petitioneror its authorized representative shall be given opportunity of personal hearing.Further the Petitioneris granted by the liberty to make appropriate application in accordance with law for refund of the amount which has been collected in excess of the pre-deposit, before the authority concerned which shall be considered by them in accordance with law.