Can appeal be file against assessment order on receipt of demand notice following the assessment order?

Can appeal be file against assessment order on receipt of demand notice following the assessment order?

The Kerala High Court bench of Justice S.V.Bhatti & Justice Basant Balaji has held that?since learned single judge has relegated the appellant to avail remedy of statutory appeal within 6 weeks time to move the appellate authority appellant, the appellant is granted one months’ time from today to file a statutory appeal before the authority.

FACTS OF THE CASE

Petitioner has filed appeal aggrieved by the judgment of the learned single judge date 20.03.2020.

Petitioner was not issued with the assessment orders and only on receipt of the demand notice, the appellant came to know of the assessment passed against him.

Further filed return?within 30 days on receipt of the demand notice following the assessment orders.?

Respondent response as assessment orders were uploaded on the web portal on 25.11.2019 and 27.11.2019 As per Section 62 of the Act the assesses had an option to file return within 30 days of the receipt of the assessment orders passed but filed return only within 30 days on receipt of the demand notice following the assessment orders.

COURT HELD

Considering the facts as recorded, held that court didn’t find any ground to interfere with the judgment of the learned single judge dated 20.03.2020 as assessment orders were uploaded in common portal of the department and hence, the appellant cannot contend that he was not brought to the notice of the assessment orders passed against him. Taking note of the contention raised by the appellant that he had also filed returns within 30 days on receipt of the demand notice, gave liberty to the appellant to prefer an appeal against the assessment orders within a period of 6 weeks time. Until such time the demand notice was directed to be kept in abeyance to enable the appellant to move the appellate authority, to prefer a statutory appeal.?

Thus, taking note of the circumstances of the case, the appellant is granted one months’ time from date of judgment to file a statutory appeal before the authority. They also direct that the impugned assessment orders passed by the respondent shall be kept in abeyance for one month to enable the appellant to obtain appropriate orders from the appellate authority.

ANALYSIS OF THE JUDGEMENT

As Taxpayer has filed returns within 30 days on receipt of the demand notice,?he can appeal against the assessment orders within 6 weeks as per learned single judge judgement. Taking note of the above points, the appellant can appeal against assessment order within one months’ time from judgement date to appellate authority.

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