Kerala HC quashes order by Income Tax Appellate Authority dismissing actor Jayasurya’s appeal against tax assessment

The Kerala High Court recently quashed an order by the Income Tax Appellate Authority that dismissed an appeal filed by actor Jayasurya against an income tax assessment. Justice A.A. Ziyadh Rahman held that the authority could not dismiss an appeal merely because the assessee failed to appear for the proceedings.

The court observed that the authority was not empowered to dismiss the appeal on this ground alone and that it was bound to provide reasons in writing while rejecting an appeal under the Income Tax Act, 1961.