Appeal can’t be dismissed for want of certified copy of order appealed against

In Re Shree Jagannath Traders v. Commissioner of State Tax Odisha, Cuttack [W.P.(C) NO.15061 OF 2021 dated June 07, 2021] the Hon’ble High Court of Orissa held that, mere delay in enclosing a certified copy of order appealed against along with the appeal should not be considered for rejecting the Appeal.

Facts:

M/s Shree Jagannath Traders (“the Assessee”/ “the Petitioner”) filed appeal against and order of adjudicating authority before Appellate Authority within time, electronically accompanied by a downloaded copy of order appealed against. Further, it was not accompanied by the certified copy thereof at that stage since the Lawyer who had filed the appeal was in self quarantine as he had come into contact with a client who had tested positive for Covid-19.

The Appellate Authority dismissed the Assessee ’s appeal on the ground that appeal was not presented within time.

Issue:

The Assessee filed the writ before Hon’ble High Court of Orissa seeking whether the Appellate Authority was justified in dismissing the Petitioner’s appeal, on the grounds that the appeal was not presented within the time prescribed under law?

Held:

The Hon’ble High Court of Orissa in W.P.(C) NO.15061 OF 2021 dated June 07, 2021 held as under:

a. The explanation offered by the petitioner is a plausible and not an unreasonable one, especially in these Covid times, and further considering that a downloaded copy thereof was in fact submitted along with the appeal which was otherwise filed within time

b. Mere delay in enclosing a certified copy of order appealed against, along with the appeal should not come in the way of the Petitioner’s appeal for being considered on merits by the Appellate Authority.

c. This is a case of substantial compliance and the interests of justice ought not to be constrained by a hyper technical view of the requirement that a certified copy of the order appealed against should be submitted within one week of the filing of the appeal.

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