In CWP-2070-2023-PUNJ HC- Appeals filed by petitioner can be accepted manually as per Rule 45(2) (b) of IT Rules, 1962: P&H HC
Justices Ritu Bahri & Manisha Batra [02-02-2023]

Read Order: Rakesh Kumar Tanwar v. Union of India and others 

Monika Rahar

Chandigarh, February 13, 2023: The Punjab and Haryana High Court has disposed of a petition by giving direction to the respondents to accept the appeals filed by the petitioner manually while holding that the appeals filed by the petitioner can be accepted manually as per Rule 45(2) (b) of IT Rules, 1962. 

In the present case before the Bench of Justices Ritu Bahri and Manisha Batra the petitioner was the legal heir of the late Sh. Krishan Pal. The father and grandfather of the petitioner were awarded compensation after acquisition of their land and subsequently, they were also awarded enhanced compensation with interest and now with respect to enhanced compensation and interest, the penalty orders under Sections 271(1)(c) and 271(1)(b) were passed in the year 2006 along with assessment orders. 

He chose to file 27 appeals manually pertaining to the relevant assessment years to the second respondent. Subsequently, the second respondent returned all the appeals keeping in view that documents were not in proper manner and he was to file appeals as per provisions of Income Tax Act, 1961. 

Finally, these 27 appeals were returned to the petitioner on the ground that manually the appeals cannot be accepted.

Keeping in view that the appeals were filed by the petitioner who was the grandson of late Bani Singh (whose land was acquired) and he was unable to get the PAN Nos. of the deceased father as well as of grandfather, the Court held that the appeals filed by the petitioner can be accepted manually as well as per Rule 45(2) (b) of IT Rules, 1962. 

This petition was disposed of by giving direction to the respondents to accept the appeals filed by the petitioner manually.