Kerala High Court
M/S. Janatha Trading Corporation vs The Assistant Commissioner Of Income ...
Author: K. Vinod Chandran
Bench: K.Vinod Chandran
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT:
THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN
TUESDAY, THE 4TH DAY OF APRIL 2017/14TH CHAITHRA, 1939
WP(C).No. 11782 of 2017 (W)
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PETITIONER:
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M/S. JANATHA TRADING CORPORATION,
XVII/541, SILVER CASTLE BUILDING,
BYE PASS ROAD, ALUVA ERNAKULAM 683 101.
REPRESENTED BY ITS MANAGING PARTNER,
SHRI P.O.JOSE.
BY ADVS.SRI.T.M.SREEDHARAN (SR.)
SRI.V.P.NARAYANAN
SMT.DIVYA RAVINDRAN
RESPONDENT(S):
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1. THE ASSISTANT COMMISSIONER OF INCOME TAX,
CIRCLE-1(1), ALUVA 683 101.
2. THE COMMISSIONER OF INCOME TAX (APPEALS)-11,
28/243, "POORNIMA,"
NEAR MANORAMA JUNCTION,
PANAPILLY NAGER, KOCHI-682 036.
3. THE ASSISTANT REGISTRAR,
INCOME TAX APPELLATE TRIBUNAL,
COCHIN BENCH, 1ST FLOOR,
(BLOCK C-1 & C-11),KENDRIYA BHAVAN,
OPP. CSEZ,KAKKANAD, COCHIN 682037.
BY ADV. SRI.JOSE JOSEPH, SC
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION
ON 04-04-2017, THE COURT ON THE SAME DAY DELIVERED THE
FOLLOWING:
K.V.
WPC 11782 OF 2017:
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APPENDIX
PETITIONERS EXHIBITS:
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P1: COPY OF THE ASSESSMENT ORDER ALONG WITH DEMAND NOTICE
DATED 29.9.2013 FOR THE ASSESSMENT YEAR 2010-11.
P2: COPY OF ORDER IN ITA NO 6/ALY/CIT (A)-11/13-14 DATED 25.1.2016
PASSED BY THE 2ND RESPONDENT.
P3: COPY OF THE MEMORANDUM OF APPEAL DATED 22.3.2016 FILED BEFORE
THE 3RD RESPONDENT.
P4: COPY OF THE ORDER DATED 30.8.2016 IN ITA NO 128/COCH/2016
ISSUED BY THE 3RD RESPONDENT.
P5: COPY OF MISCELLANEOUS APPLICATION DATED 27/10/2016 SUBMITTED BY
THE PETITIONER BEFORE THE 3RD RESPONDENT.
RESPONDENTS EXHIBITS: NIL
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/TRUE COPY/
P.A.TO JUDGE
K.V.
K. VINOD CHANDRAN, J.
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W.P.(C) No. 11782 of 2017 (W)
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Dated: 4th April, 2017
J U D G M E N T
The petitioner's only contention is with respect to Ext.P5 application filed before the Income Tax Appellate Tribunal, which seeks restoration of the appeal filed by the petitioner. The appeal was dismissed by Ext.P4 order.
2. This Court finds that the order passed dismissing the appeal in limine, cannot be faulted, since there was no appearance. However, the said observation need not regulate the consideration of Ext.P5. Since there is no Tribunal sitting, as of now, there can be no direction to consider the appeal expeditiously. However, the Registry of the Tribunal shall ensure that the application is placed before the Tribunal W.P.(C) No. 11782/2017 -2- at its next sitting. The petitioner shall produce the address in which notice has to be served on the petitioner before the Registry of the Tribunal within one week from the date of receipt of the certified copy of this judgment. It is also made clear that this judgment is not intended to stay the recovery proceedings, which would be as per the Statute.
The writ petition is disposed of.
Sd/-
K.VINOD CHANDRAN, JUDGE jjj 4/4/17