Kerala High Court
C.B.M. Warrier vs Union Of India on 30 January, 2025
Author: Bechu Kurian Thomas
Bench: Bechu Kurian Thomas
WP(C) No.3854/2025 1/4 Order Date : 30-01-2025
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS
Thursday, the 30th day of January 2025 / 10th Magha, 1946
WP(C) NO. 3854 OF 2025
PETITIONERS:
1. C.B.M. WARRIER, AGED 86 YEARS, CHANDINI, KOTOOLI POST, PARAYAN
CHERI, KOZHIKODE, PIN-673016
2. A.S. NARAYANA MOORTHY G-163, PANAMPILLY NAGAR, KOCHI, ERNAKULAM,
PIN-682036
3. R. LOKANATHAN 37/2951, KAILASAM, PLRA-66, PONOTH LANE, PONOTH ROAD,
KALOOR, KOCHI, ERNAKULAM, PIN-682017
4. K. SANKARANARAYANAN 27/2876, BHAVANS SCHOOL ROAD, KADAVANTHRA,
KOCHI, ERNAKULAM, PIN-82020
5. R. KRISHNAN ROSE GARDENS, NORTH OF IRON BRIDGE, ALAPPUZHA,
PIN-688011
6. V.P. NARAYANAN FLAT NO.1-D, NATIONAL SIGNATURE, CHERANALLUR, KOCHI,
ERNAKULAM, PIN-682034
7. DIVYA RAVINDRAN HOUSE NO. 258, 1ST FLOOR, 15TH CROSS ROAD,
GIRINAGAR, KADAVANTHRA, KOCHI, ERNAKULAM, PIN-682020
8. P.K. BIJU E1, 2ND FLOOR, LUCY'S ARCADE, OLD RAILWAY STATION ROAD,
KOMBARA, ERNAKULAM, PIN-682018
9. R. SREEJITH E2, LUCY'S ARCADE, OLD RAILWAY STATION ROAD, KOMBARA,
ERNAKULAM, PIN-682018
RESPONDENTS:
1. UNION OF INDIA, REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY OF
LAW AND JUSTICE, 4TH FLOOR, A-WING, SHASTRI BHAWAN, NEW DELHI,
PIN-110001
2. INCOME TAX APPELLATE TRIBUNAL 1ST FLOOR, BLOCK C-I & C-II, KENDRIYA
BHAVAN, KAKKANAD, COCHIN, ERNAKULAM, REPRESENTED BY ITS ASSISTANT
REGISTRAR, PIN-682037
3. DRAWING AND DISBURSEMENT OFFICER INCOME TAX APPELLATE TRIBUNAL, 1ST
FLOOR, BLOCK C-I & C-II, KENDRIYA BHAVAN, KAKKANAD, COCHIN,
ERNAKULAM, PIN-682037
4. VICE PRESIDENT BENGALURU ZONE, ITAT, BENGALURU, NO.51, BEHIND JAI
BHAWAN, 1ST CROSS ROAD, 4TH T BLOCK, TILAK NAGAR, JAYANAGAR,
BENGALURU, PIN-560041
Writ Petition (Civil) praying inter alia that in the circumstances
stated in the affidavit filed along with the WP(C) the High Court be
pleased to (i) Direct the 2nd respondent to list only single member cases
for hearing before ITAT, Cochin, pending final outcome of the
'jurisdictional question' relating to the vires of the present system of
hearing conducted at ITAT, Cochin; (ii) Direct the 2nd respondent to
consider and accept the request made by the assessees or their authorised
representatives, seeking for physical hearing of the appeals before the
WP(C) No.3854/2025 2/4 Order Date : 30-01-2025
Permanent Division Bench of ITAT, Cochin; (iii) Stay the operation of
Exhibit P8 notice issued by the 3rd respondent, until further orders of
this Hon'ble Court; pending disposal of this Writ Petition (Civil).
This petition coming on for orders upon perusing the petition and
the affidavit filed in support of WP(C) and upon hearing the arguments of
M/S. RAJA KANNAN, M.GOPIKRISHNAN NAMBIAR, K.JOHN MATHAI, JOSON MANAVALAN,
KURYAN THOMAS & PAULOSE C. ABRAHAM, Advocates for the petitioners, the
court passed the following:
WP(C) No.3854/2025 3/4 Order Date : 30-01-2025
BECHU KURIAN THOMAS, J.
---------------------------------------
W.P.(C). No.3854 of 2025
---------------------------------------
Dated this 30th day of January, 2025
ORDER
The learned Deputy Solicitor General of India takes notice for the first respondent. Adv. Jose Joseph takes notice for respondents 2, 3 and 4.
2. The learned Deputy Solicitor General of India and the learned Standing Counsel seek time to get instructions.
Post on 20.02.2025.
Sd/-
BECHU KURIAN THOMAS JUDGE Jka/30.01.25.
WP(C) No.3854/2025 4/4 Order Date : 30-01-2025 APPENDIX OF WP(C) 3854/2025 Exhibit P1 TRUE COPY OF THE CAUSE LIST DATED 03.01.2025 PREPARED BY THE 2ND RESPONDENT, IN RESPECT OF THE HEARING OF APPEALS LISTED BEFORE ITAT, COCHIN, FROM 06.01.2025 TO 10.01.2025 Exhibit P2 TRUE COPY OF THE CAUSE LIST DATED 21.01.2025 PREPARED BY THE 2ND RESPONDENT, IN RESPECT OF THE HEARING OF APPEALS LISTED BEFORE ITAT, COCHIN, FOR 24.01.2025 Exhibit P3 TRUE COPY OF THE CAUSE LIST DATED 24.01.2025 PREPARED BY THE 2ND RESPONDENT, IN RESPECT OF THE HEARING OF APPEALS LISTED BEFORE ITAT, COCHIN, FOR 27.01.2025 Exhibit P4 TRUE COPY OF THE LETTER DATED 06.01.2025 FILED BY A GROUP OF AUTHORISED REPRESENTATIVES BEFORE THE 1ST RESPONDENT Exhibit P5 TRUE COPY OF THE POSTAL RECEIPT DATED 17.01.2025 EVIDENCING THE FILING OF EXHIBIT P4 LETTER BEFORE THE 1ST RESPONDENT Exhibit P6 TRUE COPY OF THE POSTAL RECEIPT DATED 17.01.2025 EVIDENCING THE FILING OF EXHIBIT P4 LETTER BEFORE THE PRESIDENT, ITAT, MUMBAI Exhibit P7 TRUE COPY OF THE POSTAL RECEIPT DATED 17.01.2025 EVIDENCING THE FILING OF EXHIBIT P4 LETTER BEFORE THE VICE-PRESIDENT, ITAT, BANGALORE Exhibit P8 TRUE COPY OF THE NOTICE DATED 24.01.2025 ISSUED BY THE 3RD RESPONDENT