Kerala High Court
C.B.M. Warrier vs Union Of India on 12 June, 2025
2025:KER:41593
WPC.No.3854/25 1
IN THE HIGH COURT OF KERALA AT ERNAKULAM
PRESENT
THE HONOURABLE MR.JUSTICE ZIYAD RAHMAN A.A.
THURSDAY, THE 12TH DAY OF JUNE 2025 / 22ND JYAISHTA, 1947
WP(C) NO. 3854 OF 2025
PETITIONERS:
1 C.B.M. WARRIER,
AGED 86 YEARS,
CHANDINI, KOTOOLI POST, PARAYAN CHERI,
KOZHIKODE, PIN - 673 016.
2 A.S.NARAYANA MOORTHY,
G-163, PANAMPILLY NAGAR, KOCHI,
ERNAKULAM, PIN - 682 036.
3 R.LOKANATHAN,
37/2951, KAILASAM, PLRA-66, PONOTH LANE, PONOTH
ROAD, KALOOR, KOCHI, ERNAKULAM, PIN - 682 017.
4 K.SANKARANARAYANAN,
27/2876, BHAVANS SCHOOL ROAD, KADAVANTHRA, KOCHI,
ERNAKULAM, PIN - 682 020.
5 R.KRISHNAN
ROSE GARDENS, NORTH OF IRON BRIDGE,
ALAPPUZHA, PIN - 688 011.
6 V.P.NARAYANAN,
FLAT NO.1-D, NATIONAL SIGNATURE, CHERANALLUR,
KOCHI, ERNAKULAM, PIN - 682 034.
7 DIVYA RAVINDRAN,
HOUSE NO. 258, 1ST FLOOR, 15TH CROSS ROAD,
GIRINAGAR, KADAVANTHRA, KOCHI, ERNAKULAM., PIN -
682 020.
2025:KER:41593
WPC.No.3854/25 2
8 P.K.BIJU,
E1, 2ND FLOOR, LUCY'S ARCADE, OLD RAILWAY STATION
ROAD, KOMBARA, ERNAKULAM, PIN - 682 018.
9 R.SREEJITH,
E2, LUCY'S ARCADE, OLD RAILWAY STATION ROAD,
KOMBARA, ERNAKULAM, PIN - 682 018.
BY ADVS.
SHRI.RAJA KANNAN
SHRI.M.GOPIKRISHNAN NAMBIAR
SHRI.K.JOHN MATHAI
SRI.JOSON MANAVALAN
SRI.KURYAN THOMAS
SHRI.PAULOSE C. ABRAHAM
SRI.JOSEPH MARKOSE (SR.)
RESPONDENTS:
1 UNION OF INDIA,
REPRESENTED BY SECRETARY TO GOVERNMENT, MINISTRY
OF LAW AND JUSTICE, 4TH FLOOR, A-WING, SHASTRI
BHAWAN, NEW DELHI, PIN - 110 001.
2 INCOME TAX APPELLATE TRIBUNAL,
1ST FLOOR, BLOCK C-I & C-II, KENDRIYA BHAVAN,
KAKKANAD, COCHIN, ERNAKULAM, REPRESENTED BY ITS
ASSISTANT REGISTRAR, PIN - 682 037.
3 DRAWING AND DISBURSEMENT OFFICER,
INCOME TAX APPELLATE TRIBUNAL, 1ST FLOOR, BLOCK
C-I & C-II, KENDRIYA BHAVAN, KAKKANAD, COCHIN,
ERNAKULAM, PIN - 682 037.
4 VICE PRESIDENT,
BENGALURU ZONE, ITAT, BENGALURU, NO.51, BEHIND
JAI BHAWAN, 1ST CROSS ROAD, 4TH T BLOCK, TILAK
NAGAR, JAYANAGAR, BENGALURU, PIN - 560 041.
ADDL.R5: PRESIDENT,
2025:KER:41593
WPC.No.3854/25 3
ITAT, MUMBAI BRANCH, PRATISHTHA BHAVAN, 3RD & 4TH
FLOORS, 101, M.K.ROAD, MUMBAI, MAHARASHTRA, PIN -
400020
ADDL.R5 IS IMPLEADED AS PER ORDER DATED
25.03.2025 IN I.A.1/2025 IN WP(C)3854/2025
BY ADVS.
SHRI.K.ARJUN VENUGOPAL, CGC
SHRI.JOSE JOSEPH
SRI.CYRIAC TOM
GOVERNMENT PLEADER
THIS WRIT PETITION (CIVIL) HAVING COME UP FOR
ADMISSION ON 12.06.2025, THE COURT ON THE SAME DAY
DELIVERED THE FOLLOWING:
2025:KER:41593
WPC.No.3854/25 4
JUDGMENT
This writ petition is submitted by the petitioners who are professionals practicing before the Income Tax Appellate Tribunal, Ernakulam. The reliefs sought by the petitioners are as follows:
"i) Issue a writ of mandamus, or such other order, writ or direction, directing the 1st respondent, to take urgent steps to constitute a fully-functional physical Division Bench at ITAT, Cochin, for hearing the appeals filed before the ITAT, Cochin, as expeditiously as possible;
ii) Issue a writ of mandamus, or such other order, writ or direction, directing the 1st respondent to have an objective consideration of Exhibit P4 letter filed before it, in a time-bound manner, as directed by this Hon'ble Court;
iii) Issue a writ of mandamus, or such other order, writ or direction, directing the 1st respondent to file a report before this Hon'ble Court, reflecting the purported action for constituting a full-fledged physical Division Bench at ITAT, Cochin, within such time-frame as directed by this Hon'ble Court;
iv) Grant such other and incidental reliefs as this Hon'ble Court may deem just and necessary on the facts and circumstances of this case; And
v) Allow this writ petition (civil) with costs to the 2025:KER:41593 WPC.No.3854/25 5 petitioner."
2. Today when the matter came up for consideration, the learned counsel for the petitioners pointed out that the reliefs as referred to above were sought for at a time when there was no regular sitting before the Appellate Tribunal for want of judicial member. At that time sittings were only occasionally. However, now even though the vacancy of judicial member has not been filled up, arrangements are made to ensure regular sitting, with the judicial members from the other Tribunals who are engaged on rotation basis.
In such circumstances, the learned counsel for the petitioners submits that the petitioners are not intending to pursue the relief sought in this writ petition forwarded the time being. Accordingly, this writ petition is closed leaving open all the rights and remedies of the petitioners including the right of the petitioners to approach this Court again when the cause of action arises.
Sd/-
ZIYAD RAHMAN A.A. JUDGE DG/12.6.25 2025:KER:41593 WPC.No.3854/25 6 APPENDIX OF WP(C) 3854/2025 PETITIONER EXHIBITS 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 RESPONDENT EXHIBITS Exhibit R5(A) True copy of the order dated 12-02-2025. Exhibit R5(B) True copy of the modified order dated 2025:KER:41593 WPC.No.3854/25 7 13-02-2025.