PUNJAB NATIONAL BANK V. THE INCOME TAX APPELLATE TRIBUNAL,

WP(C)/20030/2019

AI Insights

The case involves the Punjab National Bank, which filed a writ petition challenging the rejection of its application to recall an ex-parte order by the Income Tax Appellate Tribunal. The original I.T.A was dismissed due to non-prosecution, and subsequent attempts by the bank to recall the order were dismissed for lack of representation. The High Court, considering the circumstances, decided to set aside the previous orders and restore the appeal, emphasizing the need to provide the petitioner another opportunity to present its case.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 754683 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 23-07-2019
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: C KUMAR
• Keywords: Ex parte order; Income Tax; Non-prosecution; Recall Application
• Section: 154; 201(1); 201(1A)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 23RD DAY OF JULY 2019 / 1ST SRAVANA, 1941 WP(C).No.20030 of 2019 PETITIONER: PUNJAB NATIONAL BANK PARAMEKKAVU DEVASWOM BUILDING, PALACE ROAD, THRISSUR-680020, REPRESENTED BY ITS ASST. GENERAL MANAGER. BY ADV. SRI.C.AJITH KUMAR RESPONDENTS: 1 THE INCOME TAX APPELLATE TRIBUNAL, 1ST FLOOR (BLOCK C1 AND C2), KENDRIYA BHAVAN, OPP. CSEZ, KAKKANAD, KOCHI-31. 2 THE COMMISSION OF INCOME TAX (APPEALS), 3RD FLOOR, AAYKAR BHAVAN, SAKTHAN NAGAR, THRISSUR -680001. 3 THE INCOME TAX OFFICER (TDS), AAYAKAR BHAVAN, SAKTHAN NAGAR, THRISSUR-680001. OTHER PRESENT: SC SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.20030 of 2019 -2- JUDGMENT This writ petition is filed by the Punjab National Bank, an assessee, under the Income Tax Act, 1961, challenging an order rejecting there application to recall an ex-parte order of the Tribunal in I.T.A No.598 dated 13/11/2018. 2. The above I.T.A was dismissed due to the non prosecution. Thereafter, an application was filed to recall the ex-parte order. This was dismissed as there was no representation on the part of the petitioner. Taking note of the facts and circumstances, I am of the view that one more opportunity should be given to the petitioner. Accordingly, the impugned orders are set aside and I.T.A appeal is restored. The petitioner shall appear before the Tribunal on 12/08/2019 The writ petition is disposed of accordingly. SD/- A.MUHAMED MUSTAQUE JUDGE SJ WP(C).No.20030 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER DATED 29.3.2016 PASSED BY THE 3RD RESPONDENT UNDER SECTION 201(1)/201(1A) OF THE INCOME TAX ACT, 1961. EXHIBIT P2 TRUE COPY OF THE ORDER DATED 30.11.2016 PASSED BY THE 3RD RESPONDENT UNDER SECTION 154 OF THE INCOME TAX ACT, 1961. EXHIBIT P3 TRUE COPY OF THE APPELLATE ORDER DATED 11.9.2017 PASSED BY THE 2ND RESPONDENT. EXHIBIT P4 TRUE COPY OF THE APPEAL DATED 9.11.2017 FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P5 TRUE COPY OF THE APPEAL DATED 1.11.2017 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2 ORDER. EXHIBIT P6 TRUE COPY OF THE AFFIDAVIT FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR CONDONATION OF DELAY IN FILING EXT.P5 APPEAL. EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 9.5.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FIXING THE DATE OF HEARING OF EXT.P2. EXHIBIT P8 TRUE COPY OF THE LETTER DATED 18.7.2018 SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9 TRUE COPY OF THE LETTER DATED 11.9.2018 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P10 TRUE COPY OF THE ORDER DATED 13.11.2018 PASSED BY 1ST RESPONDENT IN EXT.P4. WP(C).No.20030 of 2019 -4- EXHIBIT P11 TRUE COPY OF THE MISCELLANEOUS APPLICATION M.P.21/2019 DATED 31.12.2018 SUBMITTED BY PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P12 TRUE COPY OF THE NOTICE DATED 25.3.2019 ISSUED BY 1ST RESPONDENT TO THE PETITIONER FIXING THE DATE OF HEARING OF EXT.P11 ON 5.4.2019. EXHIBIT P13 TRUE COPY OF THE LETTER DATED 29.3.2019 SUBMITTED BY PETITIONER BEFORE THE 1ST RESPONDENT AND DULY RECEIVED BY THEM ON 2.4.2019. EXHIBIT P14 TRUE COPY OF THE ORDER DATED 10.5.2019 PASSED BY THE 1ST RESPONDENT IN M.P.21/2019 IN I.T.A.NO.598/COCH/2017. "