T.N.AUTO AND GENERAL ENGINEERING CO. PVT. LTD V. THE ASSISTANT COMMISSIONER OF INCOME TAX

WP(C)/3631/2020

AI Insights

The case involves T.N. Auto and General Engineering Co. Pvt. Ltd, which filed a writ petition against the Income Tax Department concerning the non-hearing of their pending appeals for the assessment years 2007-08 and 2008-09. The petitioner was represented by its managing director and several advocates. The Income Tax Department, represented by various officials, had not attended previous hearings, leading to the filing of this writ petition. The court was informed that the appeals were rescheduled for hearing, and thus, no further interference was required from the court.

• Counselvise Citation: [2020] 140 COUNSELVISE.COM (IT) 754144 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 14-02-2020
• Assessment Year: misc
• Laws Referred To: Income Tax Act
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SAJU; G LEKHA; P J FLONY; S AMBILY; UMA KRISHNAN; M M JASMINE
• Assessee Lawyers: T M SREEDHARAN; NISHA JOHN; V P NARAYANAN
• Keywords: Appeal; Assessment Year; Income Tax; Non-hearing
• Section: 226(3)

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, THE 14TH DAY OF FEBRUARY 2020 / 25TH MAGHA, 1941 WP(C).No.3631 OF 2020(D) PETITIONER: T.N.AUTO AND GENERAL ENGINEERING CO. PVT. LTD NEAR RAILWAY STATION ROAD, WADAKKANCHERRY, THRISSUR- 680623 REP BY ITS MANAGING DIRECTOR K.P.YUSUF BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENTS: 1 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), AAYAKAR BHAVAN, SAKTHAN THAMPURAM NAGAR, THRISSUR-680001 2 THE COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, SAKTHAN THAMPURAM NAGAR, THRISSUR- 680001 3 THE JOINT COMMISSIONER OF INCOME TAX (OSD) DCIT CIRLE 1(1) AND TPS, AAYAKAR BHAVAN, SAKTHAN THAMPURAM NAGAR, THRISSUR-680001 4 THE MANAGER, SOUTH INDIAN BANK LTD, SEETHARAM MILL ROAD, PUNKUNNAM, THRISSUR-680002 5 THE MANAGER AXIS BANK, CITY CENTRE, ROUND WEST, THRISSU-680001 6 THE MANAGER THRISSUR DISTRICT CO-OPERATIVE BANK LTD, ATHANI.P.O, THRISSUR-680024 7 THE MANAGER STATE BANK OF INDIA, P.B. NO.23, MAIN ROAD, WADACKANCHERY-680582 R5 BY ADV. SRI.SAJU N.A. R5 BY ADV. SMT.G.LEKHA R5 BY ADV. SMT.P.J.FLONY Wpc 3631/2020 2 R5 BY ADV. SMT.S.AMBILY R5 BY ADV. SMT.UMA.G.KRISHNAN SMT M.M.JASMINE,GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.02.2020, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Wpc 3631/2020 3 JUDGMENT T h i s c o u r t , o n t h e l a s t d a t e o f h e a r i n g , c a l l e d u p o n t h e s t a n d i n g c o u n s e l f o r t h e I n c o me T a x D e p a r t me n t t o a p p r i s e r e g a r d i n g t h e n o n h e a r i n g o f t h e p e n d i n g t wo a p p e a l s f o r t h e a s s e s s me n t y e a r s 2 0 0 7 - 2 0 0 8 a n d 2 0 0 8 - 2 0 0 9 fi l e d b y t h e p e t i t i o n e r . S t a n d i n g c o u n s e l h a s p l a c e d b e f o r e t h i s c o u r t a c o mmu n i c a t i o n d a t e d 1 2 t h F e b r u a r y , 2 0 2 0 r e c e i v e d f r o m t h e o f fi c e o f t h e C o mmi s s i o n e r o f I n c o me T a x ( A p p e a l s ) , T h r i s s u r s t a t i n g a s u n d e r : - “ S u b : A p p e a l fi l e d i n t h e c a s e o f T . N . A u t o & E n g i n e e r i n g C o mp a n y P v t . L t d , ( A A A C T 3 4 2 3 D , 1 1 / 2 5 6 A Wa d a k k a n c h e r y , T h r i s s u r – 6 8 0 6 2 3 f o r t h e I T A N o . 7 9 / 1 5 - 1 6 f o r A . Y . 2 0 0 8 - 0 9 , I T A N o . 8 0 / 1 5 - 1 6 f o r A . Y 2 0 0 7 - 0 8 & I T A N o . 8 1 / 1 5 - 1 6 f o r A . Y . 2 0 0 6 - 0 7 – i n s t r u c t i o n s – R e g . P l e a s e r e f e r t o t h e a b o v e s u b j e c t . T h e a b o v e r e f e r r e d 3 a p p e a l s we r e fi r s t l y p o s t e d f o r h e a r i n g 1 7 - 0 7 - 2 0 1 7 . B u t n o b o d y h a s a t t e n d e d f o r h e a r i n g . A g a i n , t h e s e c a s e s we r e p o s t e d o n 0 1 - 0 8 - 2 0 1 7 . I N r e s p o n s e t o t h e p o s t i n g n o t i c e s , S h r i . S . S i v a r a ma k r i s h n a n , C h a r t e r e d A c c o u n t a n t , a t t e n d e d h e a r i n g . H e wa s r e q u e s t e d t o fi l e p r o p e r g r o u n d s o f a p p e a l a n d c o p i e s o f a l l o r d e r s a n d d e t a i l e d s u b mi s s i o n s r e g a r d i n g f a c t s o f t h e c a s e s . B u t a s p e r t h e r e c o r d s , n o s u b mi s s i o n s f o u n d . A c t i o n p e n d i n g o n t h i s s t a g e . I j o i n e d i n t h i s c h a r g e o n 9 t h J a n u a r y , 2 0 2 0 / . T h e a b o v e t h r e e a p p e a l s a r e r e p o s t e d f o r h e a r i n g o n 1 9 - 0 2 - 2 0 2 0 a n d t h e s a me wi l l b e c o n s i d e r e d f o r d i s p o s a l a t t h e e a r l i e s t ” . T h e a f o r e me n t i o n e d c o mmu n i c a t i o n i s a l s o e n c l o s e d wi t h C D . Wpc 3631/2020 4 2 . C o u n s e l f o r t h e p e t i t i o n e r s u b mi t s t h a t o n l y y e s t e r d a y , t h e p e t i t i o n e r c a me t o k n o w a b o u t t h e h e a r i n g o f a p p e a l o n 1 9 . 0 2 . 2 0 2 0 . S i n c e t h e h e a r i n g h a s b e e n g i v e n , t h e r e i s n o n e e d f o r a n y i n t e r f e r e n c e b y t h i s c o u r t t o g o i n t o t h e v a l i d i t y a n d i l l e g a l i t y o f t h e a s s e s s me n t y e a r s a n d n o t i c e i s s u e d u n d e r S e c t i o n 2 2 6 ( 3 ) o f t h e I n c o me T a x A c t a n d t h e p e t i t i o n e r s h a l l b e a t l i b e r t y t o r a i s e a l l t h e p l e a d i n g s i n s u p p o r t o f a p p e a l a s we l l a s i n t e r i m a p p l i c a t i o n . Wr i t p e t i t i o n i s d i s p o s e d o f a s a b o v e . S d / -A MI T R A WA L , J U D G E L g k Wpc 3631/2020 5 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.03.2015 PASSED BY THE 1ST RESPONDENT FOR THE AY 2007-08 EXHIBIT P2 TRUE COPY OF THE ASSESSMENT ORDER DATED 30.03.2015 PASSED BY THE 1ST RESPONDENT FOR THE AY 2008-09 EXHIBIT P3 TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 28.4.2015 FOR THE AY-2007-08 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P4 THE TRUE COPY OF THE MEMORANDUM OF APPEAL DATED 28.4.2015 FOR THE AY-2008-09 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF THE STAY PETITION DATED 28.04.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2007-08 EXHIBIT P6 TRUE COPY OF THE STAY PETITION DATED 28.04.2015 FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT FOR AY-2008-09 EXHIBIT P7 TRUE COPY OF THE STATEMENT SHOWING THE AMOUNT REMITTED BY THE PETITIONER TOWARDS DEMAND EXHIBIT P8 TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT TO 4TH RESPONDENT U/S 226(3) EXHIBIT P9 TRUE COPY OF THE NOTICE ISSUED BY THE 3RD RESPONDENT TO 5TH RESPONDENT U/S 226(3) "