T.R.SADANANDA BHAT V. THE DEPUTY COMMISSIONER OF INCOME TAX

ITA/208/2019

AI Insights

The case involves two income tax appeals (ITA Nos. 206 & 208 of 2019) filed by T.R. Sadananda Bhat, the proprietor of United Cargo Carriers, against the orders of the Income Tax Appellate Tribunal, Cochin. The appeals were related to the assessment years 2005-06 and 2007-08. The primary issue was the appellant's failure to pay the costs imposed by the court as a condition for condoning the significant delay in filing the appeals. The court had earlier shown leniency by condoning a delay of 2029 days but required the payment of costs to proceed with the appeals. The appellant's failure to comply with this condition led to the dismissal of the appeals.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 691739 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 05-03-2021
• Assessment Year: misc
• Result in Favour of: Revenue
• Court: HIGH COURT
• Department Lawyers: P K MENON; JOSE JOSEPH
• Assessee Lawyers: MATHEWS UTHUPPACHAN; TERRY JAMES; SHARAN SHAHIER
• Keywords: Assessment years; Delay condonation; Dismissal; Income tax appeal

Judgement Text

"ITA Nos.206 & 208 of 2019 1 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942 ITA.No.206 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 413/2011 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT: T.R.SADANANDA BHAT,AGED 65 YEARS PROPRIETOR, UNITED CARGO CARRIERS, FLAT NO.107, PANAMPILLY APARTMENTS, KOCHI-682 036,PAN - ADMPB6774F BY ADVS.MATHEWS K.UTHUPPACHAN SHRI.TERRY V.JAMES SRI.SHARAN SHAHIER RESPONDENT: THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, ERNAKULAM-682 018 R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05.03.2021, ALONG WITH ITA.208/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.206 & 208 of 2019 2 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942 ITA.No.208 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 414/2011 DATED 18-07-2013 OF I.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/Appellant: T.R.SADANANDA BHAT,AGED 65 YEARS PROPRIETOR, UNITED CARGO CARRIERS, FLAT NO.107, PANAMPILLY APARTMENTS, KOCHI-682036, PAN.ADMPB 6774F BY ADVS. SRI.MATHEWS K.UTHUPPACHAN SHRI.TERRY V.JAMES SRI.SHARAN SHAHIER RESPONDENT/Respondent: THE DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, ERNAKULAM-682018 R1 BY ADV. SRI.P.K.RAVINDRANATHA MENON (SR.) R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 05.03.2021, ALONG WITH ITA.206/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.206 & 208 of 2019 3 JUDGMENT [ ITA.206/2019, ITA.208/2019 ] Dated this the 5th day of March 2021 S.V.Bhatti, J. Assessee is the appellant. The instant Tax Appeals are filed aggrieved by the order dated 18.7.2013 in ITA Nos.413 & 414/Coch/2011 for the assessment years 2005-06 & 2007-08. The appeals were filed with a delay of 2029 days. On 2.3.2020, the delay was condoned subject to the appellant paying cost of `10,000/- in each appeal to the Department within three weeks from 2.3.2020. The appeals were listed for admission on 28.1.2021 and 22.2.2021. The appellant is unable to place before the Court proof of payment of costs to the Department as directed by this Court on 2.3.2020. We are of the view that the appellant is not serious in working out the remedy in spite of this Court showing indulgence ITA Nos.206 & 208 of 2019 4 and condoning the abnormal delay of 2029 days. Hence Appeals fail. Dismissed. No order as to costs. Sd/- S.V.BHATTI JUDGE Sd/- BECHU KURIAN THOMAS JUDGE css/ ITA Nos.206 & 208 of 2019 5 APPENDIX OF ITA 206/2019 PETITIONER'S EXHIBITS: ANNEXURE-A TRUE COPY OF ASSESSMENT ORDER DATED 31.12.2009 OF THE DY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2,ERNAKULAM ANNEXURE-B TRUE COPY OF ORDER DATED 31.1.2011 OF THE COMMISSIONER OF INCOME TAX (APPEALS)- III,KOCHI ANNEXURE-C CERTIFIED COPY OF COMMON ORDER DATED 18.7.2013 IN I.T.A.NO.413 AND 414/COCH/2011 OF THE HON'BLE INCOME TAX APPELLATE TRIBUNAL, COCHIN ITA Nos.206 & 208 of 2019 6 APPENDIX OF ITA 208/2019 PETITIONER'S EXHIBITS: ANNEXURE A TRUE COPY OF ASSESSMENT ORDER DATED 31.12.2009 OF THE DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, ERNAKULAM, ANNEXURE B TRUE COPY OF ORDER DATED 31.1.2011 OF THE COMMISSIONER OF INCOME TAX (APPEALS) III, KOCHI. ANNEXURE C TRUE COPY OF THE IMPUGNED COMMON ORDER DATED 18.7.2013 IN ITA NO.413 AND 414/COCH/2011 OF THE HON'BLE INCOME TAX APPELLATE TRIBUNAL, COCHIN. "