By Advs. Harisankar v. Menon Smt.meera V.menon Smt.k.krishna

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI TUESDAY, THE 10 DAY OF JANUARY 2023 / 20TH POUSHA, 1944 ITA NO. 9 OF 2019 AGAINST THE JUDGMENT IN ITA 68/2018 OF I.T.A.TRIBUNAL, COCHIN BENCH APPELLANT: THOMAS DANIEL, AGED 63 YEARS S/O.T.K.DANIEL, INDIKATTIL HOUSE, VAKAYAR, KONNI, PATHANAMTHITTA- 689698. BY ADVS. HARISANKAR V. MENON SMT.MEERA V.MENON SMT.K.KRISHNA RESPONDENT: THE INCOME TAX OFFICER, WARD-4, THIRUVALLA- 689101. BY ADVS. SRI.P.K.RAVINDRANATHA MENON (SR.) SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 10.01.2023, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA 9/2019 -2- JUDGMENT S.V.Bhatti, J. Heard Adv. Krishna. K for the appellant and Senior Adv. P.K.R Menon for the respondent. 2. Read the order dated 05.01.2023. 3. The learned counsel appearing for the appellant informs the Court that the deficit court fee payable is not paid and could not be paid till date by the assessee. 3. It is not in dispute that, as per the ad valorem court fee payable at the relevant time, the appellant has not paid the court fee. Therefore, the presentation of appeal cannot be treated as legal and valid. Hence, we direct the Registry to return the appeal to the counsel for the appellant. Upon our dictating the above order, counsel appearing for the appellant ITA 9/2019 requests the Court to grant liberty to the appellant to do the needful in accordance with law. The statement is placed on record. Liberty, as prayed for in accordance with law, is granted. Sd/- S.V.BHATTIJUDGE BASANT BALAJIJUDGE Sd/- JS ITA 9/2019 APPENDIX OF ITA 9/2019 RESPONDENT ANNEXURES Annexure R(A) TRUE COPY OF THE PROCEEDINGS U/S 201(1) AND 201(1A) OF THE IT ACT,1961 IN THE CASE OF THE MANAGING PARTNER M/S POPULAR TRADERS FOR THE ASST.YEAR 2014-15 201(1A) OF THE IT ACT,1961 IN THE CASE OF THE MANAGING PARTNER M/S POPULAR TRADERS FOR THE ASST.YEAR 2014-15 Annexure R(B) TRUE COPY OF THE PROCEEDINGS U/S 201(1) AND 201(1A) OF THE IT ACT 1961 IN THE CASE OF THE MANAGING PARTNER M/S POPULAR DEALERS FOR THE ASST.YEAR 2014-15 201(1A) OF THE IT ACT 1961 IN THE CASE OF THE MANAGING PARTNER M/S POPULAR DEALERS FOR THE ASST.YEAR 2014-15 Annexure R(C) TRUE COPY OF THE PROCEEDINGS U/S 201(1) AND 201(1A) OF THE IT ACT 1961 IN THE CASE OF THE MANAGING PARTNER M/S POPULAR PRINTERS FOR THE ASST.YEAR 2014-15 201(1A) OF THE IT ACT 1961 IN THE CASE OF THE MANAGING PARTNER M/S POPULAR PRINTERS FOR THE ASST.YEAR 2014-15 PETITIONER ANNEXURES ANNEXURE A COPY OF ASSESSMENT ORDER ISSUED BY THE INCOME TAX OFFICER, THIRUVALLA FOR THE YEAR 2014-15 DATED 30.12.2016. TAX OFFICER, THIRUVALLA FOR THE YEAR 2014-15 DATED 30.12.2016. ANNEXURE B COPY OF ORDER ISSUED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM DATED 22.01.2018. INCOME TAX (APPEALS), KOTTAYAM DATED 22.01.2018. ANNEXURE C COPY OF ORDER IN ITA NO.68/COCH/2018 2014-15 ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN DATED 12.11.2018. ISSUED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN DATED 12.11.2018.