Dr. A v. Sreekumar, Vellur Payannur

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 24TH NOVEMBER 2011 / 3RD AGRAHAYANA 1933 WP(C).No. 27936 of 2011(N) -------------------------- PETITIONER(S): ----------------------- DR. A. V. SREEKUMAR, VELLUR PAYANNUR, KANNUR. BY ADVS. SRI. K. I. MAYANKUTTY MATHER SRI. MAHESH V RAMAKRISHNAN SRI. R. JAIKRISHNA RESPONDENT(S): ------------------------ 1. INCOME TAX APPELLATE TRIBUNALKOCHI BENCH, KAKKANAD - 682 030,REPRESENTED BY ITS ASSISTANT REGISTRAR.KOCHI BENCH, KAKKANAD - 682 030,REPRESENTED BY ITS ASSISTANT REGISTRAR. 2. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, CALICUT-673 001. R1 & R2 BY ADV. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 27936 of 2011(N) APPENDIX PETITIONER(S) EXHIBITS EXT. P1: COPY OF THE ASSESSMENT ORDER PERTAINING TO THEAY-1999 - 2000.AY-1999 - 2000. EXT. P1(A): COPY OF THE ASSESSMENT ORDER PERTAINING TO THEAY-2000 - 2001.AY-2000 - 2001. EXT. P1(B): COPY OF THE ASSESSMENT ORDER PERTAININGTO THE AY-2004 - 2005.TO THE AY-2004 - 2005. EXT. P2: COPY OF THE APPELLATE ORDER PASSED BY THECOMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 1999-2000COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 1999-2000 EXT. P2(A): COPY OF THE APPELLATE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 2000-01.COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 2000-01. EXT. P2(B): COPY OF THE APPELLATE ORDER PASSED BY THECOMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 2004-05.COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 2004-05. EXT. P3: COPY OF THE ORDER OF THE TRIBUNAL IN ITANOS. 690, 691, 692/COCH/2007.NOS. 690, 691, 692/COCH/2007. EXT. P4: COPY OF THE MISCELLANEOUS APPEAL (MP NO. 24/2010 INITA 690/2007) ALONG WITH AFFIDAVIT OF ADVOCATE'S CLERK.ITA 690/2007) ALONG WITH AFFIDAVIT OF ADVOCATE'S CLERK. EXT. P4(A): COPY OF THE MISCELLANEOUS APPEAL (MP NO. 25/2010IN ITA 691/2007) ALONG WITH AFFIDAVIT OF ADVOCATE'S CLERK.IN ITA 691/2007) ALONG WITH AFFIDAVIT OF ADVOCATE'S CLERK. EXT. P4(B): COPY OF THE MISCELLANEOUS APPEAL (MP NO. 26/2010 INITA 692/2007) ALONG WITH AFFIDAVIT OF ADVOCATE'S CLERK.ITA 692/2007) ALONG WITH AFFIDAVIT OF ADVOCATE'S CLERK. EXT. P5: COPY OF THE COMMON ORDER OF THE TRIBUNAL IN MP NOS. 24, 25, 26/COCH/2010 FOR THE ASSESSMENT YEAR1999-00, 2000-01 AND 2004-05.MP NOS. 24, 25, 26/COCH/2010 FOR THE ASSESSMENT YEAR1999-00, 2000-01 AND 2004-05. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P. A. TO JUDGE S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 27936 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=Dated this, the 24[th]day of November, 2011. J U D G M E N T This writ petition is filed challenging Ext.P5 common orderof the Income-tax Appellate Tribunal, whereby three applicationsfor re-hearing of the appeals, which were disposed of ex parteagainst the petitioner were rejected. 2. I have heard both sides. I have gone through Ext.P5order. In the facts and circumstances of the case, I am of opinionthat the petitioner should be given another opportunity of beingheard in the matter. But, that can only be on terms. Accordingly, Ext.P5 is quashed. The Tribunal is directedto allow the applications and to re-hear the appeals on conditionthat the petitioner pays Rs.5000/- to the Department as costswithin one month.The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/