Ita/137/2019 Of Joseph Mattam v. The Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942 ITA.No.137 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 508/2014 DATED 16-10-2015 OFI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/S: JOSEPH MATTAMAGED 54 YEARSMATTATHIL GRANITE METALS,KODASSERY, CHETTIKULAM,THRISSUR-680725. BY ADVS.SRI.MOHAN PULIKKALSRI.NARAYANAN P POTTY RESPONDENT/S: THE COMMISSIONER OF INCOME TAXTHRISSUR-680001. R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAXR1 BY SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES) THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 17.02.2021, THECOURT ON THE SAME DAY DELIVERED THE FOLLOWING: J U D G M E N T Dated this the 17th day of February 2021 S.V. Bhatti, J. Assessee is the appellant. The instant appeal was filedwith a delay of 1138 days and the assessee in C.M. ApplicationNo.2/2019 prayed for condoning the said delay. On 11.11.2019,this Court condoned the delay subject to condition that theassessee/appellant deposits Rs.25,000/- with the Departmentand pays a further sum of Rs.25,000/- to the Kerala State LegalServices Authority. 2.The appeal is taken up for admission. Advocate Mohan Pulickkal informs the Court that the conditions imposedby the Court are not complied with. I.T.A. No.137/2019 We are of the view that, consequently, the delay is notcondoned and the appeal fails. For the reasons indicated above,the I.T.A. is dismissed. Sd/-S.V.BHATTIJUDGE Sd/- BECHU KURIAN THOMASJUDGE jjj I.T.A. No.137/2019 APPENDIX PETITIONER'S/S EXHIBITS: ANNEXURE ATRUE COPY OF THE ASSESSMENT ORDER DATED 26.03.2013 ANNEXURETRUE COPY OF THE ORDER DATED 18.09.2014 OF THE COMMISSIONER OF INCOME TAX(APPEALS)-V,KOCHI IN ITA NO.20/TCR/CIT(A)-V/2013-14.COMMISSIONER OF INCOME TAX(APPEALS)-V,KOCHI IN ITA NO.20/TCR/CIT(A)-V/2013-14. ANNEXURE CCERTIFIED COPY OF THE ORDER DATED 16.10.2015 OF THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCHIN ITA NO.508/COCH/2014.THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCHIN ITA NO.508/COCH/2014. ANNEXURE DTRUE COPY OF THE SALE DEED NO.4226.2009 DATED 30.12.2009.30.12.2009. ANNEXURE ETRUE COPY OF THE SUB STATEMENT OF ACCOUNTS ISSUED BY SOUTH INDIAN BANK FOR THE PERIOD 01.04.2009 TO 31.03.2010.ISSUED BY SOUTH INDIAN BANK FOR THE PERIOD 01.04.2009 TO 31.03.2010. ANNEXURE FTRUE COPY OF THE OVERDRAFT STATEMENT OF ACCOUNTS ISSUED BY SOUTH INDIAN BANK FOR THE PERIOD 01.04.2009 TO 31.03.2010ACCOUNTS ISSUED BY SOUTH INDIAN BANK FOR THE PERIOD 01.04.2009 TO 31.03.2010 ANNEXURE GTRUE COPY OF THE SB STATEMENT OF ACCOUNTS OF BINDU JOSEPH FOR THE PERIOD 01.04.2009 TO 31.03.2010.BINDU JOSEPH FOR THE PERIOD 01.04.2009 TO 31.03.2010. ANNEXURE HMEDICAL CERTIFICATE DATED 04.04.2019.