Ita/1558/2009 Of The Commissioner Of Income-Tax (Central) v. M/S.heera Construction Company Pvt.ltd

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE C.K.ABDUL REHIM FRIDAY, THE 28TH AUGUST 2009 / 6TH BHADRA 1931 ITA.No. 1558 of 2009() ---------------------- ITA.12/COCH/2004 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/RESPONDENT: ----------------------------------------- THE COMMISSIONER OF INCOME TAX, (CENTAL), COCHIN. BY ADV. SRI.P.K.R.MENON,SR.COUNSEL, GOI(TAXES) SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): --------------- M/S.HEERA CONSTRUCTION COMPANY PRIVATE LTD., 113, CITI CENTRE, PATTO PLAZA, PANAJI, GOA. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 28/08/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ON 28/08/2009, THE COURT ON THE SAME DAY DELIVERED THE -------------------------------------------- -------------------------------------------- Dated this the 28th day of August, 2009 JUDGMENT Ramachandran Nair, J. This is an appeal filed by the department challenging the order ofthe Tribunal whereby the Tribunal set aside the order of the CIT(Appeals), declining to entertain the appeal on account of non-paymentof admitted tax. Before the Tribunal the assessee produced proof forpayment of full amount of tax , though after rejection of the appeal bythe CIT (Appeals). In view of payment of admitted tax, the defect inthe original appeal got cured and therefore the Tribunal set aside theorder of the CIT (Appeals), and remanded the case for considering theappeal on merits. Even though standing counsel for the appellantsubmitted that the order of the Tribunal is not maintainable, we are ofthe view that the contention is only technical because even if weinterfere with the order of the Tribunal, assessee is still free to file freshappeal with delay condonation petition before CIT (Appeals) and weare sure that there is every likelihood of delay being condoned. In the circumstances, the department's filing this appeal is only a futileexercise . We therefore reject this appeal. (C.N.RAMACHANDRAN NAIR)Judge. (C. K. ABDUL REHIM) Judge. kk