Ita/208/2019 Of T.r.sadananda Bhat v. The Deputy 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 FRIDAY, THE 05TH DAY OF MARCH 2021 / 14TH PHALGUNA, 1942 ITA.No.206 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 413/2011 OFI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT: T.R.SADANANDA BHAT,AGED 65 YEARSPROPRIETOR, UNITED CARGO CARRIERS, FLAT NO.107, PANAMPILLY APARTMENTS, KOCHI-682 036,PAN - RESPONDENT: BY ADVS.MATHEWS K.UTHUPPACHANSHRI.TERRY V.JAMESSRI.SHARAN SHAHIER THE DEPUTY COMMISSIONER OF INCOME TAXCENTRAL 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 ON05.03.2021, ALONG WITH ITA.208/2019, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: 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 OFI.T.A.TRIBUNAL,COCHIN BENCH APPELLANT/Appellant: T.R.SADANANDA BHAT,AGED 65 YEARSPROPRIETOR, UNITED CARGO CARRIERS, FLAT NO.107, PANAMPILLY APARTMENTS, KOCHI-682036, PAN.ADMPB 6774F BY ADVS.SRI.MATHEWS K.UTHUPPACHANSHRI.TERRY V.JAMESSRI.SHARAN SHAHIER RESPONDENT/Respondent: THE DEPUTY COMMISSIONER OF INCOME TAXCENTRAL 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 ON05.03.2021, ALONG WITH ITA.206/2019, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: JUDGMENT [ ITA.206/2019, ITA.208/2019 ]Dated this the 5th day of March 2021S.V.Bhatti, J. Assessee is the appellant. The instant Tax Appeals are filedaggrieved by the order dated 18.7.2013 in ITA Nos.413 &414/Coch/2011 for the assessment years 2005-06 & 2007-08. Theappeals were filed with a delay of 2029 days. On 2.3.2020, thedelay was condoned subject to the appellant paying cost of`10,000/- in each appeal to the Department within three weeksfrom 2.3.2020. The appeals were listed for admission on 28.1.2021and 22.2.2021. The appellant is unable to place before the Courtproof of payment of costs to the Department as directed by thisCourt on 2.3.2020. We are of the view that the appellant is not serious inworking out the remedy in spite of this Court showing indulgence and condoning the abnormal delay of 2029 days. Hence Appeals fail. Dismissed. No order as to costs. Sd/-S.V.BHATTIJUDGE css/ Sd/- BECHU KURIAN THOMASJUDGE APPENDIX OF ITA 206/2019 PETITIONER'S EXHIBITS: ANNEXURE-ATRUE COPY OF ASSESSMENT ORDER DATED31.12.2009 OF THE DY COMMISSIONER OF INCOMETAX CENTRAL CIRCLE-2,ERNAKULAM ANNEXURE-BTRUE COPY OF ORDER DATED 31.1.2011 OF THECOMMISSIONER OF INCOME TAX (APPEALS)-III,KOCHI APPENDIX OF ITA 208/2019 PETITIONER'S EXHIBITS: ANNEXURE ATRUE COPY OF ASSESSMENT ORDER DATED 31.12.2009 OF THE DY.COMMISSIONER OF INCOMETAX, CENTRAL CIRCLE-2, ERNAKULAM, ANNEXURE BTRUE COPY OF ORDER DATED 31.1.2011 OF THE COMMISSIONER OF INCOME TAX (APPEALS) III, KOCHI. ANNEXURE CTRUE 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.