Ita/229/2002 Of The Commissioner Of Income Tax, Cochin v. Shri Viresh Kalyanji

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE T.R.RAMACHANDRAN NAIR THURSDAY, THE 31ST JANUARY 2008 / 11TH MAGHA 1929 ITA.No. 229 of 2002() --------------------- AGAINST THE ORDER DATED 25/02/2002 IN COCH IN ITA.855/1995 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT:- -------------------------------------- THE COMMISSIONER OF INCOME TAX, COCHIN. BY ADV. SRI.P.K.R.MENON(SR.),SR.COUNSEL FOR IT SRI.GEORGE K. GEORGE, SC FOR IT RESPONDENT: RESPONDENT:- ------------------------------------------- SHRI VIRESH KALYANJI, VIRESH & CO., KRISHNA BHAWAN, LALAN ROAD, KOCHI-2. BY THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 31/01/2008, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N. Ramachandran Nair &T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - - - - I.T.A.NO.229 of 2002 - - - - -- - - - - - - - - - - - - - - - - - - - - Dated this the 31st day of January, 2008. JUDGMENT C.N. Ramachandran Nair, J. This is a department appeal filed against concurrent orders of twoappellate authorities, in favour of the assessee. Notice could not be servedon the assessee, as the assessee is not traceable. It is seen from the order ofthe Tribunal that the Tribunal made all efforts to trace the assessee throughits own net work and through the department. Neither the department northe Tribunal could trace the assessee and the matter was decided ex-parte,though in favour of the assessee, after 12 postings. The Tribunal hasrecorded that even the department was not successful in tracing theassessee. If the assessee is not traceable, obviously tax, if any, payableconsequent upon the department getting favourable orders from this court,cannot be recovered. The appeal therefore serves only academic purposefor the department. We, therefore, do not think that we should waste ourtime on this appeal which is pending before this court for the last five years. We, therefore, dismiss the appeal leaving freedom to the department ITA 229/2002 -2- to move this court through review or otherwise, after tracing the assessee. (C.N. Ramachandran Nair, Judge.) (T.R. Ramachandran Nair, Judge.) kav/ ITA 229/2002 C.N. Ramachandran Nair & &T.R. Ramachandran Nair, JJ. - - - - - - - - - - - - - - - - - - - - - -I.T.A. No.229 of 2002- - - - - - - - - - - - - - - - - - - - - - JUDGMENT 31[st] January, 2008.