Ita/671/2009 Of The Commissioner Of Income Tax v. Shri N.l.antony

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE K.VINOD CHANDRAN & THE HONOURABLE MR. JUSTICE ASHOK MENON MONDAY ,THE 29TH DAY OF OCTOBER 2018 / 7TH KARTHIKA, 1940 ITA.No. 671 of 2009 AGAINST THE ORDER/JUDGMENT IN ITA 933/2004 ofI.T.A.TRIBUNAL,COCHIN BENCH DATED 20-04-2005 APPELLANT/S: THE COMMISSIONER OF INCOME TAXTRICHUR. BY SRI PKR MENON SR.COUNSEL FOR GOI TAXESSRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT/S: N.L.ANTONY M/S.N.A.LONAPPAN & SONS, HIGH ROAD, TRICHUR. OTHER PRESENT: THIS INCOME TAX APPEAL HAVING BEEN FINALLY HEARD ON 29.10.2018,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: JUDGMENT/ORDER C.M.No.1/2018, I.A.Nos.2 & 3 of 2018 and Vinod Chandran, J. This is an application for impleading the legal heirsof the deceased respondent and also to set aside theabatement and to condone the delay in filing theapplication for impleadment. The delay occurred is 3210days. The learned Standing Counsel for the Revenuesubmits that on merits the issue is covered in favour ofthe Revenue. 2.We notice that in the order passed at AnnexureA, the demand raised is only Rs.74,266/-. The appeal wasfiled in the year 2009 and had been pending here allthese years. The sole respondent is also said to haveexpired on 13.07.2009. There is absolutely no bonafidesin the statement made in the Affidavit that theDepartment came to know of the death of the assessee onlyon 11.09.2018. The litigation is pending from 2009 andwhen notice was not served, the Department ought to have been more vigilant to see that the deceased respondent'slegal heirs were impleaded. At this stage, after morethan nine years, it is not proper that the Department beleft to take out notice against the legal heirs and seekrecovery of the amounts demanded with interest. We alsonotice that the demand raised is negligible and as perthe litigation policy, no appeal will lie to the HighCourt as of now. We hence dismiss all the Applicationsfiled and as a consquence, we dismiss the I.T.A. also. Sd/- K.VINOD CHANDRAN JUDGE dkr Sd/- ASHOK MENONJUDGE APPENDIX APPELLANT(S)' ANNEXURES: