M.subbiah (Late) v. Commissioner Of Income Tax (Appeals)-14Room

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 27.01.2016 CORAM: THE HONOURABLE MR.JUSTICE R.MAHADEVANWP.Nos.2189 to 2196 of 2016WMP.Nos.1876 to 1889 of 2016 M.Subbiah (Late) represented by his Legal Heir TirupurasundariChennai-78Petitionerin all WPs Vs 1.Commissioner of Income Tax (Appeals)-14Room No.217, 2[nd] Floor,Main Building121, MG Road, Nungambakkam, Chennai-34 2.Income Tax Officer, Ward V(3), 121, MG Road, Nungambakkam, Chennai-34 WPs Respondent in all Prayer:- These Writ Petitions are filed to issue a Writ ofCertiorarified Mandamus to call for the records of the 1stRespondent in proceedings ITA Nos.18/CIT(A)-14/2014-2015,15/CIT(A)-14/2014-2015, 16/CIT(A)-14/2014-2015, 17/CIT(A)-14/2014-2015, 19/CIT(A)-14/2014-2015, 20/CIT(A)-14/2014-2015,21/CIT(A)-14/2014-2015 and 23/CIT(A)-14/2014-2015, dated23.09.2015 and to quash the same and to direct the 1stRespondent to entertain the appeals filed by the Petitionerfor the assessment years 2000-2001, 2002-2003, 2003-2004,2001-2002, 2003-2004, 2002-2003, 2002-2003 and 2001-2002,respectively, on merits. The Petitioner, in all these Writ Petitions, seeks toquash the impugned order, dated 23.09.2015 of the 1stRespondent, dismissing the appeals filed against theassessment orders dated 29.06.2012 and 28.12.2011, made forthe assessment years 2000-2001 to 2003-2004 and to directthe 1st Respondent to dispose of the appeals, by condoning thedelay, on merits. https://hcservices.ecourts.gov.in/hcservices/ 2. The facts in a nutshell of the case in all these WritPetitionsarethatthewidow,representingthePetitioner/deceased assessee, was brought on record as thelegal heir by the Respondent Department in the Income Taxproceedings and she also participated in the Income Taxproceedings through her authorised representative. Appealshave been filed with a delay of 627 and 811 days, challengingthe assessment orders dated 29.06.2012 and 28.12.2011, passedunder Sections 271(1)(C) and 254 of the Income Tax Act, 1961for the assessment years 2000-2001 to 2003-2004. Theauthorised representative attended the hearings and argued inthe appeals and filed written submissions. By the impugnedorders dated 23.09.2015, the appeals have been dismissed onthe ground of delay of 627 and 811 days in filing the appealsand for want of satisfactory explanation for such a delay,confirming the assessment orders for the assessment years2000-2001 to 2003-2004. Hence, these Writ Petitions have beenfiled. 3. The learned Counsel for the Petitioner contended thatthe widow of deceased assessee is not the assessee, however,she participated in the Income Tax proceedings through herauthorised representative and that the reason for delay infiling the appeals was that there were several litigationswith regard to legal heirs of the deceased assessee pendingand she has been litigating the same and the saidcircumstances cast a shadow as to her status of being the onlywife of the deceased assessee and caused such a delay, whichhad occurred only due to the negligence attitude of the thenauthorised representative. Further, the learned Counsel forthe Petitioner contended that a litigant should not sufferfor laches on the part of his Counsel and that condonation ofdelay in filing the appeals would not cause any prejudice tothe Respondent Department, inasmuch as the Petitioner is boundto pay interest for the whole period including the period ofdelay, if she is unsuccessful in the appeals and therefore,prayed for allowing of these Writ Petitions. 4. The learned Senior Standing Counsel for theRespondents submitted that it is a settled principle of lawthat the provisions relating to specified period of limitationmust be applied with their rigour and effective consequencesand that the delay can be condoned only for sufficient andgood reasons supported by cogent and proper evidence and thatin the absence of such satisfactory explanation for such aninordinate delay, the 1st Respondent was right in dismissingthe appeals on the ground of delay and for want ofsatisfactory explanation for such an inordinate delay andprayed for dismissal of these Writ Petitions. 5. This Court heard and considered the submissions madehttps://hcservices.ecourts.gov.in/hcservices/ by the learned Counsel on either side and also perused thematerials placed on record. 6. Admittedly, the petitioner is not the originalassessee and she has been brought on record as the legal heirof the deceased assessee. The reason for such delay has beenexplained to the effect that there has been litigations so asto prove her legal heirship and also due to the negligenceattributed towards the then authorised representative as well. 7. No doubt, the delay in each case should be examinedindividually and no common theory can be put against anyone.The main ground on which the impugned order has been passed bythe authority concerned is the delay in filing the appeals. 8. However, this Court cannot brush aside the diligentattitude on the part of the petitioner in participating theIncome Tax proceedings through her authorised representative,in the manner known to law. It only denotes the interest ofthe petitioner in getting along with the appeals. Therefore,this Court is of the considered opinion that the petitionermust be given one more opportunity, however, putting her onterms. 9. Accordingly, the petitioner is directed to pay a sumof Rs.1,000/- (Rupees One Thousand only) to the Tamil NaduLegal Services Authority, in each of the writ petitions,within a period of two weeks from the date of receipt of acopy of this order. On compliance, the first respondent shalltake on file the appeals filed by the petitioner in respect ofthe assessment years 2000-2001 to 2003-2004 and dispose of thesame, on merits and in accordance with law. 10. In the result, all the writ petitions are disposedof, as above. No costs. Consequently, the connected WMPs areclosed. Sd/- Assistant Registrar(CS II) //True Copy// Sub Assistant Registrar Srcm To: 1.The Commissioner of Income Tax (Appeals)-14Room No.217, 2[nd] Floor,Main Building121, MG Road, Nungambakkam, Chennai-34Room No.217, 2[nd] Floor,Main Building121, MG Road, Nungambakkam, Chennai-34 2.The Income Tax Officer, Ward V(3), 121, MG Road, Nungambakkam, Chennai-34121, MG Road, Nungambakkam, Chennai-34 + 1 cc to M/s. T Pramodkumar Chopda, Advocate Sr.11849 +1cc to Mr.P.V.Sudhakar, Advocate, S.R.No.5373 (13.06.2016) WP.Nos.2189 to 2196 of 2016 MP(CO)Eu 09.03.16