Op (Tax)/52/2016 Of M/S Hotel White City v. Agricultural Income Tax & Sales Tax Appellate Tribunal

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR.JUSTICE THOTTATHIL B.RADHAKRISHNAN &THE HONOURABLE MRS. JUSTICE ANU SIVARAMAN WEDNESDAY, THE 28TH DAY OF SEPTEMBER 2016/6TH ASWINA, 1938 OP (TAX).No. 52 of 2016 (Q) -------------------------- PETITIONER:---------- M/S HOTEL WHITE CITY THEKKENALUVAZHY, NORTH PARAVUR REPRESENTED BY P.B. ABHILASH, MG. PARTNER. BY ADVS.SRI.S.SUDHEER (K/417/1984) SRI.P.S.SOMAN SMT.T.RADHAMANY RESPONDENTS:-------------- 1. AGRICULTURAL INCOME TAX & SALES TAX APPELLATE TRIBUNAL ADDITIONAL BENCH, ERNAKULAM, PIN- 682011. 2. THE COMMERCIAL TAX OFFICER, NORTH PARAVUR, ERNAKULAM PIN- 683513. BY SENIOR GOVERNMENT PLEADER SRI.MOHAMMED RAFIQ THIS OP TAX HAVING COME UP FOR ADMISSION ON 28-09-2016,THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ---------------------------- APPENDIX PETITIONER(S)' EXHIBITS -----------------------EXT. P1 TRUE COPY OF THE PENALTY ORDER PASSED BY THE 2ND RESPONDENT DATED 25.07.2014. EXT. P2 TRUE COPY OF THE APPEAL MEMORANDUM FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 31.03.2016.EXT. P3 TRUE COPY OF THE PETITION FOR CONDONATION OF DELAY FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT DATED 31.03.2016.EXT. P4 TRUE COPY OF THE 2ND APPELLATE ORDER PASSED BY THE 1ST RESPONDENT TO THE PETITIONER DATED 09.06.2016. RESPONDENTS' EXHIBITS --------------------- NIL /True Copy/ P.A. to Judge THOTTATHIL B.RADHAKRISHNAN &ANU SIVARAMAN, JJ. = = = = = = = = = = = = = = = = = = = = = = = O.P.(Tax).No.52 of 2016 = = = = = = = = = = = = = = = = = = = = = = =Dated this the 28[th] day of September, 2016 JUDGMENT Thottathil B.Radhakrishnan, J. 1. Heard. 2. This original petition is filed invoking Article 227 of theConstitution of India. It is filed challenging the decision of theKerala Agricultural Income Tax and Sales Tax Appellate Tribunaldismissing an appeal filed by the assessee as a consequence ofdismissal of the application seeking condonation of delay of 77days. 3. The assessee's appeal before the Tribunal was one arising frompenalty proceedings. We have seen the ground raised as causefor condonation of delay. The petitioner has pleaded before theTribunal that collapse of business is the reason for the delay. Wetake it as a plausible explanation and therefore sufficient causefor the purpose of condonation of delay, however, on terms andwithout creating a precedent in that regard. 4. In the result, Ext.P4 order is set aside on condition that thepetitioner pays the State through the Assessing Officerconcerned an amount of Rs.5,000/- (Rupees five thousand only)as costs within a period of three weeks. If such costs are paid,the impugned order will stand set aside and the applicationseeking condonation of delay in instituting T.A.No.21 of 2016before the Kerala Agricultural Income Tax and Sales TaxAppellate Tribunal, Additional Bench, Ernakulam, that is to say,INT.P.No.36 of 2016 will stand allowed. Consequently, T.A.No.21of 2016 would then be taken up and decided by the Tribunal, inaccordance with law. The parties are directed to markappearance before the Tribunal on 18.10.2016. Proof of paymentof costs shall also be furnished before the Tribunal. The Tribunalis directed to conclude the proceedings within a period of threemonths from the date of receipt of a copy of this judgment. This original petition is ordered accordingly. sd/- Thottathil B.Radhakrishnan, Judge sd/-Anu Sivaraman, Judge