Rep By Its v. Income Tax Appellate Tribunal Rajaji Bhavan Besant Nagar Chennai 90

IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 1.4.2011 CORAM THE HON'BLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.7759,7760,7761 and 7762 of 2011 W.P.No.7759 of 2011: 1 M/S.KAVERI WINES [ PETITIONER ] in allthe Petitions REP BY ITS PARTNER 94D, VELUR MAIN ROAD PETTAPALAYAM POST PARAMATHI VELUR TALUK NAMAKKAL DISTRICT Vs 1 INCOME TAX APPELLATE TRIBUNAL RAJAJI BHAVAN BESANT NAGAR CHENNAI 90 2 THE INCOME TAX OFFICER WARD I (2) NAMAKKAL [ RESPONDENTS in all the Petitions Writ Petition filed under Article 226 of the Constitution ofIndia praying for a writ of Certiorarified Mandamus to call for theproceedings of the 1st respondent in ITA No.330/Mds/2010 and quashthe order dated 22.12.2010 passed therein and further direct the1st respondent to entertain and hear the appeal filed by thepetitioner herein for the assessment year 1999-2000 on merits. W.P.NO.7760/11: Writ Petition filed under Article 226 of theConstitution of India praying for a writ of Certiorarified Mandamusto call for the proceedings of the 1st respondent in ITA No.331/Mds/2010 and quash the order dt 22.12.2010 passed therein andfurther direct the 1st respondent to entertain and hear the appealfiled by the petitioner herein for the assessment year 2000-2001 onmerits. W.P.NO.7761/11: Writ Petition filed under Article 226 of theConstitution of India praying for a writ of Certiorarified Mandamusto call for the proceedings of the 1st respondent in ITA No.332/Mds/2010 and quash the order dt 22.12.2010 passed therein andfurther direct the 1st respondent to entertain and hear the appealfiled by the petitioner herein for the assessment year 2001-2002. W.P.NO.7762/11: Writ Petition filed under Article 226 of theConstitution of India praying for a writ of Certiorarified Mandamusto call for the proceedings of the 1st respondent in ITA No.333/Mds/2010 and quash the order dt 22.12.2010 passed therein andfurther direct the 1st respondent to entertain and hear the appealfiled by the petitioner herein for the assessment year 2002-2003. For petitioner : Mrs.Pushya Sitaraman Senior Advocate for M/s.J.Sree Vidya For respondents : Mr.J.Narayanasamy These writ petitions have been filed challenging theproceedings of the first respondent refusing to entertain and hearthe appeals filed by the petitioner, on merits, stating that theappeals had been filed, belatedly. 2. At this stage of the hearing of the writ petitions, thelearned senior counsel appearing for the petitioner had placedbefore this Court an acknowledgment from the Chartered accountantof the petitioner firm, dated 4.1.2007, to show that the delay infiling the appeals had been caused due to the inaction on the partof the Chartered Accountant. 3. In such circumstances, this Court is of the considered viewthat it would be appropriate to direct the petitioner to payRs.2,500/- (Rupees Two thousand and five hundred) to the Tamil NaduLegal Services Authority, in each of the writ petitions, within aperiod of two weeks from the date of receipt of a copy of thisorder. On the petitioner complying with the said conditions, thefirst respondent shall take on file the appeals filed by thepetitioner in respect of the assessment years 1999-2000, 2000-2001,2001-2002 and 2002-2003 and dispose of the same, on merits and inaccordance with law. These writ petitions are disposed of accordingly. No costs.Connected M.P.Nos.1,1,1 and 1 of 2011 and M.P.Nos.2,2,2 and 2 of2011 are closed. Sd/- Asst.Registrar. /true copy/ Sub Asst.Registrar.lanTo:1 INCOME TAX APPELLATE TRIBUNAL RAJAJI BHAVAN BESANT NAGAR CHENNAI 902 THE INCOME TAX OFFICER WARD I (2) NAMAKKAL1 cc to Mr.J. Sreevidhya, Advocate, Sr. 236811 cc to Mr.J. Narayanasamy, Advocate, Sr. 23594Writ Petition Nos.7759,7760,7761 and 7762of 2011MG (CO)kk 5/4