Wa/1866/2009 Of P.sudhakaran v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE V.K.MOHANAN WEDNESDAY, THE 7TH OCTOBER 2009 / 15TH ASWINA 1931 WA.No. 1866 of 2009() --------------------- AGAINST THE JUDGEMENT/ORDER IN OP.27470/2001 Dated 02/06/2009 .................... APPELLANT(S): PETITIONER ------------------------ P.SUDHAKARAN, PROPRIETOR, M/S.SUDHAKARA HARDWARES, VARKALA. BY ADV. SRI.KMV.PANDALAI SMTS.HEMALATHA RESPONDENT(S): RESPONDENTS -------------------------- 1. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE II, DIVISION-I, THIRUVANANTHAPURAM. 2. THE COMMISSIONER OF INCOME TAX, AAYAKAR BHAVAN, KAWDIAR, THIRUVANANTHAPURAM. ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX FOR RES THIS WRIT APPEAL HAVING BEEN FINALLY HEARD ON 07/10/2009, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: -------------------------------------------- -------------------------------------------- Dated this the 7th day of October, 2009 JUDGMENT Ramachandran Nair, J. Heard counsel for the appellant and standing counsel for therespondent. The appellant delayed payment of income tax leading tolevy of interest under Section 220(2) of the I.T. Act. A waiverapplication filed under Section 220(2A) was rejected against whichWrit Petition was filed. The learned single Judge found that the firstcondition for waiver is not satisfied and unless the conditions arecumulatively satisfied, appellant is not entitled for waiver. Factsdisclose that for the very same year, interest levied under Section 139(8) and Section 217 was waived upto 50%. Even though appellant'scounsel contended that authorities have not considered the existence ofgrounds for waiver, we find that facts found are completely against theappellant. Consequently, we find no ground to interfere with thejudgment of the learned single Judge. Writ Appeal is therefore dismissed. (C.N.RAMACHANDRAN NAIR)Judge. (V.K. MOHANAN) Judge.