Wp(C)/20030/2019 Of Punjab National Bank v. The Income Tax Appellate Tribunal

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR. JUSTICE A.MUHAMED MUSTAQUE TUESDAY, THE 23RD DAY OF JULY 2019 / 1ST SRAVANA, 1941 WP(C).No.20030 of 2019 PETITIONER: PUNJAB NATIONAL BANKPARAMEKKAVU DEVASWOM BUILDING, PALACE ROAD, THRISSUR-680020, REPRESENTED BY ITS ASST. GENERAL MANAGER. BY ADV. SRI.C.AJITH KUMAR OTHER PRESENT: SC SRI CHRISTOPHER ABRAHAM THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23.07.2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No.20030 of 2019 -2- JUDGMENT This writ petition is filed by the PunjabNational Bank, an assessee, under the Income TaxAct, 1961, challenging an order rejecting thereapplication to recall an ex-parte order of theTribunal in I.T.A No.598 dated 13/11/2018.2.The above I.T.A was dismissed due to thenon prosecution. Thereafter, an application wasfiled to recall the ex-parte order. This wasdismissed as there was no representation on thepart of the petitioner. Taking note of the facts and circumstances, Iam of the view that one more opportunity should begiven to the petitioner. Accordingly, the impugnedorders are set aside and I.T.A appeal is restored.The petitioner shall appear before the Tribunal on12/08/2019 The writ petition is disposed of accordingly. SD/- A.MUHAMED MUSTAQUE JUDGE WP(C).No.20030 of 2019 -3- APPENDIX PETITIONER'S/S EXHIBITS: EXHIBIT P1 TRUE COPY OF THE ORDER DATED 29.3.2016 PASSED BY THE 3RD RESPONDENT UNDER SECTION 201(1)/201(1A) OF THE INCOME TAX ACT, 1961. EXHIBIT P2TRUE COPY OF THE ORDER DATED 30.11.2016PASSED BY THE 3RD RESPONDENT UNDER SECTION 154 OF THE INCOME TAX ACT, 1961.PASSED BY THE 3RD RESPONDENT UNDER SECTION 154 OF THE INCOME TAX ACT, 1961. EXHIBIT P3TRUE COPY OF THE APPELLATE ORDER DATED 11.9.2017 PASSED BY THE 2ND RESPONDENT.11.9.2017 PASSED BY THE 2ND RESPONDENT. EXHIBIT P4TRUE COPY OF THE APPEAL DATED 9.11.2017FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.FILED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P5TRUE COPY OF THE APPEAL DATED 1.11.2017FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2 ORDER.FILED BY THE PETITIONER BEFORE THE 2ND RESPONDENT AGAINST EXT.P2 ORDER. EXHIBIT P6TRUE COPY OF THE AFFIDAVIT FILED BY THEPETITIONER BEFORE THE 2ND RESPONDENT FOR CONDONATION OF DELAY IN FILING EXT.P5 APPEAL.PETITIONER BEFORE THE 2ND RESPONDENT FOR CONDONATION OF DELAY IN FILING EXT.P5 APPEAL. EXHIBIT P7 TRUE COPY OF THE NOTICE DATED 9.5.2018 ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FIXING THE DATE OF HEARING OF EXT.P2.ISSUED BY THE 1ST RESPONDENT TO THE PETITIONER FIXING THE DATE OF HEARING OF EXT.P2. EXHIBIT P8TRUE COPY OF THE LETTER DATED 18.7.2018SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT.SUBMITTED BY THE PETITIONER BEFORE THE 2ND RESPONDENT. EXHIBIT P9TRUE COPY OF THE LETTER DATED 11.9.2018 SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT.SUBMITTED BY THE PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P10TRUE COPY OF THE ORDER DATED 13.11.2018PASSED BY 1ST RESPONDENT IN EXT.P4.PASSED BY 1ST RESPONDENT IN EXT.P4. WP(C).No.20030 of 2019 -4- EXHIBIT P11 TRUE COPY OF THE MISCELLANEOUS APPLICATION M.P.21/2019 DATED 31.12.2018 SUBMITTED BY PETITIONER BEFORE THE 1ST RESPONDENT. EXHIBIT P12 TRUE COPY OF THE NOTICE DATED 25.3.2019ISSUED BY 1ST RESPONDENT TO THE PETITIONER FIXING THE DATE OF HEARING OF EXT.P11 ON 5.4.2019. EXHIBIT P13 TRUE COPY OF THE LETTER DATED 29.3.2019SUBMITTED BY PETITIONER BEFORE THE 1ST RESPONDENT AND DULY RECEIVED BY THEM ON2.4.2019. EXHIBIT P14 TRUE COPY OF THE ORDER DATED 10.5.2019 PASSED BY THE 1ST RESPONDENT IN M.P.21/2019 IN I.T.A.NO.598/COCH/2017.