Wp(C)/5681/2015 Of M/S. Rajeswari Hospital (Now Defunct) v. The Tax Recovery Officer, Income Tax Department

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR MONDAY, THE 23RD DAY OF FEBRUARY 2015/4TH PHALGUNA, 1936 WP(C).No. 5681 of 2015 (I) --------------------------- PETITIONER: ------------------- M/S. RAJESWARI HOSPITAL (NOW DEFUNCT) , TALAP KANNUR, REPRESENTED BY DR. V.P.DEVADAS (FORMER PARTNER) RESIDING AT ' BABY HOUSE', NEAR PODUVAL JUNCTION, SHORANUR, PALAKKAD DISTRICT. BY SRI.T.M.SREEDHARAN (SENIOR ADVOCATE) ADVS. SRI.V.P.NARAYANAN SMT.DIVYA RAVINDRAN RESPONDENT(S): ------------------------- 1. THE TAX RECOVERY OFFICER, INCOME TAX DEPARTMENT, O/O.INCOME TAX OFFICER, AAYAKAR BHAVAN, MANACHIRA, KOZHIKODE - 673 001. 2. THE INCOME TAX OFFICER, WARD 1, KANNUR - 670001. 3. THE ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, 1ST FLOOR, BLOCK C-I AND C-II,KENDRIYA BHAVAN, OPP. CSEZ, KAKKANAD, COCHIN - 672037. BY SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 23-02-2015, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: WP(C).No. 5681 of 2015 (I) ------------------------------------- APPENDIX PETITIONER(S)' EXHIBITS: ------------------------------------- P1:TRUE COPY OF THE ORDER DATED 31.03.2009 ISSUED BY THE 2ND RESPONDENT. 2ND RESPONDENT. P2:TRUE COPY OF THE ORDER DATED 18.03.2011 IN I.T.A.NO.11/CNR/CIT/CLT/09-10 ISSUED BY THE CIT(A). I.T.A.NO.11/CNR/CIT/CLT/09-10 ISSUED BY THE CIT(A). P3:TRUE COPY OF THE ORDER DATED 16.11.2012 IN I.T.A. NO.476/COCH/2011 ISSUED BY THE ITAT, COCHIN. I.T.A. NO.476/COCH/2011 ISSUED BY THE ITAT, COCHIN. P4:TRUE COPY OF THE ORDER DATED 05.02.2014 IN ITA. NO.90/KNR/CITCLT/2012-13 ISSUED BY THE CIT(A).ITA. NO.90/KNR/CITCLT/2012-13 ISSUED BY THE CIT(A). P5:TRUE COPY OF THE ORDER DATED 04.07.2014 IN ITA. NO.202/COCH/2014 ISSUED BY THE ITAT, COCHIN BENCH.ITA. NO.202/COCH/2014 ISSUED BY THE ITAT, COCHIN BENCH. P6:TRUE COPY OF THE ORDER DATED 22.08.2014 ISSUED BY THE 2ND RESPONDENT. 2ND RESPONDENT. P7:TRUE COPY OF THE APPLICATION FOR RESTORATION DATED 08.08.2014 FILED BY THE PETITIONER BEFORE ITAT, COCHIN BENCH.DATED 08.08.2014 FILED BY THE PETITIONER BEFORE ITAT, COCHIN BENCH. P8:TRUE COPY OF THE APPLICATION DATED 31.12.2014 SUBMITTED BY THE PETITIONER UNDER THE RIGHT TO INFORMATION ACT.THE PETITIONER UNDER THE RIGHT TO INFORMATION ACT. P9:TRUE COPY FO THE LETTER NO.TR.11/CNR/14-15 DATED 12.11.2014 ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. P10:TRUE COPY OF THE LETTER NO.T.R.11/KNR/2014-15 DATED 02.01.2015 ISSUED BY THE 1ST RESPONDENT.ISSUED BY THE 1ST RESPONDENT. P11:TRUE COPY OF THE CHALLAN RECEIPT FOR RS.1 LAKH DATED 21.11.2014.DATED 21.11.2014. P12:TRUE COPY OF THE CHALLAN RECEIPT DATED 20.12.2014 FOR RS.5,87,033/-RS.5,87,033/- RESPONDENT(S)' EXHIBITS: --------------------------------------- NIL /TRUE COPY/ P.S. TO JUDGE A.K.JAYASANKARAN NAMBIAR, J. ............................................................. W.P.(C).No.5681 of 2015 ............................................................. Dated this the 23[rd] day of February, 2015 J U D G M E N T Aggrieved by Ext.P5 order of the Appellate Tribunal which,according to the petitioner, was passed without hearing him, thepetitioner has preferred Ext.P7 restoration application which ispending before the 3[rd] respondent Tribunal. The limited prayer ofthe petitioner in the writ petition is for a direction to the 3[rd]respondent Tribunal to consider and pass orders on Ext.P7restoration application filed before him, and till such time to keepin abeyance further proceedings pursuant to Ext.P10 notice. 2. I have heard Sri.T.M.Sreedharan, the learned Seniorcounsel for the petitioner and Sri.Jose Joseph, the learned Standingcounsel for the respondents. Dated this the 23[rd] day of February, 2015 J U D G M E N T Aggrieved by Ext.P5 order of the Appellate Tribunal which,according to the petitioner, was passed without hearing him, thepetitioner has preferred Ext.P7 restoration application which ispending before the 3[rd] respondent Tribunal. The limited prayer ofthe petitioner in the writ petition is for a direction to the 3[rd]respondent Tribunal to consider and pass orders on Ext.P7restoration application filed before him, and till such time to keepin abeyance further proceedings pursuant to Ext.P10 notice. 2. I have heard Sri.T.M.Sreedharan, the learned Seniorcounsel for the petitioner and Sri.Jose Joseph, the learned Standingcounsel for the respondents. 3. On a consideration of the facts and circumstances of thecase as also the submissions made across the bar, I dispose thewrit petition with a direction to the 3[rd] respondent Tribunal toconsider and pass orders on Ext.P7 restoration application within aperiod of two months from the date of receipt of a copy of thisjudgment, after hearing the petitioner. It is made clear thatcoercive steps pursuant to Exts.P9 and P10 notices shall be kept in W.P.(C).No.5681 of 2015 abeyance till such time as the 3[rd] respondent passes orders asdirected and communicates the same to the petitioner. A.K.JAYASANKARAN NAMBIARJUDGE mns