Joseph Mattam vs The Commissioner Of Income Tax
2021 Latest Caselaw 5795 Ker

                   IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                    PRESENT

                     THE HONOURABLE MR.JUSTICE S.V.BHATTI

                                        &

                THE HONOURABLE MR. JUSTICE BECHU KURIAN THOMAS

         WEDNESDAY, THE 17TH DAY OF FEBRUARY 2021 / 28TH MAGHA,1942

                               ITA.No.137 OF 2019

        AGAINST THE ORDER/JUDGMENT IN ITA 508/2014 DATED 16-10-2015 OF
                        I.T.A.TRIBUNAL,COCHIN BENCH


APPELLANT/S:

                JOSEPH MATTAM
                AGED 54 YEARS
                MATTATHIL GRANITE METALS,KODASSERY,
                CHETTIKULAM,THRISSUR-680725.

                BY ADVS.
                SRI.MOHAN PULIKKAL
                SRI.NARAYANAN P POTTY

RESPONDENT/S:

                THE COMMISSIONER OF INCOME TAX
                THRISSUR-680001.

                R1 BY SRI.JOSE JOSEPH, SC, FOR INCOME TAX
                R1 BY SRI.P.K.R.MENON,SENIOR COUNSEL, GOI(TAXES)

     THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 17.02.2021, THE
COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 I.T.A. No.137/2019
                                    -2-




                            JUDGMENT

Dated this the 17th day of February 2021

S.V. Bhatti, J.

Assessee is the appellant. The instant appeal was filed

with a delay of 1138 days and the assessee in C.M. Application

No.2/2019 prayed for condoning the said delay. On 11.11.2019,

this Court condoned the delay subject to condition that the

assessee/appellant deposits Rs.25,000/- with the Department

and pays a further sum of Rs.25,000/- to the Kerala State Legal

Services Authority.

2. The appeal is taken up for admission. Advocate

Mohan Pulickkal informs the Court that the conditions imposed

by the Court are not complied with. I.T.A. No.137/2019

We are of the view that, consequently, the delay is not

condoned and the appeal fails. For the reasons indicated above,

the I.T.A. is dismissed.

Sd/-

S.V.BHATTI

JUDGE

Sd/-

BECHU KURIAN THOMAS

JUDGE

jjj I.T.A. No.137/2019

APPENDIX PETITIONER'S/S EXHIBITS:

ANNEXURE A TRUE COPY OF THE ASSESSMENT ORDER DATED 26.03.2013

ANNEXURE TRUE COPY OF THE ORDER DATED 18.09.2014 OF THE COMMISSIONER OF INCOME TAX(APPEALS)-V,KOCHI IN ITA NO.20/TCR/CIT(A)-V/2013-14.

ANNEXURE C CERTIFIED COPY OF THE ORDER DATED 16.10.2015 OF THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH IN ITA NO.508/COCH/2014.

ANNEXURE D TRUE COPY OF THE SALE DEED NO.4226.2009 DATED 30.12.2009.

ANNEXURE E TRUE COPY OF THE SUB STATEMENT OF ACCOUNTS ISSUED BY SOUTH INDIAN BANK FOR THE PERIOD 01.04.2009 TO 31.03.2010.

ANNEXURE F TRUE COPY OF THE OVERDRAFT STATEMENT OF ACCOUNTS ISSUED BY SOUTH INDIAN BANK FOR THE PERIOD 01.04.2009 TO 31.03.2010

ANNEXURE G TRUE COPY OF THE SB STATEMENT OF ACCOUNTS OF BINDU JOSEPH FOR THE PERIOD 01.04.2009 TO 31.03.2010.

ANNEXURE H MEDICAL CERTIFICATE DATED 04.04.2019.