Jacob Joseph Taliat vs The Assistant Commissioner Of ...
2021 Latest Caselaw 8937 Ker

                IN THE HIGH COURT OF KERALA AT ERNAKULAM

                                PRESENT

                  THE HONOURABLE MR. JUSTICE A.M.BADAR

   WEDNESDAY, THE 17TH DAY OF MARCH 2021 / 26TH PHALGUNA, 1942

                        WP(C).No.6867 OF 2021(G)


PETITIONER/S:

                JACOB JOSEPH TALIAT
                S/O. GEORGE TALIAT, RESIDING AT 10 A,
                SKYLINE HOMESTEAD, CHAKOLA COLONY,
                PERUMANOOR, KOCHI-682 036, PAN-AATPT1788P.

                BY ADVS.
                SRI.JOSEPH KODIANTHARA (SR.)
                SRI.V.ABRAHAM MARKOS
                SRI.ABRAHAM JOSEPH MARKOS
                SRI.ISAAC THOMAS
                SRI.P.G.CHANDAPILLAI ABRAHAM
                SHRI.ALEXANDER JOSEPH MARKOS
                SHRI.SHARAD JOSEPH KODANTHARA

RESPONDENT/S:

      1         THE ASSISTANT COMMISSIONER OF INCOME TAX
                CIRCLE 3(1), CENTRAL REVENUE BUILDING,
                I.S. PRESS ROAD, KOCHI-682 018

      2         THE COMMISSIONER OF INCOME TAX,
                CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
                KOCHI-682 018

      3         THE COMMISSIONER OF INCOME TAX (APPEALS-IV),
                AREECKAL MANSION, PANAMPILLY NAGAR, KOCHI-682 036

      4         THE PRINCIPAL COMMISSIONER OF INCOME TAX,
                CENTRAL REVENUE BUILDING, I.S. PRESS ROAD,
                 KOCHI-682 018



                 SRI. CHRISTOPHER ABRAHAM- STANDING COUNSEL

     THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON
17.03.2021, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
 WP(C).No.6867 OF 2021              2



                             JUDGMENT

Dated this the 17th day of March 2021

The petitioner in this writ petition is praying for directing the

3rd respondent or any other officer currently seized of Exhibits P5

and P6 applications for condonation of delay to forthwith take up

and pass orders on the same.

2. Heard both sides.

3. Learned counsel appearing for the petitioner submits

that the petitioner had preferred appeal (Exts.P3 and P4) along

with applications for condonation of delay (Exts.P5 and P6),

seeking condonation of delay of four days and thirteen days

respectively. Despite filing of the appeal in the year 2012, the

applications for condonation of delay in preferring appeals are yet

to be decided. Learned counsel appearing for the petitioner drew

my attention to the communication at Ext.P7 and submitted that

the petitioner had applied for amnesty scheme Vivad se Vishwas,

2020 and for seeking benefit of that scheme, orders on

applications for condonation of delay are necessary. For that

purpose, the communication at Ext.P7 is issued by the Income

Tax Officer (Tech) which is at Ext.P7.

4. Learned Standing counsel appearing for the

respondents opposed the petition and submitted that the

petitioner may pursue his applications for condonation of delay

and those can be decided in time bound manner.

5. In this view of the matter, the writ petition is disposed

of with the following directions:-

The petitioner is directed to appear before the 3 rd

respondent, Appellate Authority at 11.30 am on 22.03.2021. The

3rd respondent is directed to consider and hear the applications

for condonation of delay (Exts.P5 and P6) and then to decide

those applications on or before 26.03.2021 and communicate the

orders on those applications for condonation of delay to the

petitioner forthwith. Petitioner to communicate copy of this

judgment to the 3rd respondent for necessary action. Parties to

act on the authenticated copy of this judgment.

The petition is accordingly disposed of.

Sd/-

                                                   A.M.BADAR
ajt                                                  JUDGE





                            APPENDIX
PETITIONER'S/S EXHIBITS:

EXHIBIT P1              TRUE COPY OF THE JUDGEMENT DATED 16.11.2010

OF THIS HON'BLE COURT IN ITA NOS. 1037 AND 1197 OF 2009

EXHIBIT P2 TRUE COPY OF THE ORDER DATED 28.12.2011 OF THE 1ST RESPONDENT.

EXHIBIT P3 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER FOR ASSESSMENT YEAR 1992-93.

EXHIBIT P4 TRUE COPY OF THE APPEAL FILED BY THE PETITIONER FOR ASSESSMENT YEAR 1995-96.

EXHIBIT P5 TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY FILED BY THE PETITIONER FOR ASSESSMENT YEAR 1992-93 DATED 13.02.2012

EXHIBIT P6 TRUE COPY OF THE APPLICATION FOR CONDONATION OF DELAY FILED BY THE PETITIONER FOR ASSESSMENT YEAR 1995-96 DATED 22.02.2012.

EXHIBIT P7 TRUE COPY OF THE COMMUNICATION DATED 22.02.2021 RECEIVED BY THE PETITIONER FROM THE OFFICE OF THE 4TH RESPONDENT.

EXHIBIT P8 TRUE COPY OF THE LETTER DATED 25.02.2021 SENT BY THE PETITIONER TO THE 4TH RESPONDENT.

EXHIBIT P9 TRUE COPY OF THE SYSTEM GENERATED EMAIL DATED 10.03.2021 RECEIVED BY THE PETITIONER.