DR.GEORGE VARGHESE vs. THE INCOME TAX APPELLATE TRIBUNAL

PDF · subscribers
WP(C)/3899/2007HC KeralaKLHC01042569200719 January 2016Author: HONOURABLE DR. JUSTICE A.K.JAYASANKARAN NAMBIAR4 pages
AI SummaryDismissed

What did the High Court hold?

The High Court dismissed the writ petition for default. This decision was based on the absence of the petitioner and their counsel when the case was listed for final hearing. No findings were made on the merits of the case or the orders passed by the ITAT. The operative direction was to dismiss the petition.

What were the facts?

The petitioner, Dr. George Varghese, filed a writ petition before the High Court of Kerala challenging orders of the Income Tax Appellate Tribunal (ITAT), Cochin Bench. The dispute pertains to assessment years 1993-94, 1994-95, and 1995-96, and also assessment years 1997-98 and 1998-99. The petitioner had filed assessment orders, orders of the Commissioner of Income Tax (Appeals), and subsequent orders of the ITAT. The petitioner also filed miscellaneous applications before the ITAT. The writ petition was filed in 2007. The ITAT's orders under challenge are dated 17-10-2005, 18-07-2006, 28-11-2006, and 29-11-2006.

What were the issues?

The High Court was to decide whether to entertain the writ petition. The judgment does not explicitly frame legal questions or record arguments from the petitioner or the respondent (Income Tax Officer and ITAT). The petitioner's counsel and the petitioner were absent when the case was called for hearing.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT: THE HONOURABLE MR. JUSTICE A.K.JAYASANKARAN NAMBIAR TUESDAY, THE 19TH DAY OF JANUARY 2016/29TH POUSHA, 1937 --------------------------- PETITIONER : ---------------------- DR.GEORGE VARGHESE, K.P.VARGHESE & CO., BASIN ROAD, COCHIN-682 031. BY ADVS.SRI.P.BALAKRISHNAN SRI.K.C.KIRAN RESPONDENT(S) : ---------------------------- THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH, COCHIN. *ADDL. R2 IMPLEADED ---------------------------------- *ADDL.R2. INCOME TAX OFFICER WARD 2(2), ERNAKULAM. *IS IMPLEADED AS ADDL. R2 VIDE ORDER DT. 19/2/07 IN IA NO. 2389/2007. BY SR. COUNSEL SRI. P.K.R. MENON BY ADV. SRI.JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 19-01-2016, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: Mn ...2/- APPENDIX PETITIONER'S EXHIBITS : EXT.P1 :OF THE ASSESSMENT ORDER DATED 31-3-2000 FOR THE ASST. YEAR 1993-94. EXT.P2OF THE ASSESSMENT ORDER FOR 1994-95. EXT.P3OF THE ASSESSMENT ORDER DATED 31-3-2000 FOR THE ASST. YEAR 1995-96. EXT.P4OF THE ORDER DATED 7-3-2001 OF THE COMMR. OF INCOME TAX (APPEALS) FOR THE ASST. YEARS 1993-94, 1994-95 & 1995-96. EXT.P5OF THE ORDER OF THE RESPONDENT FOR THE ASST. YEARS 1993-94, 1994-95 & 1995-96. EXT.P6 COPY OF THE PROCEEDINGS DATED 24.5.2004 OF THE ASSESSING OFFICER FOR THE ASST. YEAR 1993-94. EXT.P7 COPY OF THE PROCEEDINGS DATED 25-5-2004 OF THE ASSESSING OFFICER FOR THE ASST. YEAR 1994-95. EXT.P8 COPY OF THE PROCEEDINGS DATED 25-5-2004 OF THE ASSESSING OFFICER FOR THE ASST. YEAR 1995-96. EXT.P9 COPY OF THE MISCELLANEOUS APPLICATION DATED 2.8.2004 FILED BY THE PETITIONER. EXT.P10 COPY OF THE ORDER DATED 30-8-2005 OF THE COMMR. OF INCOME TAX (APPEALS) FOR THE ASST. YEARS 1993-94, 1994-95 & 1995-96. EXT.P11 COPY OF ORDER DATED 17-10-2005 OF THE RESPONDENT FOR THE ASST. YEARS 1993-94, 1994-95 & 1995-96. (Contd...)

EXT.P12 COPY OF THE ORDER DATED 18-07-2006 OF THE RESPONDENT FOR THE ASST. YEARS 1993-94, 1994-95 & 1995-96. EXT.P13 COPY OF THE ASST. ORDER DATED 20-12-2002 FOR THE ASST. YEAR 1997-98. EXT.P14 COPY OF THE ASST. ORDER DATED 20-12-2002 FOR THE ASST. YEAR 1998-99. EXT.P15 COPY OF THE ORDER DATED 23-3-2005 OF THE COMMR. OF INCOMETAX (APPEALS) FOR THE ASST. YEAR 1998-99. EXT.P16 COPY OF THE ORDER DATED 9-8-2005 OF THE COMMR. OF INCOME TAX (APPEALS) FOR THE ASST. YEAR 1997-98. EXT.P17 COPY OF THE MISCELLANEOUS APPLICATION DATED 16.9.2006 FILED BY THE PETITIONER BEFORE THE RESPONDENT. EXT.P18 COPY OF THE ORDER DATED 28-11-2006 OF THE RESPONDENT FOR THE ASST. YEARS 1993-94, 1994-95 & 1995-96. EXT.P19 COPY OF THE ORDER DATED 29-11-2006 OF THE RESPONDENT FOR THE ASST. YEARS 1997- 98 & 1998 - 99. RESPONDENT'S EXHIBITS : NIL //// P.S. TO JUDGE Mn

S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W. P (C) No. 3899 of 2007 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 27th May, 2009. J U D G M E N T Petitioner and counsel absent. Dismissed for default. S. Siri Jagan, Judge. Tds/ [] P.S to Judge.

Recent GST High Court judgments

Search GST case law →