JOSEPH MATTAM vs. THE COMMISSIONER OF INCOME TAX

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- J U D G M E N T 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 -3- 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 -4- 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.