IN HIGH COURT OF KERALA AT ERNAKULAM PRESENT HONOURABLE MR. JUSTICE AMIT RAWAL FRIDAY, 14TH DAY OF FEBRUARY 2020 / 25TH MAGHA, 1941 WP(C).No.3631 OF 2020(D) PETITIONER: T.N.AUTO AND GENERAL ENGINEERING CO. PVT. LTD NEAR RAILWAY STATION ROAD, WADAKKANCHERRY, THRISSUR- 680623 REP BY ITS MANAGING DIRECTOR K.P.YUSUF BY ADVS. SRI.T.M.SREEDHARAN (SR.) SMT.NISHA JOHN SRI.V.P.NARAYANAN RESPONDENTS: 1 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1(1), AAYAKAR BHAVAN, SAKTHAN THAMPURAM NAGAR, THRISSUR-680001 2 COMMISSIONER OF INCOME TAX (APPEALS) AAYAKAR BHAVAN, SAKTHAN THAMPURAM NAGAR, THRISSUR- 680001 3 JOINT COMMISSIONER OF INCOME TAX (OSD) DCIT CIRLE 1(1) AND TPS, AAYAKAR BHAVAN, SAKTHAN THAMPURAM NAGAR, THRISSUR-680001 4 MANAGER, SOUTH INDIAN BANK LTD, SEETHARAM MILL ROAD, PUNKUNNAM, THRISSUR-680002 5 MANAGER AXIS BANK, CITY CENTRE, ROUND WEST, THRISSU-680001 6 MANAGER THRISSUR DISTRICT CO-OPERATIVE BANK LTD, ATHANI.P.O, THRISSUR-680024 7 MANAGER STATE BANK OF INDIA, P.B. NO.23, MAIN ROAD, WADACKANCHERY-680582 R5 BY ADV. SRI.SAJU N.A. R5 BY ADV. SMT.G.LEKHA R5 BY ADV. SMT.P.J.FLONY Wpc 3631/2020 2 R5 BY ADV. SMT.S.AMBILY R5 BY ADV. SMT.UMA.G.KRISHNAN SMT M.M.JASMINE,GP THIS WRIT PETITION (CIVIL) HAVING COME UP FOR ADMISSION ON 14.02.2020, COURT ON SAME DAY DELIVERED FOLLOWING: Wpc 3631/2020 3 JUDGMENT This court, on last date of hearing, called upon standing counsel for Income Tax Department to apprise regarding non hearing of pending two appeals for assessment years 2007-2008 and 2008-2009 filed by petitioner. Standing counsel has placed before this court communication dated 12th February, 2020 received from office of Commissioner of Income Tax (Appeals), Thrissur stating as under:- Sub: Appeal filed in case of T.N.Auto & Engineering Company Pvt.Ltd, (AAACT3423D, 11/256A Wadakkanchery, Thrissur 680623 for ITA No.79/15-16 for A.Y.2008-09, ITA No.80/15-16 for A.Y 2007-08 & ITA No.81/15-16 for A.Y.2006-07 instructions Reg. Please refer to above subject. above referred 3 appeals were firstly posted for hearing 17-07-2017. But nobody has attended for hearing. Again, these cases were posted on 01-08-2017. IN response to posting notices, Shri.S.Sivaramakrishnan, Chartered Accountant, attended hearing. He was requested to file proper grounds of appeal and copies of all orders and detailed submissions regarding facts of cases. But as per records, no submissions found. Action pending on this stage. I joined in this charge on 9th January, 2020/. above three appeals are reposted for hearing on 19-02-2020 and same will be considered for disposal at earliest . aforementioned communication is also enclosed with CD. Wpc 3631/2020 4 2. Counsel for petitioner submits that only yesterday, petitioner came to know about hearing of appeal on 19.02.2020. Since hearing has been given, there is no need for any interference by this court to go into validity and illegality of assessment years and notice issued under Section226(3) of Income Tax Act and petitioner shall be at liberty to raise all pleadings in support of appeal as well as interim application. Writ petition is disposed of as above. Sd/- AMIT RAWAL, JUDGE Lgk Wpc 3631/2020 5 APPENDIX PETITIONER'S EXHIBITS: EXHIBIT P1 TRUE COPY OF ASSESSMENT ORDER DATED 30.03.2015 PASSED BY 1ST RESPONDENT FOR AY 2007-08 EXHIBIT P2 TRUE COPY OF ASSESSMENT ORDER DATED 30.03.2015 PASSED BY 1ST RESPONDENT FOR AY 2008-09 EXHIBIT P3 TRUE COPY OF MEMORANDUM OF APPEAL DATED 28.4.2015 FOR AY-2007-08 FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P4 TRUE COPY OF MEMORANDUM OF APPEAL DATED 28.4.2015 FOR AY-2008-09 FILED BY PETITIONER BEFORE 2ND RESPONDENT EXHIBIT P5 TRUE COPY OF STAY PETITION DATED 28.04.2015 FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY-2007-08 EXHIBIT P6 TRUE COPY OF STAY PETITION DATED 28.04.2015 FILED BY PETITIONER BEFORE 2ND RESPONDENT FOR AY-2008-09 EXHIBIT P7 TRUE COPY OF STATEMENT SHOWING AMOUNT REMITTED BY PETITIONER TOWARDS DEMAND EXHIBIT P8 TRUE COPY OF NOTICE ISSUED BY 3RD RESPONDENT TO 4TH RESPONDENT U/S 226(3) EXHIBIT P9 TRUE COPY OF NOTICE ISSUED BY 3RD RESPONDENT TO 5TH RESPONDENT U/S 226(3) T. N. Auto And General Engineering Co. Pvt. Ltd. v. ACIT,Circle-1(1),Thrissur / CIT(A),Thrissur / JCIT(OSD)DCIT,Circle-1(1) And TPS, Thrissur/ Manger, South Indian Bank Ltd., Thrissur / Manager, Axis Bank, Thrissur