Kaveri Wines Rep By Its Partner Namakkal District v. Income Tax Appellate Tribunal
2011-04-01
M.JAICHANDREN
body2011
DigiLaw.ai
Judgment :- 1. These writ petitions have been filed challenging the proceedings of the first respondent refusing to entertain and hear the appeals filed by the petitioner, on merits, stating that the appeals had been filed, belatedly. 2. At this stage of the hearing of the writ petitions, the learned senior counsel appearing for the petitioner had placed before this Court an acknowledgment from the Chartered accountant of the petitioner firm, dated 4.1.2007, to show that the delay in filing the appeals had been caused due to the inaction on the part of the Chartered Accountant. 3. In such circumstances, this Court is of the considered view that it would be appropriate to direct the petitioner to pay Rs.2,500/- (Rupees Two thousand and five hundred) to the Tamil Nadu Legal Services Authority, in each of the writ petitions, within a period of two weeks from the date of receipt of a copy of this order. On the petitioner complying with the said conditions, the first respondent shall take on file the appeals filed by the petitioner in respect of the assessment years 1999-2000, 2000-2001, 2001-2002 and 2002-2003 and dispose of the same, on merits and in accordance with law. These writ petitions are disposed of accordingly. No costs. Connected M.P.Nos.1,1,1 and 1 of 2011 and M.P.Nos.2,2,2 and 2 of 2011 are closed.