IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE S.SIRI JAGAN THURSDAY, THE 24TH NOVEMBER 2011 / 3RD AGRAHAYANA 1933 WP(C).No. 27936 of 2011(N) -------------------------- PETITIONER(S): ----------------------- DR. A. V. SREEKUMAR, VELLUR PAYANNUR, KANNUR. BY ADVS. SRI. K. I. MAYANKUTTY MATHER SRI. MAHESH V RAMAKRISHNAN SRI. R. JAIKRISHNA RESPONDENT(S): ------------------------ 1. INCOME TAX APPELLATE TRIBUNAL KOCHI BENCH, KAKKANAD - 682 030, REPRESENTED BY ITS ASSISTANT REGISTRAR. 2. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, CALICUT-673 001. R1 & R2 BY ADV. SRI. JOSE JOSEPH, SC THIS WRIT PETITION (CIVIL) HAVING BEEN FINALLY HEARD ON 24/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: PN WP(C).No. 27936 of 2011(N) APPENDIX PETITIONER(S) EXHIBITS EXT. P1: COPY OF THE ASSESSMENT ORDER PERTAINING TO THE AY-1999 - 2000. EXT. P1(A): COPY OF THE ASSESSMENT ORDER PERTAINING TO THE AY-2000 - 2001. EXT. P1(B): COPY OF THE ASSESSMENT ORDER PERTAINING TO THE AY-2004 - 2005. EXT. P2: COPY OF THE APPELLATE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 1999-2000 EXT. P2(A): COPY OF THE APPELLATE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 2000-01. EXT. P2(B): COPY OF THE APPELLATE ORDER PASSED BY THE COMMISSIONER OF INCOME TAX FOR THE ASSESSMENT YEAR 2004-05. EXT. P3: COPY OF THE ORDER OF THE TRIBUNAL IN ITA NOS. 690, 691, 692/COCH/2007. EXT. P4: COPY OF THE MISCELLANEOUS APPEAL (MP NO. 24/2010 IN ITA 690/2007) ALONG WITH AFFIDAVIT OF ADVOCATE'S CLERK. EXT. P4(A): COPY OF THE MISCELLANEOUS APPEAL (MP NO. 25/2010 IN ITA 691/2007) ALONG WITH AFFIDAVIT OF ADVOCATE'S CLERK. EXT. P4(B): COPY OF THE MISCELLANEOUS APPEAL (MP NO. 26/2010 IN ITA 692/2007) ALONG WITH AFFIDAVIT OF ADVOCATE'S CLERK. EXT. P5: COPY OF THE COMMON ORDER OF THE TRIBUNAL IN MP NOS. 24, 25, 26/COCH/2010 FOR THE ASSESSMENT YEAR 1999-00, 2000-01 AND 2004-05. RESPONDENTS' EXHIBITS : NIL /TRUE COPY/ P. A. TO JUDGE PN S. Siri Jagan, J. =-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-=-= W.P(C) No. 27936 of 2011 =-=-=-=-=-=-=-=-=--=-=-=-=-=-=-=-=-= Dated this, the 24th day of November, 2011. J U D G M E N T This writ petition is filed challenging Ext.P5 common order of the Income-tax Appellate Tribunal, whereby three applications for re-hearing of the appeals, which were disposed of ex parte against the petitioner were rejected. 2. I have heard both sides. I have gone through Ext.P5 order. In the facts and circumstances of the case, I am of opinion that the petitioner should be given another opportunity of being heard in the matter. But, that can only be on terms. Accordingly, Ext.P5 is quashed. The Tribunal is directed to allow the applications and to re-hear the appeals on condition that the petitioner pays Rs.5000/- to the Department as costs within one month. The writ petition is disposed of as above. Sd/- S. Siri Jagan, Judge. Tds/