{"id":140937,"date":"2011-04-01T00:00:00","date_gmt":"2011-03-31T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-kaveri-wines-vs-2-the-income-tax-officer-on-1-april-2011"},"modified":"2018-06-28T04:24:34","modified_gmt":"2018-06-27T22:54:34","slug":"ms-kaveri-wines-vs-2-the-income-tax-officer-on-1-april-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-kaveri-wines-vs-2-the-income-tax-officer-on-1-april-2011","title":{"rendered":"M\/S.Kaveri Wines vs 2 The Income Tax Officer on 1 April, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Madras High Court<\/div>\n<div class=\"doc_title\">M\/S.Kaveri Wines vs 2 The Income Tax Officer on 1 April, 2011<\/div>\n<pre>       \n\n  \n\n  \n\n \n \n IN THE HIGH COURT OF JUDICATURE AT MADRAS\n\nDATED:  1.4.2011\n\nCORAM\n\nTHE HON'BLE MR.JUSTICE M.JAICHANDREN\n\nWrit Petition Nos.7759,7760,7761 and 7762 of 2011\n\nW.P.No.7759 of 2011:\n\n1    M\/S.KAVERI WINES                        [ PETITIONER  ]\n     REP BY ITS PARTNER  \n\t94D, VELUR MAIN ROAD  \n     PETTAPALAYAM POST  \n\tPARAMATHI VELUR TALUK  \n     NAMAKKAL DISTRICT \n\n          Vs\n\n1    INCOME TAX APPELLATE TRIBUNAL          \n     RAJAJI BHAVAN  \n\tBESANT NAGAR  \n\tCHENNAI 90\n\n2    THE INCOME TAX OFFICER\n     WARD I (2)  NAMAKKAL\t\t\t\t[ RESPONDENTS ]<\/pre>\n<p>\tWrit Petition filed under Article 226 of the Constitution of India praying for a writ of Certiorarified Mandamus to call for the proceedings of the 1st respondent in ITA No.330\/Mds\/2010 and quash the order dated 22.12.2010  passed therein and further direct the 1st respondent to entertain and hear the appeal filed by the petitiner herein for the assessment year 1999-2000 on merits.\n<\/p>\n<pre>\t\t   For petitioner  :  Mrs.Pushya Sitaraman\t\t\t\t\t\t\t  Senior Advocate for \t\t\t\t\t\t\t M\/s.J.Sree Vidya\n\t\t   For respondents :  Mr.J.Narayanasamy\n \n\n\nC O M M O N   O R D E R\n\n<\/pre>\n<p>\tThese 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.\n<\/p>\n<p>\t2. 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.\n<\/p>\n<p>\t3. 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.\n<\/p>\n<p>\tThese 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.\n<\/p>\n<p>lan<\/p>\n<p>To:\n<\/p>\n<pre>1    INCOME TAX APPELLATE TRIBUNAL          \n     RAJAJI BHAVAN  \n\tBESANT NAGAR  \n\tCHENNAI 90\n\n2    THE INCOME TAX OFFICER\n     WARD I (2)  \n     NAMAKKAL\n\n<\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Madras High Court M\/S.Kaveri Wines vs 2 The Income Tax Officer on 1 April, 2011 IN THE HIGH COURT OF JUDICATURE AT MADRAS DATED: 1.4.2011 CORAM THE HON&#8217;BLE MR.JUSTICE M.JAICHANDREN Writ Petition Nos.7759,7760,7761 and 7762 of 2011 W.P.No.7759 of 2011: 1 M\/S.KAVERI WINES [ PETITIONER ] REP BY ITS PARTNER 94D, VELUR MAIN ROAD PETTAPALAYAM [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,13],"tags":[],"class_list":["post-140937","post","type-post","status-publish","format-standard","hentry","category-high-court","category-madras-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S.Kaveri Wines vs 2 The Income Tax Officer on 1 April, 2011 - Free Judgements of Supreme Court &amp; 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