Keerthi Liquors vs Commissioner of Income Tax and Others

G. Sivarajan, J.—In this original petition, the petitioner challenges exhibit P-8 order passed by the Income Tax Appellate Tribunal, Cochin Bench. The grievance of the petitioner is that exhibit P-8 order varying exhibit P-4 appellate order was passed by the Tribunal without notice and opportunity to the petitioner. According to learned counsel appearing for the petitioner, exhibit P-8 order is non est in law. I have heard Sri P.K.R. Menon, learned senior Central Government standing counsel. Learned senior standing counsel submitted that if the petitioner is aggrieved by exhibit P-8 order, the petitioner can file an application for recalling the order before the Tribunal itself and that the petitioner has also got the remedy by way of reference against the said order. Learned senior standing counsel further submitted that the petitioner has not resorted to any such course in the case. Learned senior standing counsel also submitted that in such circumstances this court under Article 226 or Article 227 will not interfere with an order passed by a competent Tribunal. I find force in the submission made by learned senior standing counsel. Learned counsel appearing for the petitioner then submitted that the time available for filing the application for recalling/reference is already over. In such circumstances, if the petitioner files an application within two weeks from today either for recalling exhibit P-8 order on the ground that the said order was passed without notice and opportunity to the petitioner or for reference u/s 256(1) of the Income Tax Act, the same will be considered by the Tribunal on the merits.

The original petition is disposed of as above.