COMMON ORDER The Writ Petitions are filed to issue Writ of Certiorari, calling for records in I.T.A.Nos.2502/1993 and 2501/1993 relating to the Assessment Years 1987-88 and 1984-85 respectively on the file of the second respondent and quash the orders dated 27.11.2000.
2. When the matters were listed on 19.10.2009, there was no representation on behalf of the petitioner. Today also there is no representation on behalf of the petitioner. Mr.K.Subramanian, learned counsel appearing for the Department/first respondent is present and the matter is taken up and disposed off on merits.
3. The orders, which are challenged in the two writ petitions, are final orders passed by the Income Tax Appellate Tribunal in terms of
Section 254(1) of the Income Tax Act, 1961. As against such orders, if the assessee is aggrieved, he is entitled to file an appeal before this court under Section 260A(1) of the Income Tax Act, 1961, which reads as follows:-
"260A.(1) An appeal shall lie to the High Court from every order passed in appeal by the Appellate Tribunal before the date of establishment of the National Tax Tribunal, if the High Court is satisfied that the case involves a substantial question of law.
4. In these two cases, the writ petitioner without exhausting the appeal remedy as provided under the statute has chosen to file the writ petitions challenging the final order of the Income Tax Appellate Tribunal dated 27.11.2000 after six years on 14.6.2006. There is no proper reason given for the delay. In any event, the writ petitions are not maintainable in view of the alternative remedy provided under the statute.
5. Both the writ petitions are, therefore, dismissed on the ground that the writ petitioner has failed to pursue the alternative remedy under the statue and also on the ground of delay and laches which has not been explained. There will be no order as to costs.
ts To
1.The Assistant Commissioner of Income Tax (Special Investigation Circle), Salem-7.
2.The Assistant Registrar, Income Tax Appellate Tribunal (B Bench), A3-2nd Floor, Rajaji Bhavan, Besant Nagar, Chennai 600 090