2019 (7) TMI 539 - HC - Income Tax

Prosecution under the Income Tax Act - exemption from appearance - Non bailable warrant - HELD THAT - Having regard to the facts and circumstances and the submissions made across the bar and taking note of his physical condition, it is of the view that necessary directions can be issued to the petitioner to appear before the learned Magistrate. Non bailable warrant issued against the petitioner will stand quashed. The petitioner shall appear before the learned Magistrate on 26.06.2019 and his bail application, if any, shall be considered and orders shall be passed on the same day itself. The apprehension of the learned counsel that his application for bail will not be positively considered is misconceived in view of the nature of allegations against the petitioner. After appearing before the learned Magistrate, the petitioner may file an application in tune with the directions issued by this Court in Raju T.P. v. State of Kerala 2009 (6) TMI 1017 - KERALA HIGH COURT seeking exemption from appearance. If any such application is filed, the learned Magistrate shall consider the same and pass appropriate orders on its merits.

Summary

Issues:
Accused seeking exemption from appearing in court due to health reasons.

Analysis:
The judgment by the High Court of Kerala pertains to a petitioner who is the accused in multiple cases under the Income Tax Act, 1961, being prosecuted by the Additional Chief Judicial Magistrate (Economic Offences) Ernakulam. The petitioner, an Architect by profession, is suffering from Coronary ailments, which led to his failure to appear in court on a specific date. The petitioner's counsel sought exemption for his absence, arguing that it was not willful. The court considered the submissions from both the petitioner's counsel and the Public Prosecutor, acknowledging the petitioner's physical condition. Consequently, the court decided to issue necessary directions to the petitioner to appear before the learned Magistrate.

The court ordered the quashing of the non-bailable warrant issued against the petitioner and directed him to appear before the Magistrate on a specified date. Additionally, the court assured that any bail application submitted by the petitioner would be considered promptly on the same day of appearance. The judgment also addressed the counsel's apprehension regarding the bail application, stating that it would be positively considered given the nature of the allegations against the petitioner. Furthermore, the court referenced a previous case, highlighting that after appearing before the Magistrate, the petitioner could file an application seeking exemption from further appearances, which the Magistrate would review and decide on its merits.

In conclusion, the High Court of Kerala disposed of the petitions with the provided directions, ensuring the petitioner's appearance in court while considering his health condition and legal proceedings in a fair and just manner.