CATHOLIC SYRIAN BANK LTD V. THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)

ITA/172/2019

AI Insights

The case involves three separate Income Tax Appeals filed by Catholic Syrian Bank against orders from the Income Tax Appellate Tribunal, Cochin Bench. The appeals were related to different branches of the bank and were consolidated for hearing. On the date of the hearing, the appellant's counsel requested to withdraw all the appeals, which was granted by the court. The Deputy Commissioner of Income Tax (TDS), Ghaziabad, was the respondent in all cases.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 770895 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-09-2021
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: CHRISTOPHER ABRAHAM
• Assessee Lawyers: JOSEPH MARKOSE; V ABRAHAM MARKOS; ABRAHAM JOSEPH MARKOS; ISAAC THOMAS; ALEXANDER MARKOS; SHARAD KODANTHARA
• Keywords: Income tax appeal; Withdrawal of appeal

Judgement Text

"IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 102 OF 2019 AGAINST THE ORDER IN ITA 358/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LIMITED NEZHOOR BRANCH, KADUTHURUTHY, ELANJI ROAD, KOTTAYAM- 686612(PAN/TAN.TVDTO1253A) BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC, GHAZIABAD0-201301 OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.163/2019, 172/2019, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.102, 163 & 172/2019 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 163 OF 2019 AGAINST THE ORDER IN ITA 349/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD KUMBANAD BRANCH, N.A LEEJOY BUILDING IV.,450, P.O. KUMBANAD, T.K. ROAD, PATHANAMTHITTA-689547(PAN/TAN.TVDC00700A) BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONEROF INCOME TAX (TDS), CPC, GHAZIABAD,PIN-201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.102/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.102, 163 & 172/2019 -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3RD DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 172 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 370/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD THIRUVALLA R.S. ROAD BRANCH,RAILWAY STATION ROAD, CHILANKA JN, THIRUVALLA, PATHANAMTHITA-689101. (PAN/TAN.TVDTO0993G) BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) CPC, GHAZIABAD-201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.102/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos.102, 163 & 172/2019 -4- J U D G M E N T [ITA Nos.102/2019, 163/2019, 172/2019] S.V. Bhatti, J. Heard Advocate Mr Alexander Joseph Markos and Standing Counsel Mr Christopher Abraham for parties. Adv. Alexander Joseph Markos, counsel for the appellant, seeks indulgence of the Court to withdraw the Tax Appeals. The Income Tax Appeals stand dismissed as withdrawn. No order as to costs. Sd/- S.V.BHATTI JUDGE Sd/- VIJU ABRAHAM JUDGE jjj ITA Nos.102, 163 & 172/2019 -5- APPENDIX OF ITA 163/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 28.2.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 26.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX(APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 26.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS) KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.349/COCH/2018. ITA Nos.102, 163 & 172/2019 -6- APPENDIX OF ITA 172/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 2.3.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 24.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 24.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPEALLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPEALLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 8.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH IN I.T APPEAL NO.370/COCH/2018. ITA Nos.102, 163 & 172/2019 -7- APPENDIX OF ITA 102/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 31.5.2014 ANNEXURE B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 08.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS) KOTTAYAM ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NI.7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.358/COCH/2018 "