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

ITA/123/2019

AI Insights

The case involves multiple Income Tax Appeals filed by Catholic Syrian Bank Ltd. against various orders of the Income Tax Appellate Tribunal, Cochin Bench. The appeals were consolidated and heard together on September 3, 2021. The appellant, represented by Advocate Mr. Alexander Joseph Markos, sought the court's permission to withdraw the appeals. The Standing Counsel for the Income Tax Department, Mr. Jose Joseph, did not object to the withdrawal. Consequently, the court dismissed all the appeals as withdrawn without any order as to costs.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 768732 (HC-KERALA)
• Appeal Type: Others
• Pronouncement Date: 03-09-2021
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: JOSE JOSEPH
• Assessee Lawyers: JOSEPH MARKOSE; V ABRAHAM MARKOS; ABRAHAM 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. 191 OF 2019 AGAINST THE ORDER IN ITA 345/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD PANDALAM BRANCH, P. B. NO.3, SANKARATHIL BUILDINGS, M. C. ROAD, PANDALAM, PATHANAMTHITTA - 689501. (PAN /TAN - TVDTO1129C) 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 (TDC) CPC, GHAZIABAD - 201301 OTHER PRESENT: SC JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.123/2019, 187/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -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. 123 OF 2019 AGAINST THE ORDER IN ITA 359/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD., NEZHOOR BRANCH, KADUTHURUTHY ELANJI ROAD, KOTTAYAM- 686612 (PAN/TAN-TVDTO1253A) BY ADVS. V.ABRAHAM MARKOS ABRAHAM JOSEPH MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC, GHAZIABAD- 201301. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -3- THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -4- 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. 187 OF 2019 AGAINST THE ORDER IN ITA 343/2018 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD., PANDALAM BRANCH, P.N. NO.3, SANKARATHI BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA-689501(PAN/TAN.TVDTO 1129C) BY ADVS. JOSEPH MARKOSE (SR.) SRI.V.ABRAHAM MARKOS SRI.ABRAHAM JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS), CPC, GHAZIABAD-201301. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -5- THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -6- 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. 113 OF 2019 AGAINST THE ORDER IN ITA 350/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LIMITED KUMBANAD BRANCH, N.A. LEEJOY BUILDINGS IV, 450, P.O. KUMBANAD, T. K. ROAD, PATHANAMTHITTA - 689 547 (PAN/TAN.TVDC00700A) BY ADVS. V.ABRAHAM MARKOS SRI.JOSEPH MARKOSE (SR.) SRI.ISAAC THOMAS SHRI.ALEXANDER JOSEPH MARKOS SHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) CPC, GHAZIABAD - 201 301. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -7- 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. 83 OF 2019 AGAINST THE ORDER IN ITA 373/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD. CHOONAD BRANCH, MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O, ALAPPUZHA-690 503, (PAN/TAN TVDTO0997F) BY ADVS. V.ABRAHAM MARKOS ABRAHAM JOSEPH MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS) CPC, GHAZIABAD-201 301 BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -8- THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -9- 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. 125 OF 2019 AGAINST THE ORDER IN ITA 361/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD., THATTARAMBALAM BRANCH, POOTHIYOTTU BUILDINGS, THATTARAMBALAM, MAVELIKARA, ALLEPPEY 690 103 (PAN/TAN TVTO0997D) BY ADVS. JOSEPH MARKOSE (SR.) ABRAHAM JOSEPH MARKOS ISAAC THOMAS ALEXANDER JOSEPH MARKOS SHARAD JOSEPH KODANTHARA SRI.V.ABRAHAM MARKOS RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS), CPC, GHAZIABAD 201 301 BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -10- THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -11- 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. 133 OF 2019 AGAINST THE ORDER IN ITA 367/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD., THATTARAMBALAM BRANCH, POOTHIYOTTU BUILDINGS, THATTARAMBALAM, MAVELIKARA, ALLEPPEY 690 103 (PAN/TAN TVTO0997D) BY ADVS. JOSEPH MARKOSE (SR.) V.ABRAHAM MARKOS ABRAHAM JOSEPH MARKOS RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS), CPC, GHAZIABAD 201 301 BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -12- 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. 117 OF 2019 AGAINST THE ORDER IN ITA 376/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD. CHOONAD BRANCH,MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O., ALAPPUZHA-690 50-3, (PAN/TAN.TVDTO 0997F) 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) INCOME TAX (TDS) , CPC, GHAZIABAD-20 301 BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -13- THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021, ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -14- J U D G M E N T [ITA Nos.191/2019, 123/2019, 187/2019, 113/2019, 83/2019, 125/2019, 133/2019, 117/2019] S.V. Bhatti, J. Heard Advocate Mr Alexander Joseph Markos and Standing Counsel Mr Jose Joseph 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. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -15- APPENDIX OF ITA 123/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 31.05.2014. 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 08.02.2016 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 INCOME TAX (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.359/COCH/2018. ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -16- APPENDIX OF ITA 187/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 27.03.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 18.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 18.02.2016 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 INCOME TAX(APPEALS), KOTTAYAM. ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-07-2018 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.343/COCH/2018. ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -17- APPENDIX OF ITA 113/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION 1.12.2013. ANNEXURE B TRUE COPY OF THE APPEAL DATED 26.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 26.2.2016 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 INCOME TAX (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 CERTIFIED COPY OF IMPUGNED COMMON ORDER DATED 8.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T APPEAL NO.350/COCH/2018. ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -18- APPENDIX OF ITA 83/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 20.12.2013. 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 08.02.2016 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 INCOME TAX (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. 373/COCH/2018 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -19- APPENDIX OF ITA 125/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION 02.12.2013. ANNEXURE B TRUE COPY OF THE APPEAL DATED 22.01.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS),KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 22.1.2016 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 INCOME TAX(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 CERTIFIED COPY OF IPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH IN I.T APPEAL NO.361/COCH/2018. ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -20- APPENDIX OF ITA 133/2019 PETITIONER ANNEXURE ANNEXURE-A TRUE COPY OF THE NOTICE OF INTIMATION DATED 23.11.2014. ANNEXURE-B TRUE COPY OF THE APPEAL DATED 22.01.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX (APPEALS), KOTTAYAM. ANNEXURE-C TRUE COPY OF THE PETITION DATED 22.01.2016 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. 367/COCH/2018. ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -21- APPENDIX OF ITA 117/2019 PETITIONER ANNEXURE ANNEXURE-A TRUE COPY OF THE NOTICES OF INTIMATION DATED 24.03.2014 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 08.02.2016 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 NIL-7-2018 FIELD BY THE APPELLATE BEFORE THE INCOME TAX APPELLATE TR8BUNAL, COCHIN BANCH ANNEXURE-F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BANCH IN I.T.APPEAL NO.376/COCH/2018 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -22- APPENDIX OF ITA 191/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 27.03.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 18.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 18.02.2016 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 INCOME TAX (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.345/COCH/2018. "