The ITO, Wd-1, Kollam, Kollam V. M/s.Chathannoor Service Co-op Bank Ltd, Kollam

ITA 235/COCH/2018

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 2288 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-09-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 21-05-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI CHANDRA POOJARI, AM & GEORGE GEORGE K., JM I .T . A. NO. 235 / COCH/20 1 8 ASSESSMENT YEAR : 20 13 - 14 THE INCOME TAX OFFICER, WARD-1, KOLLAM. VS. M / S . CHATHANNOOR S ERVICE CO - OPERATIVE BANK LTD., CHATHANNOOR P.O. KOLLAM. [PAN : AAAAC 1371K] (REVENUE - APPELLANT) (ASSESSEE - RESPONDENT) REVENUE BY S MT . A.S. BINDHU, DR ASSESSEE BY NONE DATE OF HEARING 30 /0 8 /2018 DATE OF PRONOUNCEMENT 03 /0 9 /2018 O R D E R PER GEORGE GEORGE K.,JUDICIAL MEMBER: THIS APPEAL AT THE INSTANCE OF THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE CIT(A), TRIVANDRUM DATED 21/02/2018. THE RELEVANT ASSESSMENT YEAR IS 2013-14. 2. THIS APPEAL IS FILED CHALLENGING THE CIT(A) ORDER DIRECTING THE ASSESSING OFFICER TO GRANT DEDUCTION U/S. 80P(2)(A)(I) OF THE I.T. ACT. WE NOTICE THAT DEPARTMENT HAS FILED APPEAL AGAINST SAME CIT(A) ORDER THAT IS IMPUGNED IN THIS APPEAL. THE APPEAL FILED BY THE DEPARTMENT IN ITA NO.150/COCH/2018 HAVING ITA NO.235/COCH/2018 2 IDENTICAL GROUND FOR AY 2013-14 WAS DISPOSED OFF BY TRIBUNAL IN ITS ORDER DATED 03/09/2018. HENCE THIS APPEAL, HAVING IDENTICAL GROUND TO ITA NO.150/COCH/2018 FOR THE SAME ASSESSMENT YEAR IS ONLY A DUPLICATION OF APPEAL AND THE SAME IS DISMISSED AS UNADMITTED. 3.. IN THE RESULT, THE APPEAL FILED BY THE REVENUE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 03 RD SEPTEMBER, 2018. SD/- SD/- (CHANDRA POOJARI) (GEORGE GEORGE K.) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: KOCHI DATED: 03 RD SEPTEMBER, 2018 GJ COPY TO: 1. M/S. CHATHANNOOR SERVICE CO-OPERATIVE BANK LTD., CHATHANNOOR P.O. KOLLAM. 2. THE INCOME TAX OFFICER, WARD-1, KOLLAM. 3. THE COMMISSIONER OF INCOME-TAX(APPEALS), TRIVANDRUM. 4. THE PR. COMMISSIONER OF INCOME-TAX, TRIVANDRUM. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN ITA NO.235/COCH/2018 3