ACIT, Trivandrum V. M/s SBT, Trivandrum

ITA 399/COCH/2009

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0850 (ITAT-COCHIN)
• Duration Of Justice: 1 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2011
• Appeal Filed By: Department
• Bench Allotted: DB
• Assessment Year: 1994-1995
• Appeal Filed On: 02-07-2009
• Court: TRIBUNAL
• Department Lawyers: T J VINCENT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T.A.NOS.396 TO 405/COCH/2009 ASS T . YEAR S : 1990 - 91,1991 - 92, 1992 - 93, 1994-95,1996-97,1999- 2000,2000-01 &2003-04 THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE- 1(1),TRIVANDRUM. VS. M/S. STATE BANK OF TRAVANCORE, TRIVANDRUM. (APPELLANT) ( RESPONDENT ) APPELLANT BY SHRI T.J.VINCENT, JR.DR RESPONDENT BY SHRI C. NARESH O R D E R PER BENCH: THIS IS A BUNCH OF 10 APPEALS. THESE APPEALS ARE FILED BY THE DEPARTMENT FOR THE ASSESSMENT YEARS 1990-91, 1991- 92, 1992-93, 1994-95, 1996-97, 1999-2000, 2000-01 & 2003-04. IN ALL THESE CASES IT IS NOT DISPUTED BY THE PARTIES THAT THE COD PERMISSION WAS DECLINED VIDE ITS MEETI NG HELD ON 25-2-2010 AND 28-10-2010. ONCE THE PERMISSION BY THE COMMITTEE ON DISPUTES (COD) IS DECLINED, THE DEPART MENT IS PRECLUDED FROM FILING THE APPEAL AGAINST THE ISSUE RAISED IN EACH OF THE APPEALS. HENCE, WE DISMISS ALL THESE 10 ITA NOS. 396 TO 405/COCH/2009 STATE BANK OF TRAVANCORE 2 APPEALS FOR THE ABOVE CAPTIONED ASSESSMENT YEARS FI LED BY THE DEPARTMENT. 2. IN THE RESULT, ALL THESE DEPARTMENTAL APPEALS AR E DISMISSED. SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM, DATED THE 11 TH MARCH,2011. PM. COPY FORWARDED TO: 1. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1(1), TRIVANDRUM. 2. M/S. STATE BANK OF TRAVANCORE, HEAD OFFICE, POOJAPP URA, TRIVANDRUM. 3. CIT(A)-I, TRIVANDRUM. 4. CIT, TRIVANDRUM. 5. D.R.