The ITO, Trivandrum V. M/s.Balaramapuram Service Co-op bank Ltd, Trivandrum

MA 104/COCH/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5584 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-10-2019
• Assessment Year: 2008-2009
• Appeal Filed On: 03-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: NANDINI R
• Section: 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE SHRI CHANDRA POOJAR I, AM & SHRI GEORGE GEORGE K, JM M A NO. 10 4 /COCH/201 9 : ASST.YEAR 2008 - 2009 (ARISING OUT OF ITA NO. 512 /COCH/201 6 ) M A NO. 105 /COCH/201 9 : ASST.YEAR 2010 - 2011 (ARISING OUT OF ITA NO.27/COCH/2017) M A NO. 106 /COCH/201 9 : ASST.YEAR 2011 - 2012 (ARISING OUT OF ITA NO.28/COCH/2017) THE INCOME TAX OFFICER WARD 2( 2 ) TRIVANDRUM. VS. M/S. BALARAMAPURAM SERVICE CO - OPERATIVE BANK LIMITED , VIZHINJAM ROAD BALARAMAPURAM P.O. TRIVANDRUM 695 501. PAN : AABAB5082D . ( APPLICANT ) (RESPONDENT) APPLICANT BY : SMT.A.S.BINDHU, SR.DR RESPONDENT BY : SMT.NANDINI R.S. DATE OF HEARING : 18.10.2019 DATE OF PRONOUNCEMENT : 18 .10.2019 O R D E R PER GEORGE GEORGE K, JM : THESE MISCELLANEOUS APPLICATION S FILED BY THE REVENUE ARE DIRECTED AGAINST THE ITATS CONSOLIDATED ORDER DATED 15 TH NOVEMBER, 2017 IN ITA NO S . 512 /COCH/201 6, 27/COCH/2017 AND 28/COCH/2017 . 2. AT THE OUTSET, WE NOTICED THAT THESE MISCELLANEOUS APPLICATION S ARE FILED ONLY ON 0 3 .09.2019, MUCH BEYOND THE PERIOD PRESCRIBED FOR FILING AN APPLICATION U/S 254(2) OF THE M A NO S . 104 - 106 /COCH /201 9. M/S. BALARAMAPURAM SCB LIMITED. 2 I.T.ACT. THE TRIBUNAL DOES NOT HAVE ANY POWER TO CONDONE THE DELAY IN FILING THE MISCELLANEOUS APPLICATION S AS PER THE PROVISIONS OF SECTION 254(2) OF THE I.T.ACT. HENCE, THESE MISCELLANEOUS APPLICATION S ARE DISMISSED AS TIME BARRED. IT IS ORDERED ACCORDINGLY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION S FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 18 TH DAY OF OCTOBER, 2019 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIA L MEMBER COCHIN ; DATED : 18 TH OCTOBER, 2019 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) - TRIVANDRUM. 4. THE PR.CIT TRIVANDRUM. 5. DR, ITAT, COCHIN 6 . GUARD FILE.