The iTO, Ward-2(3), Trivandrum V. M/s.Vithura Service Co-op Bank Ltd, Trivandrum

MA 114/COCH/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5578 (ITAT-COCHIN)
• Duration Of Justice: 1 month(s) 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2013-2014
• Appeal Filed On: 28-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Section: 254(2); 113

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. 113 /COCH/201 9 : ASST.YEAR 2013 - 2014 (ARISING OUT OF ITA NO. 634 /COCH/201 7 ) THE INCOME TAX OFFICER WARD 2(3), RANGE 2 TRIVANDRUM. VS. M/S.PALODE SERVICE CO - OPERATIVE BANK LIMITED, PALODE, KARIMANCODE TRIVANDRUM 695 562. PAN : AABAT9742J. ( APPLICANT ) (RESPONDENT) APPLICANT BY : SMT.A.S.BINDHU, SR.DR RESPONDENT BY : --- NONE --- M A NO. 114 /COCH/201 9 : ASST.YEAR 2013 - 2014 (ARISING OUT OF ITA NO. 05 /COCH/201 8 ) THE INCOME TAX OFFICER WARD 2(3) TRIVANDRUM. VS. M/S.VITHURA SERVICE CO - OPERATIVE BANK LIMITED, NO.1048, VITHURA P.O. NEDUMANGAD TRIVANDRUM 695 561. PAN : AAAAV6101G. ( APPLICANT ) (RESPONDENT) APPLICANT BY : SMT.A.S.BINDHU, SR.DR RESPONDENT BY : --- NONE --- M A NO. 115 /COCH/201 9 : ASST.YEAR 2007 - 2008 (ARISING OUT OF ITA NO. 118 /COCH/201 6 ) THE INCOME TAX OFFICER WARD 2( 3 ) TRIVANDRUM. VS. M/S.THE KARAKULAM SERVICE CO - OPERATIVE BANK LIMITED, KARAKULAM P.O. TRIVANDRUM 695 564 . PAN : AAAAT7698C . ( APPLICANT ) (RESPONDENT) APPLICANT BY : SMT.A.S.BINDHU, SR.DR RESPONDENT BY : SMT.DIVYA RAVINDRAN, ADVOCATE M A NO. 113 /COCH /201 9 & ORS . M/S. PALOD SCB LIMITED & ORS . 2 M A NO. 116 /COCH/201 9 : ASST.YEAR 2013 - 2014 (ARISING OUT OF ITA NO.06/COCH/2018) THE INCOME TAX OFFICER WARD 2(3) TRIVANDRUM. VS. M/S.CHAYAM SERVICE CO - OPERATIVE BANK LIMITED, BANK BUILDING, CHETTACHAL POST TRIVANDRUM 695 551. PAN : AAAAC6909C ( APPLICANT ) (RESPONDENT) APPLICANT BY : SMT.A.S.BINDHU, SR.DR RESPONDENT BY : --- NONE --- DATE OF HEARING : 25 .10.2019 DATE OF PRONOUNCEMENT : 25 .10.2019 O R D E R PER GEORGE GEORGE K, JM : THESE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE DIRECTED AGAINST DIFFERENT ORDERS OF THE ITAT . 2. AT THE OUTSET, WE NOTICED THAT THESE MISCELLANEOUS APPLICATIONS ARE FILED MUCH BEYOND THE PERIOD PRESCRIBED FOR FILING AN APPLICATION U/S 254(2) OF THE I.T.ACT. THE TRIBUNAL DOES NOT HAVE ANY POWER TO CONDONE THE DELAY IN FILING THE MISCELLANEOUS APPLICATI ONS AS PER THE PROVISIONS OF SECTION 254(2) OF THE I.T.ACT. HENCE, THESE MISCELLANEOUS APPLICATIONS ARE DISMISSED AS TIME BARRED. IT IS ORDERED ACCORDINGLY. M A NO. 113 /COCH /201 9 & ORS . M/S. PALOD SCB LIMITED & ORS . 3 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 25 TH DAY OF OCTOBER, 2019 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIA L MEMBER COCHIN ; DATED : 25 TH OCTOBER, 2019 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPLICANT S . 2. THE RESPONDENT S . 3. THE CIT (APPEALS) - TRIVANDRUM. 4. THE PR.CIT TRIVANDRUM. 5. DR, ITAT, COCHIN 6 . GUARD FILE.