The ITO, Range-2, Trivandrum, Trivanrum V. M/s.kadakkavoor Service Co-op Bank Ltd, Trivandrum

MA 118/COCH/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 8978 (ITAT-COCHIN)
• Duration Of Justice: 4 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 10-01-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 10-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRITUNJAYA SHARMA
• Assessee Lawyers: SANTHOSH P ABRAHAM M A NO COCH
• Section: 201; 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. 118 /COCH/201 9 : ASST.YEAR 2013 - 2014 (ARISING OUT OF ITA NO. 232 /COCH/201 8 ) THE INCOME TAX OFFICER WARD 2( 5 ) TRIVANDRUM. VS. M/S. KADAKKAVOOR S ERVICE CO - OPERATIVE BANK LIMITED, KADAKKAVOOR PO THIRUVANANTHAPURAM PAN : AAAAK5452D . ( APPLICANT ) (RESPONDENT) M A NO. 121 /COCH/201 9 : ASST.YEAR 2013 - 2014 (ARISING OUT OF ITA NO.222/COCH/2018) THE INCOME TAX OFFICER WARD 2(5) TRIVANDRUM. VS. M/S.EDAVA SERVICE CO - OPERATIVE BANK LIMITED, EDAVA P.O., CHIRAYINKEEZHU TALUK, TRIVANDRUM 695 304. PAN : AAAAE2087Q. ( APPLICANT ) (RESPONDENT) M A NO. 122 /COCH/201 9 : ASST.YEAR 2013 - 2014 (ARISING OUT OF ITA NO.224/COCH/2018) THE INCOME TAX OFFICER WARD 2(5), RANGE - 2 TRIVANDRUM. VS. M/S.OOTTOOR SERVICE CO - OPERATIVE BANK LIMITED, NO.976, VADASSERIKONAM PO CHIRAYINKEEZHU TRIVANDRUM 695 143. PAN : AAAAO0619E. ( APPLICANT ) (RESPONDENT) M A NO. 124 /COCH/201 9 : ASST.YEAR 2012 - 2013 (ARISING OUT OF ITA NO.301/COCH/2016) THE INCOME TAX OFFICER WARD 2(5) TRIVANDRUM. VS. M/S.PALLICKAL FA RMERS SERVICE CO - OPERATIVE BANK LIMITED, T - 230, MADAVOOR, PALLICKAL P.O. TRIVANDRUM 695 602. PAN : AAAAP4843P. ( APPLICANT ) (RESPONDENT) M A NO. 118 /COCH /201 9 & ORS. M/S. KADAKKAVOOR SCB LIMITED & ORS. 2 APPLICANT BY : SRI.MRITUNJAYA SHARMA , SR.DR RESPONDENT BY : SRI.SANTHOSH P.ABRAHAM, ADVOCATE M A NO. 11 9 /COCH/201 9 : ASST.YEAR 201 2 - 201 3 (ARISING OUT OF ITA NO. 418 /COCH/2018) THE INCOME TAX OFFICER WARD 2( 5 ) , RANGE - 2 TRIVANDRUM. VS. M/S. EDACKODU SERVICE CO - OPERATIVE BANK LIMITED, NO. 2523 , BANK BUILDING, EDACKODU P.O. KORANI, TRIVANDRUM 695 312. . PAN : AAAAE2088B . ( APPLICANT ) (RESPONDENT) M A NO. 123 /COCH/201 9 : ASST.YEAR 2014 - 2015 (ARISING OUT OF ITA NO.159/COCH/2018) THE INCOME TAX OFFICER WARD 2(5) TRIVANDRUM. VS. M/S.THE CHIRAYINKIZHU SERVICE CO - OPERATIVE BANK LIMITED, CHIRAYINKEEZHU TRIVANDRUM 695 304. PAN : AADAT2148N. ( APPLICANT ) (RESPONDENT) APPLICANT BY : S RI.MRITUNJAYA SHARMA , SR.DR RESPONDENT BY : --- NONE --- DATE OF HEARING : 10. 0 1 .20 20 DATE OF PRONOUNCEMENT : 10 .0 1 .20 20 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 M A NO. 118 /COCH /201 9 & ORS. M/S. KADAKKAVOOR SCB LIMITED & ORS. 3 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. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 10 TH DAY OF JANUARY, 2020 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIA L MEMBER COCHIN ; DATED : 10 TH JANUARY, 2020 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPLICANTS. 2. THE RESPONDENT S . 3. THE CIT (APPEALS) - TRIVANDRUM. 4. THE PR.CIT TRIVANDRUM. 5. DR, ITAT, COCHIN 6 . GUARD FILE.