The ITO, Wd-2(5), Rg-2, Tvm, Tvm V. M/s.Edackodu Service Co-op Bank Ltd, Trivandrum

MA 120/COCH/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3381 (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: 2015-2016
• Appeal Filed On: 10-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 254(2); 20

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. 1 20 /COCH/201 9 : ASST.YEAR 2013 - 2014 (ARISING OUT OF ITA NO. 419 /COCH/2018) THE INCOME TAX OFFICER WARD 2(5) ,RANGE 2 TRIVANDRUM. VS. M/S. EDACKODE SERVICE CO - OPERATIVE BANK LIMITED, NO.2523, BANK BUILDING, EDACKODU PO, KORANI THIRUVANANTHAPURAM PAN : AAAAE2088B . ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI.MRITUNJAYA SHARMA, SR.DR RESPONDENT BY : --- NONE --- DATE OF HEARING : 10.01.2020 DATE OF PRONOUNCEMENT : 10.01. 2020 O R D E R PER GEORGE GEORGE K, JM : THI S MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE ITAT. 2. AT THE OUTSET, WE NOTICED THAT THIS MISCELLANEOUS APPLICATION IS 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 APPLICATIONS AS PER THE PROVISIONS OF SECTION 25 4(2) OF THE I.T.ACT. HENCE, THIS MISCELLANEOUS APPLICATION IS DISMISSED AS TIME BARRED. IT IS ORDERED ACCORDINGLY. M A NO. 120 /COCH /201 9 M/S. EDACKODU SCB LIMITED. 2 3. IN THE RESULT , THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS 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 . DEV A DAS G * COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPLICANTS. 2. THE RESPONDENT. 3. THE CIT (APPEALS) - TRIVANDRUM. 4. THE PR.CIT TRIVANDRUM. 5. DR, ITAT, COCHIN 6 . GUARD FILE.