The ITO, Wd-2(3), Kozhikkode, Kozhikkode V. M/s.Pantheerankavu Service Co-op Bank Ltd, Kozhikkode

MA 74/COCH/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0039 (ITAT-COCHIN)
• Duration Of Justice: 8 month(s) 26 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-06-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2009-2010
• Appeal Filed On: 30-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRITUNJAYA SHARMA
• Section: 254(2); 73; 72

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. 15 /COCH/20 20 : ASST.YEAR 2008 - 2009 (ARISING OUT OF ITA NO. 552 /COCH/2017) M A NO. 16 /COCH/20 20 : ASST.YEAR 2011 - 2012 (ARISING OUT OF ITA NO. 553 /COCH/2017) M A NO. 17 /COCH/20 20 : ASST.YEAR 2012 - 2013 (ARISING OUT OF ITA NO.554/COCH/2017) M A NO. 18 /COCH/20 20 : ASST.YEAR 2013 - 2014 (ARISING OUT OF ITA NO.555/COCH/2017) THE INCOME TAX OFFICER WARD 2 KASARGODE . VS. M/S. EAST ELERI SERVICE CO - OPERATIVE BANK LIMITED, CHITTARIKKAL PO NILESHWAR KASARGODE 671 326 PAN : AAAAT6029M . ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI.MRITUNJAYA SHARMA, SR.DR RESPONDENT BY : --- NONE --- M A NO. 31 /COCH/20 20 : ASST.YEAR 2013 - 2014 (ARISING OUT OF ITA NO.521/COCH/2017) THE INCOME TAX OFFICER WARD 2(3) KOZHIKKODE. VS. M/S.KODUVALLY SERVICE CO - OPERATIVE BANK LIMITED, KODUVALLY KOZHIKODE 673 572. PAN : AABAK9453D. ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI.MRITUNJAYA SHARMA, SR.DR RESPONDENT BY : SRI.ANIL D.NAIR M A NO. 72 /COCH/20 20 : ASST.YEAR 2008 - 2009 (ARISING OUT OF ITA NO.618/COCH/2017) M A NO. 73 /COCH/20 20 : ASST.YEAR 2011 - 2012 (ARISING OUT OF ITA NO.619/COCH/2017) THE INCOME TAX OFFICER WARD 3 KANNUR. VS. M/S.KOLARI SERVICE CO - OPERATIVE BANK LIMITED, KALLUR, PO MATTANNUR KANNUR 670 702. PAN : AAAAK5525H. ( APPLICANT ) (RESPONDENT) M A NO. 15 /COCH /20 20 & ORS. M/S. EAST ELERI SCB LIMITED & ORS. 2 M A NO. 74 /COCH/20 20 : ASST.YEAR 2009 - 2010 (ARISING OUT OF ITA NO.604/COCH/2017) M A NO. 75 /COCH/20 20 : ASST.YEAR 2011 - 2012 (ARISING OUT OF ITA NO.605/COCH/2017) M A NO. 76 /COCH/20 20 : ASST.YEAR 2013 - 2014 (ARISING OUT OF ITA NO.604/COCH/2017) THE INCOME TAX OFFICER WARD 2(3) KOZHIKKODE. VS. M/S.PANTHEERANKAVU SERVICE CO - OPERATIVE BANK LIMITED, PANTHEERANKAVU KOZHIKODE 673 019. PAN : AAAAP6394F. ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI.MRITUNJAYA SHARMA, SR.DR RESPONDENT BY : SRI.ARUN RAJ M A NO. 77 /COCH/20 20 : ASST.YEAR 2012 - 2013 (ARISING OUT OF ITA NO.479/COCH/2017) THE INCOME TAX OFFICER WARD 2(2) KOZHIKKODE. VS. M/S.NADAKKUTHAZHA SERVICE CO - OPERATIVE BANK LIMITED, VADAKARA KOZHIKODE 663 101. PAN : AAAAN2328M. ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI.MRITUNJAYA SHARMA, SR.DR RESPONDENT BY : SRI.V.S.NARAYAN M A NO. 78 /COCH/20 20 : ASST.YEAR 2013 - 2014 (ARISING OUT OF ITA NO.470/COCH/2017) THE INCOME TAX OFFICER WARD 2(3) KOZHIKKODE. VS. M/S.KURUVATTUR SERVICE CO - OPERATIVE BANK LIMITED, KURUVATTUR KOZHIKODE 673 611. PAN : AABAK4474A. ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI.MRITUNJAYA SHARMA, SR.DR RESPONDENT BY : SRI.RAMKUMAR MENON, CA M A NO. 79 /COCH/20 20 : ASST.YEAR 2013 - 2014 (ARISING OUT OF ITA NO.471/COCH/2017) M A NO. 15 /COCH /20 20 & ORS. M/S. EAST ELERI SCB LIMITED & ORS. 3 THE INCOME TAX OFFICER WARD 2(3) KOZHIKKODE. VS. M/S.KARUVANTHURUTHI SERVICE CO - OPERATIVE BANK LIMITED, KARUVANTHURUTHI P.O. KOZHIKODE 673 643. PAN : AABAK9397E. ( APPLICANT ) (RESPONDENT) APPLICANT BY : SRI.MRITUNJAYA SHARMA, SR.DR RESPONDENT BY : --- NONE --- DATE OF HEARING : 26 .0 6 .2020 DATE OF PRONOUNCEMENT : 26 .0 6 .2020 O R D E R PER BENCH : 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 APPLICATIONS 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 ACCORDING LY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 26 TH DAY OF JUNE , 2020 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIA L MEMBER COCHIN ; DATED : 26 TH JUNE , 2020 . DEVADAS G* M A NO. 15 /COCH /20 20 & ORS. M/S. EAST ELERI SCB LIMITED & ORS. 4 COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPLICANTS. 2. THE RESPONDENT S . 3. THE CIT (APPEALS) KOZHIKODE . 4. THE PR.CIT KOZHIKODE . 5. DR, ITAT, COCHIN 6 . GUARD FILE.