The ITO,Wd-2, Tirur, Tirur V. M/s.Edavanna Service Co-op Bank ltd, Malappuram

MA 87/COCH/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9602 (ITAT-COCHIN)
• Duration Of Justice: 9 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2008-2009
• Appeal Filed On: 30-09-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRITUNJAYA SHARMA
• Section: 254(2)

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFOR E S/ SHRI CHANDRA POOJARI , AM & GEORGE GEORGE K., J M M.A. NOS. 87 & 88 / C OCH/2020 (ARISING OUT OF ITA NOS.4 20 & 421 /COCH/201 7 ) ASSESSMENT YEAR S: 2008 - 09 & 2013 - 14 THE INCOME TAX OFFICER, WARD - 2, TIRUR VS. M/S. EDAVANNA SERVICE CO - OPERATIVE BANK LTD., EDAVANNA POST, MALAPPURAM - 676 542. [PAN:AACA T 3056A] (REVEN UE - APPELLANT) (ASSESSEE - RESPONDENT) REVENUE BY SHRI MRITUNJAYA SHARMA, SR. DR ASSESSEE BY SHRI ANIL D. NAIR, ADV. D ATE OF HEARING 10 /0 7 /2020 DATE OF PRONOUNCEMENT 10 / 0 7 /20 20 O R D E R PER CHANDRA POOJARI, AM: BY THESE TWO MISCELLANEOUS PETITIONS, THE REVENUE HAS SOUGHT TO RECALL THE COMMON ORDER OF THE TRIBUNAL IN ASSESSEES CASE IN ITA NOS. 420 & 421 /COCH/201 7 DATED 13/06/2018. THE RELEVANT ASSESSMENT YEARS ARE 2008 - 09 & 2013 - 14. 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 M.P. NOS. 87 & 88/ COCH/2020 2 APPLICATION 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 PETITIONS FILED BY THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH J ULY , 2020 . SD/ - SD/ - (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 10 TH JU LY , 2020 GJ COPY TO: 1 . M/S. EDAVANNA S ERVICE CO - OPERATIVE BANK LTD., EDAVANNA POST, MALAPPURAM - 676 542. 2. THE ITO, WARD - 2, TIRUR . 3 . THE COMMISSIONER OF INCOME - TAX(APPEALS), KOZHIKODE. 4. THE PR. COMMISSIONER OF INCOME - TAX, KOZHIKODE. 5 . D. R., I.T.A.T., COCHIN BENCH, COCHIN. 5 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN