The ITO, Calicut V. M/s.Chelannur Service Co-op Bank Ltd, Calicut

MA 89/COCH/2020

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9603 (ITAT-COCHIN)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-07-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Assessment Year: 2010-2011
• Appeal Filed On: 30-09-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MRITUNJAYA SHARMA
• Assessee Lawyers: K PARVATHY AMMAL
• 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. NO .89 / COCH/202 0 (ARISING OUT OF ITA NO. 143 /COCH/201 7 ) ASSESSMENT YEAR : 20 1 0 - 11 THE INCOME TAX OFFICER, WARD - 2 (3), CALICUT. VS. M/S. CHELANNUR SERVICE CO - OPERATIVE BANK LTD., NO. F - 1242, P.O. CHELANNUR, CALICUT - 673 616. [PAN:AA BAT 6195R] ( REVENUE - APPELLANT) (ASSESSEE - RESPONDENT) REVENUE BY SHRI MRITUNJAYA SHARMA, SR. DR ASSESSEE BY SMT. K. PARVATHY AMMAL, CA 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 T HIS MISCELLANEOUS PETITION, THE REVENUE HAS SOUGHT TO RECALL THE ORDER OF THE TRIBUNAL IN ASSESSEES CASE IN ITA NO. 143 /COCH/201 7 DATED 2 6 /0 9 /201 7 . THE RELEVANT ASSESSMENT YEAR IS 2010 - 11. 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 A NY POWER TO CONDONE THE DELAY IN FILING THE MISCELLANEOUS M.P. NO. 89/C OCH/2020 2 APPLICATION AS PER THE PROVISIONS OF SECTION 254(2) OF THE I.T. ACT. HENCE, THIS MISCELLANEOUS APPLICATION IS DISMISSED AS TIME BARRED. IT IS ORDERED ACCORDINGLY. 3. IN THE RESULT, THE MISCELLANE OUS PETITION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH JU LY , 2020 . SD/ - SD/ - (GEORGE GEORGE K.) (CHANDRA POOJARI) JUDI CIAL MEMBER ACCOUNTANT MEMBER PLACE: KOCHI DATED: 10 TH JU LY , 2020 GJ COPY TO: 1 . M/S. CHELANNUR SERVICE CO - OPERATIVE BANK LTD., NO. F - 1242, P.O. CHELANNUR, CALICUT - 673 616. 2. THE INCOME TAX OFFICER, WARD - 2 (3), CALICUT. 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. 6 . GUARD FILE. BY ORDER (ASSISTANT REGISTRAR) I.T.A.T., COCHIN