The ITO, , Guruvayur V. M/s.Porkulam Service Co-op Bank Ltd, Trichur

MA 95/COCH/2019

• Counselvise Citation: [2019] 111 COUNSELVISE.COM (IT) 5585 (ITAT-COCHIN)
• Duration Of Justice: 2 month(s) 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 18-10-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 18-10-2019
• Assessment Year: 2014-2015
• Appeal Filed On: 13-08-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: A S BINDHU
• Assessee Lawyers: VIPIN K K
• 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. 95 /COCH/201 9 : ASST.YEAR 2014 - 2015 (ARISING OUT OF ITA NO. 465/COCH/2018 ) THE INCOME TAX OFFICER WARD 2 GURUVAYOOR . VS. M/S. THE PORKULAM SERVICE CO - OPERATIVE BANK LIMITED , PORKULAM THRISSUR 680 541. PAN : AAAAP4486A . ( APPLICANT ) (RESPONDENT) APPLICANT BY : SMT.A.S.BINDHU, SR.DR RESPONDENT BY : SRI.VIPIN K.K. DATE OF HEARING : 18.10.2019 DATE OF PRONOUNCEMENT : 18 .10.2019 O R D E R PER GEORGE GEORGE K, JM : THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DIRECTED AGAINST THE ITATS ORDER DATED 27 TH NOVEMBER , 201 8 IN ITA NO. 465 /COCH/201 8 . 2. AT THE OUTSET, WE NOTICED THAT THIS MISCELLANEOUS APPLICATION IS FILED ONLY ON 02.08.2019 , 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 MISCEL LANEOUS 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. M A NO. 95 /COCH /201 9. M/S. THE PORKULAM SCB LIMITED. 2 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED ON THIS 18 TH DAY OF OCTOBER, 2019 . SD/ - SD/ - ( CHANDRA POOJARI ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIA L MEMBER COCHIN ; DATED : 18 TH OCTOBER, 2019 . DEVDAS* COPY OF THE ORDER FORWARDED TO : BY ORDER, (ASSTT. REGISTRAR) ITAT, COCHIN 1. THE APPLICANT. 2. THE RESPONDENT. 3. THE CIT (APPEALS) - TRICHUR. 4. THE PR.CIT TRICHUR . 5. DR, ITAT, COCHIN 6 . GUARD FILE.