Ita/163/2019 Of Catholic Syrian Bank Ltd v. The Deputy Commissionerof Income Tax (Tds)

IN THE HIGH COURT OF KERALA AT ERNAKULAMPRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 102 OF 2019 AGAINST THE ORDER IN ITA 358/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LIMITEDNEZHOOR BRANCH, KADUTHURUTHY, ELANJI ROAD, KOTTAYAM-686612(PAN/TAN. ) BY ADVS.JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS), CPC, GHAZIABAD0-201301 OTHER PRESENT: SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.163/2019, 172/2019, THE COURT ON THE SAME DAY DELIVEREDTHE FOLLOWING: ITA Nos.102, 163 & 172/2019 -2- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 163 OF 2019 AGAINST THE ORDER IN ITA 349/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTDKUMBANAD BRANCH, N.A LEEJOY BUILDING IV.,450, P.O. KUMBANAD, T.K. ROAD, PATHANAMTHITTA-689547(PAN/TAN.TVDC00700A) BY ADVS.JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONEROF INCOME TAX (TDS),CPC, GHAZIABAD,PIN-201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.102/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: -3- IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM FRIDAY, THE 3 DAY OF SEPTEMBER 2021 / 12TH BHADRA, 1943 ITA NO. 172 OF 2019 AGAINST THE ORDER/JUDGMENT IN ITA 370/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTDTHIRUVALLA R.S. ROAD BRANCH,RAILWAY STATION ROAD, CHILANKA JN, THIRUVALLA, PATHANAMTHITA-689101.(PAN/TAN. ) BY ADVS.JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOS RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS) CPC, GHAZIABAD-201301. SC CHRISTOPHER ABRAHAM THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.102/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: J U D G M E N T [ITA Nos.102/2019, 163/2019, 172/2019] S.V. Bhatti, J. Heard Advocate Mr Alexander Joseph Markos andStanding Counsel Mr Christopher Abraham for parties. Adv. Alexander Joseph Markos, counsel for the appellant, seeks indulgence of the Court to withdraw the Tax Appeals. The Income Tax Appeals stand dismissed as withdrawn.No order as to costs. Sd/-S.V.BHATTIJUDGE jjj Sd/-VIJU ABRAHAMJUDGE ITA Nos.102, 163 & 172/2019 APPENDIX OF ITA 163/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 28.2.2014. ANNEXURE BTRUE COPY OF THE APPEAL DATED 26.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX(APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 26.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS) KOTTAYAM. ANNEXURE ETRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE FTRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.349/COCH/2018. APPENDIX OF ITA 172/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 2.3.2014. ANNEXURE B ANNEXURE BTRUE COPY OF THE APPEAL DATED 26.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX(APPEALS), KOTTAYAM. ANNEXURE C TRUE COPY OF THE PETITION DATED 26.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS) KOTTAYAM. ANNEXURE ETRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE FTRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.349/COCH/2018. APPENDIX OF ITA 172/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 2.3.2014. ANNEXURE B TRUE COPY OF THE APPEAL DATED 24.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE CTRUE COPY OF THE PETITION DATED 24.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPEALLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS) KOTTAYAM. ANNEXURE ETRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPEALLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 8.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH IN I.T APPEAL NO.370/COCH/2018. APPENDIX OF ITA 102/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 31.5.2014 ANNEXURE BTRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS), KOTTAYAM. ANNEXURE CTRUE COPY OF THE PETITION DATED 08.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX(APPEALS) KOTTAYAM ANNEXURE ETRUE COPY OF THE SECOND APPEAL DATED NI.7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH ANNEXURE F TRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T.APPEAL NO.358/COCH/2018