Ita/191/2019 Of Catholic Syrian Bank Ltd v. The Deputy Commissioner Of Income Tax (Tdc)

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. 191 OF 2019 AGAINST THE ORDER IN ITA 345/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTDPANDALAM BRANCH, P. B. NO.3, SANKARATHIL BUILDINGS, M. C. ROAD, PANDALAM, PATHANAMTHITTA - 689501. (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 (TDC)CPC, GHAZIABAD - 201301 OTHER PRESENT: SC JOSE JOSEPH THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.123/2019, 187/2019 AND CONNECTED CASES, THE COURT ONTHE SAME DAY DELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -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. 123 OF 2019 AGAINST THE ORDER IN ITA 359/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,NEZHOOR BRANCH, KADUTHURUTHY ELANJI ROAD, KOTTAYAM- 686612 (PAN/TAN- ) BY ADVS.V.ABRAHAM MARKOSABRAHAM JOSEPH MARKOSISAAC THOMASALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS), CPC, GHAZIABAD- 201301. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 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. 187 OF 2019 AGAINST THE ORDER IN ITA 343/2018 OF AGRL.I.T.ADDITIONAL .BENCH,ERNAKULAM, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,PANDALAM BRANCH, P.N. NO.3, SANKARATHI BUILDINGS, M.C.ROAD, PANDALAM, PATHANAMTHITTA-689501(PAN/TAN.TVDTO 1129C) BY ADVS.JOSEPH MARKOSE (SR.)SRI.V.ABRAHAM MARKOSSRI.ABRAHAM JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS), CPC, GHAZIABAD-201301. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 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. 113 OF 2019 AGAINST THE ORDER IN ITA 350/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LIMITEDKUMBANAD BRANCH, N.A. LEEJOY BUILDINGS IV, 450, P.O. KUMBANAD,T. K. ROAD, PATHANAMTHITTA - 689 547 (PAN/TAN.TVDC00700A) BY ADVS.V.ABRAHAM MARKOSSRI.JOSEPH MARKOSE (SR.)SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)CPC, GHAZIABAD - 201 301. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE VIJU ABRAHAM CATHOLIC SYRIAN BANK LIMITEDKUMBANAD BRANCH, N.A. LEEJOY BUILDINGS IV, 450, P.O. KUMBANAD,T. K. ROAD, PATHANAMTHITTA - 689 547 (PAN/TAN.TVDC00700A) BY ADVS.V.ABRAHAM MARKOSSRI.JOSEPH MARKOSE (SR.)SRI.ISAAC THOMASSHRI.ALEXANDER JOSEPH MARKOSSHRI.SHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX (TDS)CPC, GHAZIABAD - 201 301. BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 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. 83 OF 2019 AGAINST THE ORDER IN ITA 373/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.CHOONAD BRANCH, MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O, ALAPPUZHA-690 503, (PAN/TAN ) BY ADVS.V.ABRAHAM MARKOSABRAHAM JOSEPH MARKOSISAAC THOMASALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARA RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS) CPC, GHAZIABAD-201 301 BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 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. 125 OF 2019 AGAINST THE ORDER IN ITA 361/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,THATTARAMBALAM BRANCH, POOTHIYOTTU BUILDINGS, THATTARAMBALAM, MAVELIKARA, ALLEPPEY 690 103(PAN/TAN TVTO0997D) BY ADVS.JOSEPH MARKOSE (SR.)ABRAHAM JOSEPH MARKOSISAAC THOMASALEXANDER JOSEPH MARKOSSHARAD JOSEPH KODANTHARASRI.V.ABRAHAM MARKOS RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS),CPC, GHAZIABAD 201 301 BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 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. 133 OF 2019 AGAINST THE ORDER IN ITA 367/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.,THATTARAMBALAM BRANCH, POOTHIYOTTU BUILDINGS, THATTARAMBALAM, MAVELIKARA, ALLEPPEY 690 103(PAN/TAN TVTO0997D) BY ADVS.JOSEPH MARKOSE (SR.)V.ABRAHAM MARKOSABRAHAM JOSEPH MARKOS RESPONDENT/S: THE DEPUTY COMMISSIONER OF INCOME TAX(TDS), CPC, GHAZIABAD 201 301 BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 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. 117 OF 2019 AGAINST THE ORDER IN ITA 376/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.CHOONAD BRANCH,MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O., ALAPPUZHA-690 50-3, (PAN/TAN.TVDTO 0997F) CPC, GHAZIABAD 201 301 BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 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. 117 OF 2019 AGAINST THE ORDER IN ITA 376/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH, ERNAKULAM APPELLANT/S: CATHOLIC SYRIAN BANK LTD.CHOONAD BRANCH,MANJADIKUTTIYIL BUILDING, CHOONAD, ELIPPAKULAM P.O., ALAPPUZHA-690 50-3, (PAN/TAN.TVDTO 0997F) 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)INCOME TAX (TDS) , CPC, GHAZIABAD-20 301 BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 THIS INCOME TAX APPEAL HAVING COME UP FOR HEARING ON 03.09.2021,ALONG WITH ITA.191/2019 AND CONNECTED CASES, THE COURT ON THE SAME DAYDELIVERED THE FOLLOWING: ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -14- J U D G M E N T [ITA Nos.191/2019, 123/2019, 187/2019, 113/2019, 83/2019,125/2019, 133/2019, 117/2019] S.V. Bhatti, J. Heard Advocate Mr Alexander Joseph Markos andStanding Counsel Mr Jose Joseph 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.BHATTIJUDGESd/-VIJU ABRAHAMJUDGE ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 APPENDIX OF ITA 123/2019 PETITIONER ANNEXURE ANNEXURE ATRUE COPY OF THE NOTICE OF INTIMATION DATED 31.05.2014. 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 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE DTRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018PASSED BY THE COMMISSIONER OF INCOME TAX (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.359/COCH/2018. ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 APPENDIX OF ITA 187/2019 PETITIONER ANNEXURE ANNEXURE ATRUE COPY OF THE NOTICE OF INTIMATION DATED 27.03.2014. ANNEXURE BTRUE COPY OF THE APPEAL DATED 18.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS), KOTTAYAM. ANNEXURE CTRUE COPY OF THE PETITION DATED 18.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE DTRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS), KOTTAYAM. ANNEXURE ETRUE COPY OF THE SECOND APPEAL DATED NIL-07-2018 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.343/COCH/2018. ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 APPENDIX OF ITA 113/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION 1.12.2013. ANNEXURE BTRUE COPY OF THE APPEAL DATED 26.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE CTRUE COPY OF THE PETITION DATED 26.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE ETRUE COPY OF THE SECOND APPEAL DATED NIL-07-2018 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.343/COCH/2018. ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 APPENDIX OF ITA 113/2019 PETITIONER ANNEXURE ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION 1.12.2013. ANNEXURE BTRUE COPY OF THE APPEAL DATED 26.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE CTRUE COPY OF THE PETITION DATED 26.2.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE DTRUE 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 APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH.FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. ANNEXURE FCERTIFIED COPY OF IMPUGNED COMMON ORDER DATED 8.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN I.T APPEAL NO.350/COCH/2018. ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 APPENDIX OF ITA 83/2019 PETITIONER ANNEXURE ANNEXURE ATRUE COPY OF THE NOTICE OF INTIMATION DATED 20.12.2013. 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 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE DTRUE 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 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. 373/COCH/2018 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 -19- APPENDIX OF ITA 125/2019 PETITIONER ANNEXURE ANNEXURE ATRUE COPY OF THE NOTICE OF INTIMATION 02.12.2013. ANNEXURE BTRUE COPY OF THE APPEAL DATED 22.01.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS),KOTTAYAM. ANNEXURE CTRUE COPY OF THE PETITION DATED 22.1.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE DTRUE 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 APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH.FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH. ANNEXURE FCERTIFIED COPY OF IPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH IN I.T APPEAL NO.361/COCH/2018. ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 APPENDIX OF ITA 133/2019 PETITIONER ANNEXURE ANNEXURE-ATRUE COPY OF THE NOTICE OF INTIMATION DATED 23.11.2014. ANNEXURE-BTRUE COPY OF THE APPEAL DATED 22.01.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX (APPEALS), KOTTAYAM. ANNEXURE-CTRUE COPY OF THE PETITION DATED 22.01.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE- DTRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED 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.FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH. APPENDIX OF ITA 133/2019 PETITIONER ANNEXURE ANNEXURE-ATRUE COPY OF THE NOTICE OF INTIMATION DATED 23.11.2014. ANNEXURE-BTRUE COPY OF THE APPEAL DATED 22.01.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX (APPEALS), KOTTAYAM. ANNEXURE-CTRUE COPY OF THE PETITION DATED 22.01.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE- DTRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED 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.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. 367/COCH/2018. ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 APPENDIX OF ITA 117/2019 PETITIONER ANNEXURE ANNEXURE-ATRUE COPY OF THE NOTICES OF INTIMATION DATED 24.03.2014 ANNEXURE-BTRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS),KOTTAYAMTHE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS),KOTTAYAM ANNEXURE-CTRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANTCONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT ANNEXURE-DTRUE COPY OF THE APPELLATE ORDER DATED 31.5.2018 PASSED BY THE COMMISSIONER OF INCOMETAX (APPEALS),KOTTAYAMPASSED BY THE COMMISSIONER OF INCOMETAX (APPEALS),KOTTAYAM ANNEXURE-ETRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FIELD BY THE APPELLATE BEFORE THE INCOME TAX APPELLATE TR8BUNAL, COCHIN BANCHFIELD BY THE APPELLATE BEFORE THE INCOME TAX APPELLATE TR8BUNAL, COCHIN BANCH ANNEXURE-FTRUE COPY OF IMPUGNED COMMON ORDER DATED 08.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BANCH IN I.T.APPEAL NO.376/COCH/201808.10.2018 PASSED BY THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BANCH IN I.T.APPEAL NO.376/COCH/2018 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019 APPENDIX OF ITA 191/2019 PETITIONER ANNEXURE ANNEXURE ATRUE COPY OF THE NOTICE OF INTIMATION DATED 27.03.2014. ANNEXURE BTRUE COPY OF THE APPEAL DATED 18.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM. ANNEXURE CTRUE COPY OF THE PETITION DATED 18.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT. ANNEXURE DTRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018PASSED BY THE COMMISSIONER OF INCOME TAX (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 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.345/COCH/2018.