Catholic Syrian Bank Ltd vs The Deputy Commissioner Of Income ...
2021 Latest Caselaw 18058 Ker

            IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                PRESENT
                THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                   &
               THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
     FRIDAY, THE 3RD 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 LTD
          PANDALAM BRANCH, P. B. NO.3, SANKARATHIL BUILDINGS, M. C.
          ROAD, PANDALAM, PATHANAMTHITTA - 689501. (PAN /TAN -
          TVDTO1129C)

          BY ADVS.
          JOSEPH MARKOSE (SR.)
          SRI.V.ABRAHAM MARKOS
          SRI.ABRAHAM JOSEPH MARKOS
          SRI.ISAAC THOMAS
          SHRI.ALEXANDER JOSEPH MARKOS
          SHRI.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 ON
THE 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 3RD 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-TVDTO1253A)

             BY ADVS.
             V.ABRAHAM MARKOS
             ABRAHAM JOSEPH MARKOS
             ISAAC THOMAS
             ALEXANDER JOSEPH MARKOS
             SHARAD JOSEPH KODANTHARA



RESPONDENT/S:

             THE DEPUTY COMMISSIONER OF INCOME TAX (TDS),
             CPC, GHAZIABAD- 201301.

             BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX
 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

                                            -3-



       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 DAY
DELIVERED THE FOLLOWING:
 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

                                            -4-




                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
                  THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                        &
                THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
       FRIDAY, THE 3RD 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 MARKOS
             SRI.ABRAHAM JOSEPH MARKOS
             SHRI.SHARAD JOSEPH KODANTHARA



RESPONDENT/S:

             THE DEPUTY COMMISSIONER OF INCOME TAX(TDS),
             CPC, GHAZIABAD-201301.

             BY ADV SRI.JOSE JOSEPH, SC, FOR INCOME TAX
 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

                                            -5-



       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 DAY
DELIVERED THE FOLLOWING:
 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

                                            -6-




                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
                  THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                        &
                THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
       FRIDAY, THE 3RD 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 LIMITED
            KUMBANAD BRANCH, N.A. LEEJOY BUILDINGS IV, 450, P.O. KUMBANAD,
            T. K. ROAD, PATHANAMTHITTA - 689 547 (PAN/TAN.TVDC00700A)

            BY ADVS.
            V.ABRAHAM MARKOS
            SRI.JOSEPH MARKOSE (SR.)
            SRI.ISAAC THOMAS
            SHRI.ALEXANDER JOSEPH MARKOS
            SHRI.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 DAY
DELIVERED THE FOLLOWING:
 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

                                            -7-




                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
                  THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                        &
                THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
       FRIDAY, THE 3RD 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 TVDTO0997F)

             BY ADVS.
             V.ABRAHAM MARKOS
             ABRAHAM JOSEPH MARKOS
             ISAAC THOMAS
             ALEXANDER JOSEPH MARKOS
             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
 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

                                            -8-



       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 DAY
DELIVERED THE FOLLOWING:
 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

                                            -9-




                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
                  THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                        &
                THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
       FRIDAY, THE 3RD 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 MARKOS
             ISAAC THOMAS
             ALEXANDER JOSEPH MARKOS
             SHARAD JOSEPH KODANTHARA
             SRI.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

                                           -10-



       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 DAY
DELIVERED THE FOLLOWING:
 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

                                            -11-




                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
                  THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                        &
                THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
       FRIDAY, THE 3RD 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 MARKOS
             ABRAHAM 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 DAY
DELIVERED THE FOLLOWING:
 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

                                            -12-




                IN THE HIGH COURT OF KERALA AT ERNAKULAM
                                    PRESENT
                  THE HONOURABLE MR.JUSTICE S.V.BHATTI
                                        &
                THE HONOURABLE MR.JUSTICE VIJU ABRAHAM
       FRIDAY, THE 3RD 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 MARKOS
            SRI.ABRAHAM JOSEPH MARKOS
            SRI.ISAAC THOMAS
            SHRI.ALEXANDER JOSEPH MARKOS
            SHRI.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

                                           -13-



       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 DAY
DELIVERED THE FOLLOWING:
 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

                                           -14-




                              JUDGMENT

[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 and

Standing 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.BHATTI JUDGE

Sd/-

VIJU ABRAHAM JUDGE jjj ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

APPENDIX OF ITA 123/2019

PETITIONER ANNEXURE

ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 31.05.2014.

ANNEXURE B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.

ANNEXURE C TRUE COPY OF THE PETITION DATED 08.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.

ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.

ANNEXURE E TRUE 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.359/COCH/2018.

ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

APPENDIX OF ITA 187/2019

PETITIONER ANNEXURE

ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 27.03.2014.

ANNEXURE B TRUE COPY OF THE APPEAL DATED 18.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS), KOTTAYAM.

ANNEXURE C TRUE COPY OF THE PETITION DATED 18.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.

ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX(APPEALS), KOTTAYAM.

ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-07-2018 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.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 B TRUE COPY OF THE APPEAL DATED 26.2.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.

ANNEXURE C TRUE COPY OF THE PETITION DATED 26.2.2016 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 INCOME TAX (APPEALS), KOTTAYAM.

ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH.

ANNEXURE F CERTIFIED 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 A TRUE COPY OF THE NOTICE OF INTIMATION DATED 20.12.2013.

ANNEXURE B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.

ANNEXURE C TRUE COPY OF THE PETITION DATED 08.02.2016 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 INCOME TAX (APPEALS), KOTTAYAM.

ANNEXURE E TRUE 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. 373/COCH/2018 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

APPENDIX OF ITA 125/2019

PETITIONER ANNEXURE

ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION 02.12.2013.

ANNEXURE B TRUE COPY OF THE APPEAL DATED 22.01.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX(APPEALS),KOTTAYAM.

ANNEXURE C TRUE COPY OF THE PETITION DATED 22.1.2016 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 INCOME TAX(APPEALS),KOTTAYAM.

ANNEXURE E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FILED BY THE APPELLANT BEFORE THE INCOME TAX APPELLATE TRIBUNAL,COCHIN BENCH.

ANNEXURE F CERTIFIED 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-A TRUE COPY OF THE NOTICE OF INTIMATION DATED 23.11.2014.

ANNEXURE-B TRUE COPY OF THE APPEAL DATED 22.01.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOMETAX (APPEALS), KOTTAYAM.

ANNEXURE-C TRUE COPY OF THE PETITION DATED 22.01.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.

ANNEXURE- D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOMETAX (APPEALS), KOTTAYAM.

ANNEXURE-E TRUE 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. 367/COCH/2018.

ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

APPENDIX OF ITA 117/2019

PETITIONER ANNEXURE

ANNEXURE-A TRUE COPY OF THE NOTICES OF INTIMATION DATED 24.03.2014

ANNEXURE-B TRUE COPY OF THE APPEAL DATED 08.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS),KOTTAYAM

ANNEXURE-C TRUE COPY OF THE PETITION DATED 08.02.2016 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-E TRUE COPY OF THE SECOND APPEAL DATED NIL-7-2018 FIELD BY THE APPELLATE BEFORE THE INCOME TAX APPELLATE TR8BUNAL, COCHIN BANCH

ANNEXURE-F TRUE 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/2018 ITA Nos. 191, 83, 113, 117, 123, 125, 133 & 187/2019

APPENDIX OF ITA 191/2019

PETITIONER ANNEXURE

ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED 27.03.2014.

ANNEXURE B TRUE COPY OF THE APPEAL DATED 18.02.2016 FILED BY THE APPELLANT BEFORE THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.

ANNEXURE C TRUE COPY OF THE PETITION DATED 18.02.2016 TO CONDONE THE DELAY IN FILING THE APPEAL FILED BY THE APPELLANT.

ANNEXURE D TRUE COPY OF THE APPELLATE ORDER DATED 31.05.2018 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), KOTTAYAM.

ANNEXURE E TRUE 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.