Kerala High Court
Catholic Syrian Bank Ltd vs The Deputy Commissioner Of Income ... on 3 September, 2021
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. 102 OF 2019
AGAINST THE ORDER IN ITA 358/2018 OF I.T.A.TRIBUNAL,COCHIN BENCH,
ERNAKULAM
APPELLANT/S:
CATHOLIC SYRIAN BANK LIMITED
NEZHOOR BRANCH, KADUTHURUTHY, ELANJI ROAD, KOTTAYAM-
686612(PAN/TAN.TVDTO1253A)
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), 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 DELIVERED
THE 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 3RD 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 LTD
KUMBANAD 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 MARKOS
SRI.ABRAHAM JOSEPH MARKOS
SRI.ISAAC THOMAS
SHRI.ALEXANDER JOSEPH MARKOS
SHRI.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 DAY
DELIVERED THE FOLLOWING:
ITA Nos.102, 163 & 172/2019
-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 3RD 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 LTD
THIRUVALLA R.S. ROAD BRANCH,RAILWAY STATION ROAD, CHILANKA
JN, THIRUVALLA, PATHANAMTHITA-689101.
(PAN/TAN.TVDTO0993G)
BY ADVS.
JOSEPH MARKOSE (SR.)
SRI.V.ABRAHAM MARKOS
SRI.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 DAY
DELIVERED THE FOLLOWING:
ITA Nos.102, 163 & 172/2019
-4-
JUDGMENT
[ITA Nos.102/2019, 163/2019, 172/2019]
S.V. Bhatti, J.
Heard Advocate Mr Alexander Joseph Markos and
Standing 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.BHATTI
JUDGE
Sd/-
VIJU ABRAHAM
JUDGE
jjj
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 B TRUE 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 31.05.2018
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.349/COCH/2018.
ITA Nos.102, 163 & 172/2019
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 C TRUE 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 E TRUE 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.
ITA Nos.102, 163 & 172/2019
APPENDIX OF ITA 102/2019
PETITIONER ANNEXURE
ANNEXURE A TRUE COPY OF THE NOTICE OF INTIMATION DATED
31.5.2014
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 08.2.2016 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 E TRUE 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
