ACIT, Trivandrum v. M/s SBT, Trivandrum

ITA 398/COCH/2009 | 1992-1993
Pronouncement Date: 11-03-2011

Appeal Details

RSA Number 39821914 RSA 2009
Bench Cochin
Appeal Number ITA 398/COCH/2009
Duration Of Justice 1 year(s) 8 month(s) 9 day(s)
Appellant ACIT, Trivandrum
Respondent M/s SBT, Trivandrum
Appeal Type Income Tax Appeal
Pronouncement Date 11-03-2011
Appeal Filed By Department
Bench Allotted DB
Tribunal Order Date 11-03-2011
Assessment Year 1992-1993
Appeal Filed On 02-07-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH COCHIN BEFORE SHRI N.VIJAYAKUMARAN & SHRI SANJAY ARORA I.T.A.NOS.396 TO 405/COCH/2009 ASS T . YEAR S : 1990 - 91 1991 - 92 1992 - 93 1994-95 1996-97 1999- 2000 2000-01 &2003-04 THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE- 1(1) TRIVANDRUM. VS. M/S. STATE BANK OF TRAVANCORE TRIVANDRUM. (APPELLANT) ( RESPONDENT ) APPELLANT BY SHRI T.J.VINCENT JR.DR RESPONDENT BY SHRI C. NARESH O R D E R PER BENCH: THIS IS A BUNCH OF 10 APPEALS. THESE APPEALS ARE FILED BY THE DEPARTMENT FOR THE ASSESSMENT YEARS 1990-91 1991- 92 1992-93 1994-95 1996-97 1999-2000 2000-01 & 2003-04. IN ALL THESE CASES IT IS NOT DISPUTED BY THE PARTIES THAT THE COD PERMISSION WAS DECLINED VIDE ITS MEETI NG HELD ON 25-2-2010 AND 28-10-2010. ONCE THE PERMISSION BY THE COMMITTEE ON DISPUTES (COD) IS DECLINED THE DEPART MENT IS PRECLUDED FROM FILING THE APPEAL AGAINST THE ISSUE RAISED IN EACH OF THE APPEALS. HENCE WE DISMISS ALL THESE 10 ITA NOS. 396 TO 405/COCH/2009 STATE BANK OF TRAVANCORE 2 APPEALS FOR THE ABOVE CAPTIONED ASSESSMENT YEARS FI LED BY THE DEPARTMENT. 2. IN THE RESULT ALL THESE DEPARTMENTAL APPEALS AR E DISMISSED. SD/- SD/- (SANJAY ARORA) (N.VIJAYKUMARAN) ACCOUNTANT MEMBER JUDICIAL M EMBER ERNAKULAM DATED THE 11 TH MARCH 2011. PM. COPY FORWARDED TO: 1. THE ASST. COMMISSIONER OF INCOME-TAX CIRCLE-1(1) TRIVANDRUM. 2. M/S. STATE BANK OF TRAVANCORE HEAD OFFICE POOJAPP URA TRIVANDRUM. 3. CIT(A)-I TRIVANDRUM. 4. CIT TRIVANDRUM. 5. D.R.