PUDUPPARIYARAM SERVICE CO OPERATIVE BANK LTD,PALAKKAD vs. INCOME TAX OFFICER, PALAKAKD

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ITA 794/COCH/2025Status: DisposedITAT Cochin25 November 2025AY 2017-18Bench: SHRI INTURI RAMA RAO (Accountant Member), SHRI MANU KUMAR GIRI (Judicial Member)2 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Income Tax Appellate Tribunal noted that since the CIT(A) had already addressed and allowed all the assessee's grounds of appeal, there was no subsisting grievance for the assessee. Consequently, the tribunal dismissed the appeal as infructuous.

What were the facts?

The assessee, Puduppariyaram Service Co Operative Bank Limited, filed an appeal against the order of the National Faceless Appeal Centre, Delhi (CIT(A)) for Assessment Year 2017-18. The CIT(A) had already allowed all the grounds of appeal (Ground Nos. 1 to 7, 8 and 11) in favor of the assessee.

What were the issues?

Whether the assessee's appeal before the tribunal was maintainable given that all their original grounds of appeal had already been allowed by the CIT(A).

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, COCHIN BENCH - DB

Before: SHRI INTURI RAMA RAO, AM & SHRI MANU KUMAR GIRI, JM

For Appellant: Shri Sivadas Chettor, C.A
For Respondent: Smt. Leena Lal, Snr AR
Hearing: 07.11.2025Pronounced: 25.11.2025

Date of Hearing: 07.11.2025 Date of Pronouncement: 25.11.2025 O R D E R PER MANU KUMAR GIRI, JM: These appeals filed by the assessee are directed against the order of the National Faceless Appeal Centre, Delhi [“CIT(A)” in short] dated 25.08.2025 for Assessment Year (AY) 2017-18.

2.

At the outset, we note that the ld.CIT(A) has allowed all the grounds of the assessee. Ground Nos. 1 to 7, 8 and 11 as raised by the assessee are decided in favour of the assessee. Hence, there is no grievance of the assessee survived. Therefore, we dismiss the appeal.

3.

In the result, appeal of the assessee is dismissed.

Order pronounced in the open court on 25th November, 2025 at Cochin.

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