PUDUPPARIYARAM SERVICE CO OPERATIVE BANK LTD,PALAKKAD vs. INCOME TAX OFFICER, PALAKAKD
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.
Held
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.
Key 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).
Sections Cited
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
IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH - DB
BEFORE SHRI INTURI RAMA RAO, AM AND SHRI MANU KUMAR GIRI, JM
ITA No. 794/Coch/2025 Assessment Year: 2017-18
Puduppariyaram Service Co Operative .......... Appellant Bank Limited, No.F 1509, Puduppariyaram P.O., Palakkad, vs. Kerala- 678 731. [PAN: AAAAP9692A]
Income Tax Officer, Ward-2, Palakkad .......... Respondent
Assessee by: Shri Sivadas Chettor, C.A, Revenue by: Smt. Leena Lal, Snr AR
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.
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.
In the result, appeal of the assessee is dismissed.
Order pronounced in the open court on 25th November, 2025 at Cochin.
SD/- Sd/- (INTURI RAMA RAO) (MANU KUMAR GIRI) ACCOUNTANT MEMBER JUDICIAL MEMBER Cochin, Dated: 25th November, 2025 K.B Copy to: 1. The Appellant 2. The Respondent 3. The Pr. CIT concerned 4. The Sr. DR, ITAT, Cochin 5. Guard File
