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“stay petition”

AppealsSection 254Section 254340 judgments

The decision most relied on for stay petition is Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations (336 ITR 533), cited in 21 judgments on BharatTax.

Leading authorities on stay petition

Allahabad in Dr. V.S. Chauhan v. Director of Income-tax, Investigations
336 ITR 533 · 2011 · High Court
21
citing judgments

A writ petition challenging a search operation is liable to be dismissed on the ground of laches if the assessee unduly delays challenging the proceedings and only seeks to stall them when they anticipate an adverse outcome.

KishoreJagjivandasTanna v. Joint Director of Income Tax (Inv.)
98 Taxmann.com 235 · 2018 · High Court
11
citing judgments

A litigant who delays in pursuing their rights for over a decade, despite a favorable court order, does not deserve relief in discretionary and equitable jurisdiction.

Judgments citing stay petition

Sri. E.Noushad, Kollam vs. DCIT, Kollan

In the result, the appeals filed by the assessee are allowed, and the stay petitions dismissed as infructuous

ITA 17/COCH/2021[2008-09]Status: DisposedITAT Cochin30 Oct 2023AY 2008-09

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 132Section 132ASection 153ASection 153C

03/Coch/2021 E. Noushad vs. Dy. CIT v. Shelly Products [2003] 261 ITR 367 (SC)). As we have decided the assessee’s appeals, his stay petitions become infructuous. We decide accordingly. 6. In the result, the appeals filed by the assessee are allowed, and the stay petitions dismissed as infructuous. Order

Sri.E. Noushad, Kollam vs. DCIT, Kollam

In the result, the appeals filed by the assessee are allowed, and the stay petitions dismissed as infructuous

ITA 16/COCH/2021[2007-08]Status: DisposedITAT Cochin30 Oct 2023AY 2007-08

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Anil D. Nair, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 132Section 132ASection 153ASection 153C

03/Coch/2021 E. Noushad vs. Dy. CIT v. Shelly Products [2003] 261 ITR 367 (SC)). As we have decided the assessee’s appeals, his stay petitions become infructuous. We decide accordingly. 6. In the result, the appeals filed by the assessee are allowed, and the stay petitions dismissed as infructuous. Order

Chalakudy Multipurpose Co-Op Society Ltd No. R 1213, Chalakudy vs. ITO Ward 2(1), Thrissur

In the result, the assessee’s appeal is allowed and SA dismissed

ITA 1007/COCH/2022[2019-20]Status: HeardITAT Cochin11 Oct 2023AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Amaljith, P.J., CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

find no reason for sustaining the impugned disallowance. We direct accordingly, and the assessee succeeds. It’s appeal having been disposed of, the stay petition becomes infructuous, and is dismissed as such. 6. In the result, the assessee’s appeal is allowed and SA dismissed. Order pronounced on October

M/S Anchalumoodu Service Co-Op Bank Limited, Kollam vs. ITO Ward -1 & Tps, Kollam

In the result, the assessee’s appeal is allowed and SA dismissed

ITA 944/COCH/2022[2019-20]Status: HeardITAT Cochin10 Oct 2023AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Santosh P. Abraham, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 139(1)Section 143(1)Section 143(1)(a)Section 80ASection 80P

find no reason for sustaining the impugned disallowance. We direct accordingly, and the assessee succeeds. It’s appeal having been disposed of, the stay petition becomes infructuous, and is dismissed as such. 6. In the result, the assessee’s appeal is allowed and SA dismissed. Order pronounced on October

Shri Vardhaman Urban Credit Souharda Sahakari Niyamit, Kudchi vs. Income Tax Officer, Ward - 1, Belagavi

In the result, the appeal filed by the assessee in ITA

ITA 91/PAN/2023[2017-18]Status: DisposedITAT Panaji08 Sept 2023AY 2017-18

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita No.91/Pan/2023 िनधा"रण वष" / Assessment Year : 2017-18 Shri Vardhaman Urban Vs. Ito, Ward-1, Belgaum. Credit Souharda Sahakari Niyamit, Post- Kudchi, Tal- Raibag, Dist.- Belgaum, Karnataka- 591005. Pan : Aaaas5599R Appellant Respondent S.A. No.07/Pan/2023 (Arising Out Of Ita No.91/Pan/2023) िनधा"रण वष" / Assessment Year : 2017-18 Shri Vardhaman Urban Vs. Ito, Ward-1, Belgaum. Credit Souharda Sahakari Niyamit, Post- Kudchi, Tal- Raibag, Dist.- Belgaum, Karnataka- 591005. Pan : Aaaas5599R Appellant Respondent Assessee By : Shri U. G. Ammangi Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 04.09.2023 Date Of Pronouncement : 08.09.2023 आदेश / Order Per Inturi Rama Rao, Am: This Is An Appeal Filed By The Assessee Directed Against The Order Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated

For Appellant: Shri U. G. AmmangiFor Respondent: Shri Ashwini D. Hosmani
Section 143(3)Section 21Section 80PSection 80P(2)(a)Section 80P(2)(d)

National Faceless Appeal Centre, Delhi [‘NFAC’] dated 2 S.A. No.07/PAN/2023 27.02.2023 for the assessment years 2017-18. The assessee also filed a Stay Petition bearing S.A. No.07/PAN/2023. ITA No.91/PAN/2023 : 2. The appellant raised the following grounds of appeal :- “1. Assessee is a co-operative credit society registered under Karnataka Souharda

Vivek Agarwal, Rajgangpur vs. ITO Ward-1, Rourkela

In the result, Stay petition filed by the assessee is dismissed and the appeal of the assessee stands partly allowed for statistical purposes

ITA 33/CTK/2023[2011-12]Status: DisposedITAT Cuttack17 Jul 2023AY 2011-12

Bench: Before Shri George Mathan, Judicial & Girish Agrawalwals.A. No.5/Ctk/2023 Assessment Year : 2011-12 Vivek Agarwal, C/O. Jugal Vivek Agarwal, C/O. Jugal Vs. Ito, Ward Ito, Ward-1, Kishore Dinanat, Main Road, Kishore Dinanat, Main Road, Rourkela Rajgangpur Pan/Gir No. Pan/Gir No.Aafpn 4306 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : None Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 17/07 7/2023 Date Of Pronouncement : 17/0 /07/2023 O R D E R Per Bench

For Appellant: NoneFor Respondent: Shri S.C.Mohanty

directed to file all such evidences, as required for adjudication of the appeal by the ld CIT(A). 7. The assessee has filed stay petition being S.A. No.5/CTK/2023 to stay the demand raised on the assessee. As we have restored the issue to the file ... while adjudicating the quantum appeal, the stay petition filed by the assessee stands dismissed. 8. In the result, Stay petition filed by the assessee is dismissed and the appeal of the assessee stands partly allowed for statistical purposes. Order dictated and pronounced in the open court on 17/07/2023. sd/- (Girish

Dilip Kumar Nanda, Bhubaneswar vs. ITO Ward-2(4), Bhubaneswar

In the result, Stay petition filed by the assessee is dismissed and the appeal of the assessee stands partly allowed for statistical purposes

ITA 21/CTK/2023[2016-17]Status: DisposedITAT Cuttack17 Jul 2023AY 2016-17

Bench: Before Shri George Mathan, Judicial & Girish Agrawalwals.A. No.4/Ctk/2023 Assessment Year : 2016-17 Mr Dilip Kumar Nanda, Plot Mr Dilip Kumar Nanda, Plot Vs. Ito, Ward Ito, Ward-2(4), No.A-20, 20, Hig Hig Duplex, Duplex, Bubaneswar Bubaneswar Phase-Ii, Ii, Pokhariput, Pokhariput, Po: Po: Palashpalli, Bhubaneswar. Palashpalli, Bhubaneswar. Pan/Gir No. Pan/Gir No.Aafpn 4306 B (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Natabar Panda Panda, Ar Revenue By : Shri S.C.Mohanty : Shri S.C.Mohanty, Sr Dr Date Of Hearing : 17/07 7/2023 Date Of Pronouncement : 17/0 /07/2023 O R D E R Per Bench

For Appellant: Shri Natabar PandaFor Respondent: Shri S.C.Mohanty

benefit of the cost as tax, fees, penalty or any other form in any of the assessment years. 6. The assessee has filed stay petition being S.A. No.4/CTK/2023 to stay the demand raised on the assessee on the ground that the assessee is suffering from acute financial hardship ... have restored the issue to the file of the ld CIT(A) while adjudicating the quantum appeal, the stay petition filed by the assessee stands dismissed. 7. In the result, Stay petition filed by the assessee is dismissed and the appeal of the assessee stands partly allowed for statistical purposes

Manju Choraria, Bhubaneswar vs. ITO Ward-2(3), Cuttack

In the result, Stay petition filed by the assessee is dismissed and the appeal of the assessee stands partly allowed for statistical purposes

ITA 179/CTK/2023[2013-14]Status: DisposedITAT Cuttack17 Jul 2023AY 2013-14

Bench: Before Shri George Mathan, Judicial & Girish Agarwalgirish Agarwals.A. No.8/Ctk/2023 Assessment Year : 2013-14 Manju Manju Choraria, Choraria, Plot Plot Vs. Ito, Ward Ito, Ward-2(3), No.729, No.729, Abhhisek Abhhisek Bhubaneswar Ubaneswar Apartment, Apartment, Sahid Sahid Nagar, Nagar, Bhubaneswar Bhubaneswar. Pan/Gir No. Pan/Gir No.Abkpc 9390 C (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri Natabar Panda Natabar Panda, Ar Revenue By : Shri S.C.Mohanty Shri S.C.Mohanty, Sr Dr Date Of Hearing : 17/07 7/2023 Date Of Pronouncement : 17/0 /07/2023 O R D E R Per Bench This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld This Is An Appeal Filed By The Assessee Against The Order Of The Ld Cit(A), Nfac, Delhi A), Nfac, Delhi Dated 17.3.2023 In Appeal No.Itba Itba/Nfac/S/250/2022- 23/1050909482 23/1050909482(1) For The Assessment Year 2013-14. 2. Shri Natabar Panda, Ld Ar Appeared For The Assessee & Shri Shri Natabar Panda, Ld Ar Appeared For The Assessee & Shri Shri Natabar Panda, Ld Ar Appeared For The Assessee & Shri S.C.Mohanty, Ld Sr Dr Appeared For The Revenue. S.C.Mohanty, Ld Sr Dr Appeared For The Revenue.

For Appellant: Shri Natabar PandaFor Respondent: Shri S.C.Mohanty

benefit of the cost as tax, fees, penalty or any other form in any of the assessment years. 6. The assessee has filed stay petition being S.A. No.8/CTK/2023 to stay the demand raised on the assessee on the ground that the assessee is suffering from acute financial hardship ... have restored the issue to the file of the ld CIT(A) while adjudicating the quantum appeal, the stay petition filed by the assessee stands dismissed. 7. In the result, Stay petition filed by the assessee is dismissed and the appeal of the assessee stands partly allowed for statistical purposes

Shri Arvind Navrang Singh, Mumbai vs. Asstt. CIT-CC-3, Thane

ITA 385/MUM/2021[2011-12]Status: DisposedITAT Mumbai28 Jun 2023AY 2011-12

Bench: Shri Kuldip Singh & Shri Gagan Goyalsa No.124/M/2022 (Arising Out Of Ita No.385/M/2021) Assessment Year: 2011-12 Shri Arvind Navrang Asst. Commissioner Of Singh, Income Tax, 1503, 1504 Thakur Jewel, Central Circle-3, 6Th Floor, A-Wing, Thakur Village, Vs. 120 Ft. Road, Asher It Park, Kandivali (East), Road No.16Z, Mumbai – 400 101 Wagle Indl. Estate, Pan: Agtps2026B Thane (W)-400 604 (Appellant) (Respondent) Assessment Year: 2011-12 Shri Arvind Navrang Asst. Commissioner Of Singh, Income Tax, 1503, 1504 Thakur Jewel, Central Circle-3, 6Th Floor, A-Wing, Thakur Village, Vs. 120 Ft. Road, Asher It Park, Kandivali (East), Road No.16Z, Mumbai – 400 101 Wagle Indl. Estate, Thane (W)-400 604 Pan: Agtps2026B (Appellant) (Respondent)

For Appellant: Shri Sashi Tulsiyan, A.RFor Respondent: Smt Shailja Rai, CIT-DR
Section 132Section 143(3)Section 153ASection 245D(4)

view of what has been discussed above, the appeal filed by the assessee is hereby allowed. 13. In view of the matter stay petition filed by the assessee is dismissed having been become infructuous. Order pronounced in the open court on 28.06.2023. (GAGAN GOYAL) (KULDIP SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER

M/S Edavanakkad Service Co-Op Bank Ltd No 1, Ernakulam vs. The ITO Ward 2(5) Non Corporate, Kochi

ITA 1017/COCH/2022[2015-16]Status: DisposedITAT Cochin14 Jun 2023AY 2015-16

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Ms. Anjana A, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(3)Section 40Section 80PSection 80P(2)(a)

against the order of the Ld. CIT(A)/NFAC dated 18.11.2022 for AY. 2013-14 to AY. 2015-16. The assessee has also filed Stay Petitions. However, since both parties agree to hearing of the appeals on merit, we proceed to hear and dispose of the appeals; and therefore ... stay petitions SP. Nos. 90 to 92/Coch/2022 A.Ys. 2013-14 to AY. 2015-16 M/s. Edavannakkad Service Co-op. stands dismissed by infructuous. Since the issues involved in these appeals are common, they were heard together and are being disposed of by this common order. Brief facts are that

M/S Edavanakkad Service Co-Op Bank Ltd No 1, Ernakulam vs. The ITO Ward 2(5) Non Corporate, Kochi

ITA 1016/COCH/2022[2014-15]Status: DisposedITAT Cochin14 Jun 2023AY 2014-15

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Ms. Anjana A, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(3)Section 40Section 80PSection 80P(2)(a)

against the order of the Ld. CIT(A)/NFAC dated 18.11.2022 for AY. 2013-14 to AY. 2015-16. The assessee has also filed Stay Petitions. However, since both parties agree to hearing of the appeals on merit, we proceed to hear and dispose of the appeals; and therefore ... stay petitions SP. Nos. 90 to 92/Coch/2022 A.Ys. 2013-14 to AY. 2015-16 M/s. Edavannakkad Service Co-op. stands dismissed by infructuous. Since the issues involved in these appeals are common, they were heard together and are being disposed of by this common order. Brief facts are that

M/S Edavanakkad Service Co-Op Bank Ltd No 1, Ernakulam vs. The ITO Ward 2(5) Non Corporate, Kochi

ITA 1015/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Jun 2023AY 2013-14

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Ms. Anjana A, (Adv)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(3)Section 40Section 80PSection 80P(2)(a)

against the order of the Ld. CIT(A)/NFAC dated 18.11.2022 for AY. 2013-14 to AY. 2015-16. The assessee has also filed Stay Petitions. However, since both parties agree to hearing of the appeals on merit, we proceed to hear and dispose of the appeals; and therefore ... stay petitions SP. Nos. 90 to 92/Coch/2022 A.Ys. 2013-14 to AY. 2015-16 M/s. Edavannakkad Service Co-op. stands dismissed by infructuous. Since the issues involved in these appeals are common, they were heard together and are being disposed of by this common order. Brief facts are that

Boston Scientific International Bv the Netherlands, Netherland vs. ACIT, Circle-1(1)(2), Int. Taxation, New Delhi

In the result, the appeal of the assessee is allowed and the stay petition of the assessee is dismissed as infructuous

ITA 789/DEL/2023[2013-14]Status: DisposedITAT Delhi08 Jun 2023AY 2013-14

Bench: Shri Kul Bharat & Shri M. Balaganeshboston Scientific International Vs. Acit, Bv The Netherlands, Circle-1(1)(2), 100A, The Capital Court Oiof International Taxation, Palm Marg Munirka, Delhi- New Delhi 110067 (Appellant) (Respondent) Pan: Aaacb4238J Sa No. 152/Del/2023 (In Ita No. 789/Del/2023) (Assessment Year: 2013-14) Boston Scientific International Vs. Acit, Bv The Netherlands, Circle-1(1)(2), 100A, The Capital Court Oiof International Taxation, Palm Marg Munirka, Delhi- New Delhi 110067 (Appellant) (Respondent) Pan: Aaacb4238J

For Appellant: Sh. Deepak Kumar, AdvFor Respondent: Shri Vijay B. Vasanta, CIT DR
Section 115JSection 143(3)Section 147Section 148Section 151Section 151(1)Section 40

open. Accordingly, ground No. 2 is allowed. 7. Since, the appeal itself is hereby disposed off in favour of the assessee, the adjudication of stay petition of the assessee becomes infructuous. 8. In the result, the appeal of the assessee is allowed and the stay petition of the assessee

Ochanthuruth Service Co-Op Bank Ltd, Cochin vs. ITO, Non Corporate Ward 2(5), Kochi

ITA 91/COCH/2023[2012-13]Status: DisposedITAT Cochin06 Jun 2023AY 2012-13

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: NoneFor Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(3)Section 7Section 80PSection 80P(2)(a)Section 80P(4)

Ochanthuruthu Service Co-op the Income Tax Act, 1961 (hereinafter “the Act”). Since both sides agree for disposal of appeal, Stay Petition filed would become infructuous. 2. Brief facts are that the assessee is registered as a Primary Agricultural Credit Co-operative Society under the Kerala Co- operative Societies

Space Centre Employees Co-Op Society Ltd, Trivandrum vs. ITO Ward 2(1), Trivandrum

In the result, the Appeal and Stay Petition of the assessee stands dismissed

ITA 89/COCH/2023[2013-14]Status: DisposedITAT Cochin06 Jun 2023AY 2013-14

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 89/Coch/2023 (िनधा"रण वष" / Assessment Year: 2013-14) Space Centre Employees बनाम/ Ito, Ward-2(1), Co-Operative Society Ltd. Trivandrum. Vs. No. T1388 Office Building, Isro Post, Veli, Thiruvananthapurm- 695201. (अपीलाथ" /Appellant) .. (""थ" / Respondent) Sp. No. 20/Coch/2023 Arising Out Of Ita. No.89/Coch/2023 (िनधा"रण वष" / Assessment Year: 2013-14) Space Centre Employees बनाम/ Ito, Ward-2(1), Co-Operative Society Ltd. Trivandrum. Vs. No. T1388 Office Building, Isro Post, Veli, Thiruvananthapurm- 695201. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaap1047R (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: Shri Santhosh P Abraham Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 18/05/2023 घोषणा की तारीख /Date Of Pronouncement: 06/06/2023

For Appellant: Shri Santhosh P AbrahamFor Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 271BSection 44Section 44A

preferred by the assessee against the order of the Ld. CIT(A)/NFAC dated 01.12.2022 for AY. 2013-14. The assessee has also filed Stay Petitions which becomes infructuous, since we are disposing of the appeal on merits. 2 SP. NO. 20/Coch/2023 A.Y. AY. 2013-14 2. The grounds ... inclined to dismiss the appeal of the assessee and confirm the penalty u/s 271B of the Act. 7. In the result, the Appeal and Stay Petition of the assessee stands dismissed. Order pronounced in the open court on this 06/06/2023. (SANJAY ARORA) JUDICIAL MEMBER Cochin; Dated : 06/06/2023. Vijay Pal Singh

M/S Edapally Vadakkumbhagam Service Co-Op Bank Ltd No 1431, Kochi vs. ITO Ward 1(5), Range 1, Non Corporate, Kochi

In the result, the appeals of the assessee are allowed for statistical purposes and Stay Petition stands dismissed

ITA 39/COCH/2023[2011-12]Status: DisposedITAT Cochin05 Jun 2023AY 2011-12

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 39/Coch/2023 (िनधा"रण वष" / Assessment Year: 2011-12) Edappally बनाम/ Ito, Ward-1(5), Range-1, Vadakkumbhagom Service Non-Corporate, Kochi Vs. Co-Operative Bank Limited Kerala-682018. No. 1431 50/2240 Bank Building, Cheranellore Road, Elamakara, Edappally North, Ernakulam-682041. (अपीलाथ" /Appellant) .. (""थ" / Respondent) Sp. No. 12/Coch/2023 Arising Out Of Ita. No.39/Coch/2023 (िनधा"रण वष" / Assessment Year: 2011-12) Edappally बनाम/ Ito, Ward-1(5), Range-1, Vadakkumbhagom Service Non-Corporate, Kochi Vs. Co-Operative Bank Limited Kerala-682018. No. 1431 50/2240 Bank Building, Cheranellore Road, Elamakara, Edappally North, Ernakulam-682041. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaae2651G (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: Shri Amaljith P. J (Ca) Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 18/05/2023 घोषणा की तारीख /Date Of Pronouncement 05/06/2023

For Appellant: Shri Amaljith P. J (CA)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 250

Since both parties agree to hearing of the appeal on merits, we are inclined to dispose of the Appeal itself, so the Stay Petition filed has become infructuous and is dismissed. 2. At the outset, the Ld. AR of the assessee drew our attention to the order ... section 250 of the Act after hearing the assessee. 3. In the result, the appeals of the assessee are allowed for statistical purposes and Stay Petition stands dismissed. Order pronounced in the open court on this 05/06/2023. (SANJAY ARORA) JUDICIAL MEMBER Cochin; Dated : 05/06/2023. Vijay Pal Singh, (Sr. PS) Copy

Karalam Service Co-Op Bank Ltd, Thrissur vs. ITO Ward 2(2), Thrissur

In the result, the appeals of the assessee are allowed for statistical purposes and Stay Petitions are dismissed as infructuous

ITA 26/COCH/2023[2014-15]Status: DisposedITAT Cochin05 Jun 2023AY 2014-15

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Shri Amaljith P. J (CA)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 250

society against the order of the Ld. CIT(A)/NFAC dated 08.12.2022 for AY 2009-10 & AY 2014-15. The assessee has also filed Stay Petitions along with Income Tax Appeals. However, since both parties agree to hearing of the appeals on merit, we proceed to hear the appeal ... merit and therefore the stay petitions have become infructuous and dismissed. Since the issues involved in these appeals are common, they were heard together and are being disposed of by this common order. 2. The main grievance of the assessee is against the action of the Ld. CIT(A)/NFAC

Karalam Service Co-Op Bank Ltd, Thrissur vs. ITO Ward 2(2), Thrissur

In the result, the appeals of the assessee are allowed for statistical purposes and Stay Petitions are dismissed as infructuous

ITA 25/COCH/2023[2009-10]Status: DisposedITAT Cochin05 Jun 2023AY 2009-10

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

For Appellant: Shri Amaljith P. J (CA)For Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 250

society against the order of the Ld. CIT(A)/NFAC dated 08.12.2022 for AY 2009-10 & AY 2014-15. The assessee has also filed Stay Petitions along with Income Tax Appeals. However, since both parties agree to hearing of the appeals on merit, we proceed to hear the appeal ... merit and therefore the stay petitions have become infructuous and dismissed. Since the issues involved in these appeals are common, they were heard together and are being disposed of by this common order. 2. The main grievance of the assessee is against the action of the Ld. CIT(A)/NFAC

M/S.the Paravur Service Co-Op Bank Ltd, Kollam vs. The ITO, Kollam

In the result, the appeal of the assessee and Stay Petition are dismissed

ITA 105/COCH/2023[2017-18]Status: DisposedITAT Cochin05 Jun 2023AY 2017-18

Bench: Shri Sanjay Arora, Am & Shri Aby T. Varkey, Jm आयकर अपील सं/ I.T.A. No. 105/Coch/2023 (िनधा"रण वष" / Assessment Year: 2017-18) M/S. Paravur Service Co- बनाम/ Ito, Income Tax Operative Bank Ltd, Bank Department Vs. Building, Paravur, Post, Kollam. Thiruvananthapuram- 691301. Pan No. Aakas9699E (अपीलाथ" /Appellant) .. (""थ" / Respondent) Sp. No. 45/Coch/2023 Arising Out Of Ita. No.105/Coch/2023 (िनधा"रण वष" / Assessment Year: 2017-18) M/S. Paravur Service Co- बनाम/ Ito, Income Tax Operative Bank Ltd, Bank Department Vs. Building, Paravur, Post, Kollam. Thiruvananthapuram- 691301. Pan No. Aakas9699E "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaaap1047R (अपीलाथ" /Appellant) .. (""थ" / Respondent) Assessee By: Shri Santhosh P Abraham Revenue By: Smt J. M Jamuna Devi, (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 18/05/2023 घोषणा की तारीख /Date Of Pronouncement: 05/06/2023 आदेश / O R D E R Per Bench This Is An Appeal Preferred By The Assessee Society Against The Order Of The Ld. Cit(A)/Nfac Dated 24.01.2023 For Ay. 2017-18. Since We Proceed With The Hearing Of Appeal On Merits, The Stay Petition Filed By Assessee Against Demand Raised Has Become In- Fructuous & So Is Dismissed.

For Appellant: Shri Santhosh P AbrahamFor Respondent: Smt J. M Jamuna Devi, (Sr. AR)
Section 143(2)Section 271BSection 274Section 44ASection 80P

order of the Ld. CIT(A)/NFAC dated 24.01.2023 for AY. 2017-18. Since we proceed with the hearing of appeal on merits, the Stay Petition filed by assessee against demand raised has become in- fructuous and so is dismissed. 2 SP. NO. 45/Coch/2023 A.Y. 2017-18 2. The grounds ... appeal of the assessee and confirm the penalty u/s 271B of the Act. 7. In the result, the appeal of the assessee and Stay Petition are dismissed. Order pronounced in the open court on this 05/06/2023. (SANJAY ARORA) JUDICIAL MEMBER Cochin; Dated : 05/06/2023. Vijay Pal Singh, (Sr. PS) Copy

DCIT, Central Circle-8, New Delhi vs. Subhshree Investment Management P.Ltd, Kolkata

Appeals is allowed

ITA 3301/DEL/2019[2013-14]Status: DisposedITAT Delhi01 Jun 2023AY 2013-14

Bench: Sh. N.K.Billaiya & Sh. Anubhav Sharmadcit, Vs. M/S. Subhshree Investment Central Circle-8, Management Pvt. Ltd. New Delhi Flat -1A, Block-2, Silver Spring Bldg., 5, Jbs, Haldane Avenue, Kolkata, West Bengal-700105. Pan : Aamcs4230P (Appellant) (Respondent)

Section 143(3)

regard to the application of additional income disclosed before the Settlement Commission. We find that the ITAT in assessees own case, while considering the stay petitions by these two companies which are under appeal before us, in its order in Stay Application No.205 to 207/Del/2019, vide order dated 1st March ... orders of the lower authorities as well as Settlement Commission, we entirely agree with the above finding of the ITAT given in the stay petitions. From the assessment order, the relevant portion of which has already been reproduced above in this order, it is clear that the stand