M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

84)/Tech/CIT(C) 15-16/817 dated 04.03.2016 for the Assessment Year 2008-09 passed by the Principal Commissioner of Income Tax (Central), Cochin received by the Applicant on 07.03.2016 and with an Appeal for the restoration and recall of the above- mentioned appeal. 3. It is humbly submitted that this prayer with a request for condonation of delay

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

84)/Tech/CIT(C) 15-16/817 dated 04.03.2016 for the Assessment Year 2008-09 passed by the Principal Commissioner of Income Tax (Central), Cochin received by the Applicant on 07.03.2016 and with an Appeal for the restoration and recall of the above- mentioned appeal. 3. It is humbly submitted that this prayer with a request for condonation of delay

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

84)/Tech/CIT(C) 15-16/817 dated 04.03.2016 for the Assessment Year 2008-09 passed by the Principal Commissioner of Income Tax (Central), Cochin received by the Applicant on 07.03.2016 and with an Appeal for the restoration and recall of the above- mentioned appeal. 3. It is humbly submitted that this prayer with a request for condonation of delay

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

84)/Tech/CIT(C) 15-16/817 dated 04.03.2016 for the Assessment Year 2008-09 passed by the Principal Commissioner of Income Tax (Central), Cochin received by the Applicant on 07.03.2016 and with an Appeal for the restoration and recall of the above- mentioned appeal. 3. It is humbly submitted that this prayer with a request for condonation of delay

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

84)/Tech/CIT(C) 15-16/817 dated 04.03.2016 for the Assessment Year 2008-09 passed by the Principal Commissioner of Income Tax (Central), Cochin received by the Applicant on 07.03.2016 and with an Appeal for the restoration and recall of the above- mentioned appeal. 3. It is humbly submitted that this prayer with a request for condonation of delay

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

84)/Tech/CIT(C) 15-16/817 dated 04.03.2016 for the Assessment Year 2008-09 passed by the Principal Commissioner of Income Tax (Central), Cochin received by the Applicant on 07.03.2016 and with an Appeal for the restoration and recall of the above- mentioned appeal. 3. It is humbly submitted that this prayer with a request for condonation of delay

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

84)/Tech/CIT(C) 15-16/817 dated 04.03.2016 for the Assessment Year 2008-09 passed by the Principal Commissioner of Income Tax (Central), Cochin received by the Applicant on 07.03.2016 and with an Appeal for the restoration and recall of the above- mentioned appeal. 3. It is humbly submitted that this prayer with a request for condonation of delay

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

84)/Tech/CIT(C) 15-16/817 dated 04.03.2016 for the Assessment Year 2008-09 passed by the Principal Commissioner of Income Tax (Central), Cochin received by the Applicant on 07.03.2016 and with an Appeal for the restoration and recall of the above- mentioned appeal. 3. It is humbly submitted that this prayer with a request for condonation of delay

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT(, TRIVANDRUM

In the result, the appeals of the assessee are allowed and the appeals of

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

84)/Tech/CIT(C) 15-16/817 dated 04.03.2016 for the Assessment Year 2008-09 passed by the Principal Commissioner of Income Tax (Central), Cochin received by the Applicant on 07.03.2016 and with an Appeal for the restoration and recall of the above- mentioned appeal. 3. It is humbly submitted that this prayer with a request for condonation of delay

M/S.ARDRA ASSOCIATES,TRICHUR vs. THE DCIT, CALICUT

In the result, the appeals of the assessee are allowed and the appeals of

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

84)/Tech/CIT(C) 15-16/817 dated 04.03.2016 for the Assessment Year 2008-09 passed by the Principal Commissioner of Income Tax (Central), Cochin received by the Applicant on 07.03.2016 and with an Appeal for the restoration and recall of the above- mentioned appeal. 3. It is humbly submitted that this prayer with a request for condonation of delay

THE ACIT, CEN-CIRCLE-1, KOZHIKKODE, KOZHIKKODE vs. M/S.ARDRA ASSOCIATES, THRISSUR

In the result, the appeals of the assessee are allowed and the appeals of

Bench: S/Shri Chandra Poojari, Am & George George K., Jm I.T.A. Nos. 374 To 379/Coch/2017 Assessment Years : 2008-09 To 2012-13 & 2014-15

84)/Tech/CIT(C) 15-16/817 dated 04.03.2016 for the Assessment Year 2008-09 passed by the Principal Commissioner of Income Tax (Central), Cochin received by the Applicant on 07.03.2016 and with an Appeal for the restoration and recall of the above- mentioned appeal. 3. It is humbly submitted that this prayer with a request for condonation of delay

THE ACIT, TRICHUR vs. THE DCIT, TRICHUR

In the result, all the appeals filed by the assessee are dismissed and both

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

condone the delay of 217 days in filing the appeals for all the assessment years. 6. In the result, all the other appeals of the assessee are dismissed as unadmitted. 7. Now coming to the Revenue appeal in ITA No.60/Coch/2017. The Revenue has raised the following grounds: 1. The CIT(A) erred in suggesting that extrapolation of the findings

AVINISSERY SERVICE CO-OPERATIVE BANK LTD,THRISSUR vs. THE INCOME TAX OFFICER WARD 2(1),THRISSUR, THRISSUR

condone the delay in filing the present appeal and proceeded to adjudicated the following grounds of appeal raised by the Assessee: - *"1. This is an Appeal by the assessee against the assessment order passed u/s 143(3) by the Ld. AO on 21/12/2018 and disallowed the deduction u/s 80 P. The appellant Avinissery Service Co-operative Bank Limited

THE VAZHAKULAM SERVICE CO-OPERATIVE BANK NO. 751,VAZHAKULAM vs. INCOME TAX OFFICER, WARD 1 & TPS, THODUPUZHA, THODUPUZHA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Inturi Rama Rao, Am Assessment Year: 2020-21 The Vazhakulam Service Co-Op. .......... Appellant Bank Ltd. No.751, Vazhakulam P O, Muvattupuzha, Ernakulam Dist. [Pan: Aacat 2742 H] Vs. Ito, Ward-1 & Tps, Thodupuzha .......... Respondent

84,46,460/- u/s. 80P of the Act. Against the said return of income, assessment was completed by the AO vide order dated 23/09/2022 passed u/s.143 r.w.s. 144B of the Income tax Act, 1961 (for short, ‘the Act’) at a total income of Rs. 2,28,52,683/-. While doing so, the AO disallowed the claim for deduction of income

M/S. ASPINWALL & CO. LTD,COCHIN vs. THE DCIT, COCHIN

In the result, the appeal of the assessee stands dismissed

Bench: Shri P. K. Bansal & Shri George George K.Assessment Year:2011- 12

84 days delay in filing the appeal. The assessee has filed application for condonation of delay along with the affidavit. 3. After hearing rival submissions and going through the affidavit filed by the assessee, we noted that the assessee was prevented by sufficient cause to file the appeal before the Tribunal within the permissible time therefore, we condone the delay

SHASTHA ENTERPRISES,KOLLAM vs. ITO, WARD 3, KOLLAM

The appeal is dismissed

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

condone the delay in filing the appeals and proceed to dispose of the matters on merits. 5. The assessee filed its return of income for A.Y. 2019–20. The intimation under Section 143(1) of the Act was issued by the CPC, Bengaluru on 22.02.2020, wherein the employees’ contribution to PF and ESI amounting to Rs.19,02,852 was disallowed

DR. K.E. MOORTHY,PATHANAMTHITTA vs. DCIT, KOLLAM

In the result, the appeals of the assessee in ITA Nos

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

84 years. He had to be away at Thirunelveli in connection with various rituals connected with his brother’s death and hence, there was delay of four days. It was therefore requested that the delay be condoned and the appeals may be admitted. 7.2 We have heard the rival submissions and gone through the reasons advanced by the assessee

SRI.PURUSOTHAMAN K.K.,PATHANAMTHITTA vs. THE ITO, WD-3, , THIRUVALLA

In the result, the appeal filed by the assessee is dismissed

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

condone the delay of 79 days in filing the appeal and admit the appeal for adjudication. 3. The assessee has raised the following grounds of appeal: A: The orders of the authorities below in so far as they are against the appellant are opposed to law, facts and circumstances of the case. B: The averments made before the first appellate