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TMI Blog2014 (2) TMI 1397X X X X Extracts X X X X X X X X Extracts X X X X ..... IN] . He has followed the decision of.Jaipur Central Co-operative Bank Ltd. [ 2014 (1) TMI 833 - ITAT JAIPUR]. We, therefore, do not see any merit in this appeal of the department. - ITA No. 472/Jodh/2013 - - - Dated:- 20-2-2014 - Shri Hari Om Maratha, Judicial Member And Shri N.K. Saini, Accountant Member For the Assessee : Shri Shrawan Kumar Gupta. For the Department : Shri N.A. Joshi- D.R. ORDER PER N.K. SAINI, A.M This is an appeal by the department against the order dated 31/07/2013 of ld. CIT (A), Udaipur. 2 The only ground raised in this appeal reads as under:- On the facts and in the present circumstances of the case, the learned CIT(A) has erred in deleting the addition of &# ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submit that the similar and identical issue has already been discussed and decided recently by the Hon'ble ITAT, Jaipur Bench, Jaipur in the case of ACIT Circle-3 Jaipur v/s M/s. Jaipur Central Co-operative Bank Limited, Jaipur in ITA No. 817/JP/2O11 dated 7/3/2O12, by the Hon'ble ITAT Cochin in the case Kodungallur Town Co-op Bank and by the Honb'le ITAT Cochin in the case of The Kannur Dist Co-Operative Bank Limited reported at (2012) 147 TTJ (Coch) 744 also.ln all the above cases the issue is common and identical to the issue in the present appeal. ln all the above decided cases the issue has been discussed in detail and both the Hon'ble Tribunals has held that the cooperative banks are non schedule bank for the purpose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of section 36(1)(viia). The ratio of above referred judgments fully supports the above position of law. However for better appreciation of the facts of this case and position of law with regards to the provision related to allowability of bad debts to cooperative bank under section 36(1)(viia), we are enclosing herewith the copy of relevant submission on the issue furnished by the AR in the case of Jaipur Central Cooperative bank as Annexure -1, which is also reproduced in the said judgment and we also rely on the same submission in the present case. Copy of judgment in the case of Jaipur Central Cooperative Bank is enclosed herewith for your ready reference and kind consideration in the present case also. Considering the above, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly supported the impugned order passed by the Ld. CIT(A). 8. We have considered the submissions of both the parties and carefully gone through the material available on record. In the present case, it is noticed that the Ld. CIT(A) decided the issue in favour of the assessee in consonance with the decisions taken by the coordinate benches of the ITAT at Jaipur and Cochin. He has followed the decision of ITAT Jaipur Bench in the case of ACIT, Circle-3, Jaipur Vs. M/s. Jaipur Central Co-operative Bank Ltd. in I.T.A. No. 817/JP/2011 order dated 07/03/2011. We, therefore, do not see any merit in this appeal of the department. 9. In the result, appeal of the department is dismissed. (Order Pronounced in the Court on 20th Februa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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