United Bank of India, Kolkata V. DCIT, Circle - 6, Kolkata, Kolkata

MA 102/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8174 (ITAT-KOLKATA)
• Duration Of Justice: 5 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 26-04-2012
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 28-10-2011
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANICK LD
• Assessee Lawyers: SOUMITRA CHOWDHURY LD

Judgement Text

, A, IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [ , . ! 1#$ , ] [BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER & SHRI GEORGE MATHAN, JUDICIAL MEMBER ] %% $ & / M.A. NOS. 102 & 103/KOL/2011 [ IN I.T.A. NO. 1497 & 1498/KOL/2009 A.YS 2004-05 & 2 006-07 ] & %% $ & / M.A. NOS. 17 & 18/KOL/2012 [ IN I.T.A. NO. 1497 & 1498/KOL/2009 A.YS 2004-05 & 2 006-07 ] UNITED BANK OF INDIA VS. DCIT,CIRCLE-6, KOLK ATA PAN: AAACU5624P [ /APPLICANT ] [)#*/ RESPONDENT ] /APPLICANT BY : SHRI SOUMITRA CHOWDHURY, ADVOCATE, LD.AR )#* / RESPONDENT BY : SHRI A.K.PRAMANICK, LD.CIT/D R $, - . /DATE OF HEARING : 20-04-2012 /0 - . /DATE OF PRONOUNCEMENT: 26-04-2012 1 / ORDER ! 1#$ , SHRI GEORGE MATHAN, JUDICIAL MEMBER THESE ARE MISC. APPLICATIONS FILED BY THE ASESSEE A GAINST THE ORDER OF THE TRIBUNAL IN ITA NOS.1497 & 1498/KOL/09 DATED 22-10-2009 FOR THE ASSESSMENT YEARS 2004-05 & 2006-07. MA NOS. 17 & 18/KOL/2012 ARE THE MISC. AP PLICATIONS FILED BY THE ASSESSEE AGAINST THE SAME ORDER ON THE GROUND THAT THERE I S A TYPOGRAPHICAL MISTAKE IN THE SAID ORDER, IN SO FAR AS, IT IS MENTIONED THAT THE APP EALS OF THE DEPARTMENT STAND DISMISSED IN LIMINE FOR STATISTICAL PURPOSES.. 2. SHRI SOUMITRA CHOWDHURY, ADVOCATE, LEARNED AR RE PRESENTED ON BEHALF OF THE ASSESSEE AND SHRI A.K. PARAMANIK, LEARNED. CIT/DR R EPRESENTED ON BEHALF OF THE REVENUE. 3. AT THE TIME OF HEARING , IT WAS FAIRLY AGREED B Y BOTH THE SIDES THAT THE APPEALS OF THE REVENUE HAVE BEEN DISMISSED ON ACCOUNT OF NON-O BTAINING OF THE COD PERMISSION. IT WAS FAIRLY AGREED THAT THE COD PERMISSION IS NOT RE QUIRED. IT WAS ALSO FAIRLY AGREED THAT THE APPEALS WERE LIABLE TO BE RECALLED AND FIXED FO R HEARING AND DISPOSED ON MERITS. M.A. NOS. 102,103/K/11 & 17& 18/K/12 2 4. AFTER CONSIDERING THE SUBMISSIONS OF BOTH THE SI DES, WE ARE OF THE VIEW THAT AS COD PERMISSION IS NO MORE REQUIRED, THE ORDER OF T HE TRIBUNAL IN ITA NOS. 1497 & 1498/KOL/2009 DATED 22-10-2009 SUFFERS FROM A MISTA KE APPARENT FROM THE RECORD AND CONSEQUENTLY, THE SAME IS LIABLE TO BE RECALLED AND WE DO SO. IN THE CIRCUMSTANCES, THE ORDER OF THE TRIBUNAL IN ITA NOS.1497 & 1498/KOL/09 FOR THE A.YS 2004-05 AND 2006-07 DATED 22-10-2009 STANDS RECALLED. THE REGISTRY IS D IRECTED TO POST THESE TWO APPEALS FOR HEARING ON 31-08-2012 AFTER ISSUANCE OF NOTICE TO THE PARTIES. IN THE CIRCUMSTANCES, MISC. APPLICATION NOS. 102 & 103/KOL/2011 STAND ALL OWED. 5. AS WE HAVE ALREADY RECALLED THE ORDER OF THE TRI BUNAL IN ITA NOS. 1497 & 1498/KOL/09 DATED 22-10-2009, THE MISC. APPLICATION S FILED BY THE ASSESSEE IN MA NOS. 17 & 18/KOL/2012 BECOME IN FRUCTUOUS AND THE SAME ARE DISMISSED AS IN FRUCTUOUS. 6. IN THE CIRCUMSTANCES, THE MISC. APPLICATIONS OF THE ASSESSEE IN MA NOS. 102 & 103/KOL/2011 ARE ALLOWED AND MA NOS. 17 & 18/KOL/20 12 STAND DISMISSED.. 7. IN THE RESULT, THE MISC. APPLICATION NOS. 102 & 103/KOL/2011 STAND ALLOWED AND MISC. APPLICATION NOS. 17 & 18/KOL/2012 STAND DISMI SSED. 2 1 3 $ 4 25 26--04-2012 ORDER PRONOUNCED IN THE OPEN COURT ON 26-04-2012 SD/- SD/- [ , ] [PRAMOD KUMAR, ACCOUNTANT MEMBER [ ! 1#$ , ] [GEORGE MATHAN, JUDICIAL MEMBER. DATED :26-04-2012 1 - 66% 7%08- COPY OF THE ORDER FORWARDED TO: 1. ( /APPLICANT ) : UNITED BANK OF INDIA, 16 OLD COURT HOUSE ST., KOL -1. 2 ()#*/ RESPONDENT ) : THE DCIT,CIR-6, KOLKATA 3. THE CIT, 4 . THE CIT(A)- KOL 5 DR, KOLKATA BENCHES, KOLKATA )% 6/ TRUE COPY, 1$/ BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES *PP/SPS