ITO, Ward - 35(3), , Kolkata V. Kolkata Reserve Bank Employees Co-operative Credit Society Ltd., Kolkata

MA 175/KOL/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 8341 (ITAT-KOLKATA)
• Duration Of Justice: 6 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 18-09-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: TO RECONSIDER DATED PASSED
• Assessee Lawyers: THIS TRIBUNAL IN
• Keywords: Co-operative Credit Society
• Section: 260A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH B, KOLKATA BEFORE SH. J.SUDHAKAR REDDY, ACCOUNTANT MEMBER & SH.S.S.VISWANETHRA RAVI, JUDICIAL MEMBER M.A.NO.-175/KOL/2018 [IN ITA NO.1340/KOL/2015] (ASSESSMENT YEAR-2012-13) ORDER PER S.S. VISWANETHRA RAVI, JUDICIAL MEMBER THIS MISCELLANEOUS APPLICATION FILED BY THE REVENUE TO RE-CONSIDER THE ORDER DATED 18.10.2017 PASSED BY THIS TRIBUNAL IN ITA NO.1340/KOL/2015. 2. THE PETITIONER-REVENUE FILED THIS MISCELLANEOUS APPLICATION ON 18.09.2018 WITH A DELAY OF 141 DAYS. REGISTRY, ITAT, KOLKATA BENCHES RAISED AN OBJECTION FOR ITS MAINTAINABILITY AS IT WAS NOT FILED WITHIN SIX MONTHS VIDE ITS DEFECTIVE NOTICE DATED 20.09.2018. IN PURSUANT TO WHICH THE PETITIONER- REVENUE FILED AN APPLICATION CONTAINING 06 PAGES TO CONDONE THE DELAY OF 141 DAYS. WE NOTE THAT THE PETITIONER-REVENUE REQUIRES TO FILE MISCELLANEOUS APPLICATION WITHIN 06 MONTHS FROM THE END OF THE MONTH IN WHICH THE ORDER WAS PASSED. ADMITTEDLY, THIS ITAT PASSED ABOVE ORDER ON MERITS ON 18.10.2017. THEREFORE, THE LIMITATION STARTS FROM 01.11.2017 AND THEREBY THE PETITIONER-REVENUE REQUIRES TO FILE MISCELLANEOUS APPLICATION WITHIN 06 MONTHS WITHIN 30.04.2018 IN TERMS OF SUB-SECTION (2) OF SECTION 254 OF THE ACT. THERE IS NO DISPUTE THAT THE PETITIONER-REVENUE FILED THIS M.A. BEYOND 06 MONTHS I.E. ON 18.09.2018 STARTING LIMITATION FROM 01.11.2017. THEREFORE, ITO, WARD-35(3), KOLKATA. VS KOLKATA RESERVE BANK EMPLOYEES CO- OPERATIVE CREDIT SOCIETY LTD., 13, NETAJI SUBHAS ROAD, RBI BUILDING (ANNEXE), KOLKATA-700001. PAN - AABAK6244L (APPELLANT) (RESPONDENT) APPELLANT BY SH.SHANKAR HALDER, JCIT SR.DR RESPONDENT BY SH. ANIL KOCHAR, AR DATE OF HEARING 05.04 .2019 DATE OF PRONOUNCEMENT 05.04.2019 M.A.NO.-175/KOL/2018 [IN ITA NO.1340/KOL/2015] (ASSESSMENT YEAR-2012-13) 2 | P A G E THE MISCELLANEOUS APPLICATION FILED BY THE PETITIONER-REVENUE IS NOT MAINTAINABLE AND IS LIABLE TO BE DISMISSED. IT IS ALSO NOTED FROM THE RECORD THAT THE PETITIONER-REVENUE HAS TAKEN STEPS TO FILE APPEAL U/S 260A OF THE INCOME TAX ACT, 1961 BEFORE THE HONBLE HIGH COURT OF CALCUTTA, CHALLENGING THE ORDER OF THIS TRIBUNAL ON MERITS. IN VIEW OF THE SAME AND IN TERMS OF DISCUSSION MADE HEREIN ABOVE, THE MISCELLANEOUS APPLICATION FILED BY THE PETITIONER-REVENUE IS NOT MAINTAINABLE AND IS DISMISSED. 3. IN THE RESULT, THE M.A FILED BY THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 05.04.2019. SD/- SD/- (J.SUDHAKAR REDDY) (S.S.VISWANETHRA RAVI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATE:- 05.04.2019 *AMIT KUMAR* COPY FORWARDED TO: 1. APPELLANT- ITO, WARD-35(3), KOLKATA. 2. RESPONDENT- KOLKATA RESERVE BANK EMPLOYEES CO-OPERATIVE CREDIT SOCIETY LTD., 13, NETAJI SUBHAS ROAD, RBI BUILDING (ANNEXE), KOLKATA- 700001. 3. CIT-KOLKATA 4. CIT(APPEALS)-KOLKATA 5. DR: ITAT -KOLKATA BENCHES BY ORDER AR/H.O.O ITAT, KOLKATA