The State Fisheries Development Corporation Ltd., Kolkata V. ACIT, Circle - 2, Kolkata, Kolkata

MA 2/KOL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6174 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 04-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2005-2006
• Appeal Filed On: 17-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA ( ) . . , , . . , ) [BEFORE HONBLE SRI B.R.MITTAL, JM & HONBLE SRI B. K. HALDAR, AM] M.A. NO. 02/KOL./2011 ( / IN I.T.A NO. 1281/KOL/2009) !' #$ / ASSESSMENT YEAR : 2005-06 THE STATE FISHERIES DEVELOPMENT - VS- ASSISTANT COMMISSIONER OF CORPORATION LTD., KOLKATA (PAN:AABCT 2090 D) INCOME-TAX,CIRCLE-2, KOLKATA (APPLICANT ) (RESPONDENT ) FOR THE APPLICANT : SHRI ASHOK KUMA R BASU, A.R. FOR THE RESPONDENT : SHRI P. KOHLEY, D.R . % / ORDER PER SHRI B. R. MITTAL, JUDICIAL MEMBER/ . . , :- BY THIS MISCELLANEOUS APPLICATION UNDER SECTION 25 4(2) OF THE INCOME TAX ACT, THE ASSESSEE HAS PRAYED TO RE-CALL THE ORDER PASSED BY THE TRIBUNAL DATED 04.11.2009 IN ITA NO. 1281/KOL./2009 FOR ASSESSMENT YEAR 2005-06 ON THE G ROUND THAT THE ASSESSEE HAS RECEIVED COD APPROVAL FROM HIGH POWER COMMITTEE IN ITS MEETING H ELD ON 11.11.2010 TO PROCEED WITH THE APPEAL FILED BEFORE THE TRIBUNAL EXCEPT IN RESPECT OF ONE GROUND, I.E. DISPUTING DISALLOWANCE OF EMPLOYEES CONTRIBUTION OF RS.43,34,151/-. 2. AT THE TIME OF HEARING, THE LD. AUTHORIZED REPRE SENTATIVE FILED THE COPY OF THE MINUTES OF THE MEETING OF THE HIGH POWERED COMMITTEE ALONGW ITH A COVERING LETTER DATED 22.11.2010 AND REITERATED THE ABOVE FACTS. THE LD. D.R. HAS NO T OBJECTED TO THE ABOVE SUBMISSIONS OF THE ASSESSEE. 3. IN VIEW OF THE ABOVE SUBMISSIONS OF THE LD. REPR ESENTATIVES OF THE PARTIES AND CONSIDERING THE MINUTES OF THE MEETING OF THE HIGH POWERED COMMITTEE HELD ON 11.11.2010 PERMITTING THE ASSESESE TO PROCEED WITH THE APPEAL FILED BY THE ASSESSEE EXCEPT IN RESPECT OF GROUNDS NO. 6 & 7 OF THE APPEAL, WE RE-CALL THE TRI BUNALS ORDER DATED 04.11.2009 BY ALLOWING THE APPLICATION OF THE ASSESSEE. 4. BOTH THE LD. REPRESENTATIVES OF THE PARTIES AGRE ED THAT THE APPEAL BE FIXED BEFORE REGULAR B BENCH ON 30.05.2011. HENCE, REGISTRY IS DIRECTE D TO FIX THE APPEAL FOR HEARING BEFORE B M.A. NO. 02-KOL.-2011 (IN ITA NO.1281/KOL./2009) 2 BENCH ON 30.05.2011. IT IS MADE CLEAR TO THE LD. RE PRESENTATIVES OF BOTH THE PARTIES THAT NO NOTICE FIXING THE ABOVE DATE OF HEARING WILL BE SEN T AND IF ANY OF THE PARTIES FAILS TO APPEAR ON THE DATE FIXED FOR, THE APPEAL WILL BE HEARD AND DI SPOSED OF EX-PARTE. 5. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 04.03. 2011. SD/- SD/- [B.K.HALDAR / . . ] [ B.R. MITTAL / . . ] ACCOUNTANT MEMBER/ JUDICIAL MEMBER/ DATED : 04/ 03/ 2011 COPY OF THE ORDER FORWARDED TO: 1. THE STATE FISHERIES DEVELOPMENT CORPORATION LTD., BIKASH BHAWAN, FIRST FLOOR, NORTH BLOCK, BIDHAN NAGAR, KOLKATA-91, 2 ACIT, CIRCLE-2, KOLKATA 3. CIT(A)- ,KOLKATA 4. CIT, KOLKATA- 5. DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.