A.C.I.T Cir - I, Burdwan., Burdwan V. Burdwan Central Co - Operative Agricultural Production & Marketing Society Ltd., Burdwan

MA 2/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2627 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 02-01-2013
• Court: TRIBUNAL
• Department Lawyers: P K GHOSH
• Assessee Lawyers: KANHIYA LAL KONAKJCIT

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH A , KOLKATA [BEFORE HON BLE SRI SHAMIM YAHYA, A M & HON BLE SRI GEORGE MATHAN , J M ] M.A.NO.02 /KOL/2013 A/O ITA NO. 1007 / KOL/2010 ASSESSMENT YEAR : 2006 - 07 ( A PPELLANT ) (RE SPONDENT) I.T.O., WARD - 1(1) . - VS - BURDWAN CENTRAL CO - OPERATIVE BURDWAN AGRICULTURAL PRODUCTION & MARKETING SOCIETY LTD., BURDWAN (PAN: AACCB 3520 D) FOR THE APPELLANT : SHRI KANHIYA LAL KONAK,JCIT FOR THE RESPONDENT : SHRI P.K.GHOSH, FCA DATE OF HEARING : 19 .12 .2014. DATE OF PRONOUNCEMENT : 19 .12 .2014. ORDER PER SHRI SHAMIM YAHYA, AM BY WAY OF THIS MISCELLANEOUS APPLICA TIO N THE REVENUE SEEKS RECALL OF THE ORDE R OF THE TRIBUNAL IN ITA NO.1007/KOL/201 0 FOR A.YR. 2006 - 07 DATED 17.02.2011. 2. THE AFORESAID APPEAL WAS DISMISSED FOR NON COD CLEARANCE. NOW IT IS SUBMITTED THAT THE HON BLE APEX COURT VIDE ORDER DATED 17.02.2011 IN CIVIL APPEAL NO.1883 OF 2011 OF ELECTRONICS CORPN. OF INDIA LIMITED VS UNION OF INDIA AND ORS (2011) 238 CTR (SC) 353 HAD RECALLED ITS FOLLOWING ORDERS WHICH ARE REPORTED IN : (I) 1995 SUPP (4) SCC 541 DATED 11.10.1991 (II) (2004) 6 SCC 437 DATED 07.01.1994 (III)(2007) 7 SCC 39 DATED 20.07.2007. THUS NOW THE REVENUE CONTENDS THAT IN VIEW OF THE ABOVE NO REFERENCE OF THE COD IS REQUIRED TO BE MADE BEFORE APPROACHING THE TRIBUNAL. THE LD.COUNSEL OF THE ASSESSEE FAIRLY AGREED TO THE ABOVE PROPOSITION THAT THE TRIBUNAL S ORDER IN THIS CAS E NEEDS TO BE RECALLED AND THE REVENUE BE ALLOWE D TO CANVASS ITS CASE. M.A.NO.02/KOL/2 013 IN ITA NO.1007/KOL/2010. BURDWAN CENTRAL COOP. AGRI. PRODUCTION & MARKETING SOCIETY LTD., BURDWAN A.YR. 2006 - 07 2 2.1. IN VIEW OF THE AFORESAID WE RECALL THE TRIBUNAL S ORDER IN THIS CASE. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING IN THE NORMAL COURSE. 3 . IN THE RESULT THE MISCELLANEOUS APPLICATION FILED BY THE REVENUE STANDS ALLO WED. ORDE R PRONOUNCE D IN THE OPEN COURT ON 19 .12 . 2014. SD/ - SD/ - [ GEORGE MATHAN ] [ SHAMIM YAHYA ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 19 .12 .2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . BURDWAN CENTRAL CO - OPERATIVE AGRICULTURAL PRODUCTION & MARKETING SOCIETY LTD., MEMARI, BURDWAN. 2 THE I.T.O., WARD - 1(1 ), BURDWAN 3 . CIT (A) - ASANSOL 4. CIT - BURDWAN. 5 . DR, KOLKATA BENCHES, KOLKATA TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES