Western Coalfields Ltd, Nagpur V. Addl commissioner of Income -tax Range -2, Nagpur

MA 33/NAG/2010

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9540 (ITAT-NAGPUR)
• Duration Of Justice: 2 year(s) 6 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-10-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2004-2005
• Appeal Filed On: 19-04-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DR MILIND BHUSARI

Judgement Text

MA NO S . 33&34/NAG/2010 WESTERN COALFIELDS LTD., NAGPUR IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH , NAGPUR BEFORE: SHRI P.K. BANSAL , ACCOUNTANT MEMBER AND SHRI D.T. GARASIA , JUDICIAL MEMBER MA NOS.33&34/NAG/2010 (ARISING OUT OF ITA NO. 100 / NAG / 20 09 & ITA NO.124/NAG/2009) ASSESS MENT YEAR S : 2004 - 05 & 2005 - 06 WESTERN COALFIELDS LIMITED NAGPUR VS. ACIT RANGE - 2 NAGPUR (APPELLANT) (RESPONDENT) PAN NO.AAACW 1578L APPELLANT BY: SHRI DHANESH BAFNA, ADVOCATE RESPONDENT BY: DR. MILIND BHUSARI, CIT(DR) DATE OF HEARING: 19.10.12 DATE OF PRONOUNCEMENT: 19.10.12 ORDER PER P.K. BANSAL, ACCOUNTANT MEMBER: - IN BOTH THESE APPEALS THE ASSESSEE MOVED MISCELLANEOUS APPLICATIONS STATING THEREIN THAT THE TRIBUNAL HAS DISMISSED THE APPEAL S OF THE ASSESSEE WITH THE EMBAR G O THAT IN CASE THE ASSESSEE OBTAINED PERMISSION FROM COD, THE ORDER PASSED BY THE TRIBUNAL MAY BE RECALLED ON APPLICATION FROM THE ASSESSEE. 2. WE HAVE HEARD THE RIVAL SUBMISSIONS AND CAREFULLY CONSIDERED THE SAME. THE ASSESSEE HAS NOW MOVED THE APPLICATION FOR THE RE STORATION OF THE APPEAL ALONG WITH THE APPROVAL FROM COD. WE ACCORDINGLY, RECALL OUR ORDER NOS. ITA NO . 100/NAG/2009 DT.30.6.2009 AND ITA NO.124/NAG/2009 DT.23.7.2009. 3. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWE D. PRONOUNCED IN THE OPEN COURT ON 19.10 .20 1 2 SD/ - SD/ - ( D.T. GARASIA ) (P.K. BANSAL) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS NAGPUR DATED 19 TH OCTOBER , 20 1 2 MA NOS.33&34/NAG/2010 WESTERN COALFIELDS LTD., NAGPUR 2 COPY TO 1 WESTERN COALFIELDS LIMITED, COAL ESTATE, CIVIL LINES, NAGPUR 2 ADDL. CIT RANGE - 2, NAGPUR 3 THE CIT - 1 , NAGPUR 4 THE CIT (A) , NAGPUR 5 THE DR, ITAT, NAGPUR 6 GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL NAGPUR