M/s. Central Warehousing Corporation, New Delhi V. ACIT, New Delhi

MA 377/DEL/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5232 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-10-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 14-07-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: B KISHORE
• Assessee Lawyers: TARUN KUMAR BANSAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : FRIDAY (D) : NEW DELHI BEFORE SHRI I.P. BANSAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER M.A NO. 377/DEL/2010 (ITA NO.2918/DEL/09) ASSESSMENT YEAR : 2005-06 CENTRAL WAREHOUSING CORPORATION, WAREHOUSING BHAWAN, 4/1, SIRI INSTITUTIONAL AREA, AUGUST KRANTI MARG, HAUZ KHAS, NEW DELHI 110 016. PAN : AAACC1206D VS. ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE 3 (1), ROOM NO.390, CR BUILDING, IP ESTATE, NEW DELHI 110 002. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI TARUN KUMAR BANSAL RESPONDENT BY : SHRI B. KISHORE, SR. DR O R D E R PER I.P. BANSAL, JUDICIAL MEMBER: THIS MISCELLANEOUS APPLICATION IS FILED BY THE ASS ESSEE SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DATED 18 TH SEPTEMBER, 2009 IN ITA NO.2918/DEL/09 FOR ASSESSMENT YEAR 2005-06. 2. THE APPEAL FILED BY THE ASSESSEE WAS DISMISSED F OR WANT OF APPROVAL FROM COD. THE APPEAL WAS DISMISSED WITH THE LIBERTY GIV EN TO THE ASSESSEE TO SEEK RECALL OF THE ORDER IN CASE THE ASSESSEE IS ABLE TO GET COD APPROVAL. NOW, IN THE MISCELLANEOUS APPLICATION, IT IS CONTENDED THAT THE COD HAS GRANTED APPROVAL TO THE ASSESSEE TO CONTEST THE PRESENT APPEAL. THE CO PY OF ORDER OF COD GRANTING THE APPROVAL IS ALSO ENCLOSED ALONG WITH THIS APPLI CATION. IN THIS VIEW OF THE SITUATION, AFTER HEARING BOTH THE PARTIES, WE RECAL L THE AFOREMENTIONED ORDER AND MA NO.377/DEL/2010 2 THE APPEAL FILED BY THE ASSESSEE IS RESTORED FOR HE ARING WHICH WILL BE FIXED IN DUE COURSE BY THE REGISTRY. WE DIRECT ACCORDINGLY. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY THE ASSESSEE IS ALLOWED IN THE MANNER AFORESAID. . 4. THE ORDER PRONOUNCED IN THE OPEN COURT ON CONCLU SION OF THE HEARING ON 01.10.2010. SD/- SD/- [SHAMIM YAHYA] [I.P. BANSAL] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED, 01.10.2010. DK COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT TRUE COPY BY ORDER, DEPUTY REGISTRAR, ITAT, DELHI BENCHES