ITO, Ward - 2(4), Kolkata, Kolkata V. Prayag Yadav (Individual), Asansol

MA 48/KOL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7249 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2011
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 25-05-2011
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANIK
• Keywords: Tax effect

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () BEFORE . .. . , SHRI N.VIJAYAKUMARAN, JUDICIAL MEMBER. ! ! ! ! /AND . .. .'# '#'# '#. .. . , $% SHRI C.D.RAO, ACCOUNTANT MEMBER $ $ $ $ MA NO . 48/KOL/2011 A/O !& !& !& !& / ITA.NO.1493/KOL/2010 '( )*/ ASSESSMENT YEAR : 2006-07 (,- / APPELLANT ) I.T.O., WARD-2(4), ASANSOL - - - VERSUS - . (/0,-/ RESPONDENT ) PRAYAG YADAV (INDIVIDUAL) ASANSOL (PAN: AAJPY 3616 P) ,- 1 2 $/ FOR THE APPELLANT: SHRI A.K.PRAMANIK /0,- 1 2 $/ FOR THE RESPONDENT: NONE 3 1 #% /DATE OF HEARING : 21.10.2011. 4) 1 #% /DATE OF PRONOUNCEMENT : 21.10.2011 $5 / ORDER ( (( ( . .. .'# '#'# '#. .. . ) )) ), , , , $% PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION IS FILED BY THE REVENUE AGAINST THE ORDER OF THE TRIBUNAL VIDE ITA NO.1493/KOL/2010 DATED 31 .01.2011 FOR ASSESSMENT YEAR 2006-07 FOR RECALLING ORDER OF THE TRIBUNAL.. 2. AT THE TIME OF HEARING THE LD. DR APPEARING ON BEHALF OF THE REVENUE BY THIS MISCELLANEOUS APPLICATION WANTS TO RECALL THE ORDER OF THIS TRIBUNAL BY STATING THAT IN THIS CASE THE TAX EFFECT IS RS.2,06,492/-. AT THE T IME OF HEARING THE TRIBUNAL HAS 2 DISMISSED THE REVENUES APPEAL ON 31.01.2011. THE M ONETARY LIMIT IS ONLY RS.2 LAKHS. THE REVENUE WANTS TO RECALL THE ORDER OF THE TRIBUN AL. 3. ON THE OTHER HAND, NO ONE APPEARED ON BEHALF OF ASSESSEE. 4. AFTER HEARING THE LD. DR AND KEEPING IN VIEW OF THE FACT THAT AT THAT TIME THE MONETARY LIMIT FOR NON ADMISSION OF THE REVENUES A PPEAL ON 31.01.2011 WAS ONLY RS.2 LAKHS. BUT IN THIS CASE THE TAX EFFECT IS MORE THAN RS.2 LAKHS THEREFORE WE RECALL OUR ORDER OF THE TRIBUNAL DATED 31.01.2011 FOR FRES H ADJUDICATION. ACCORDINGLY WE DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING ON 21.10.2011. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.10.2011. SD/- SD/- . .. . , , , , ' ' ' ' N.VIJAYAKUMARAN, JUDICIAL MEMBER . .. .'# '#'# '#. .. . , , , , $% , C.D.RAO, ACCOUNTANT MEMBER. ( (( (#% #% #% #%) )) ) DATE: 21.10.2011. $5 1 /'' 6$)7- COPY OF THE ORDER FORWARDED TO: 1. I.T.O., WARD-2(4), ASANSOL. 2 SHRI PRAYAG YADAV (INDIVIDUAL) 3. THE CIT, 4. THE CIT(A)-ASANSOL 5. DR, KOLKATA BENCHES, KOLKATA 0 /'/ TRUE COPY, $5/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.)