The State Bank of Indore Retired Employees Medical Beneefit Scheme, Indore V. The ITO, Ward 5(3), Indore

MA 52/IND/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7532 (ITAT-INDORE)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2004-2005
• Appeal Filed On: 17-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN
• Assessee Lawyers: SUMIT NEMA ADVOVATE

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, JUDICIAL MEMBER AND SHRI R.C. SHARMA, ACCOUNTANT MEMBER MA NOS.50 TO 56/IND/2011 (ARISING OUT OF ITA NOS.700 TO 702/IND/2007, 319/IN D/2009, 432/IND/2008, AND 54 & 55/IND/2009 ) A.YS. 2002-03 TO 2004-05, 2002-03, 2005-06, AND 2 003-04 & 2004-05 STATE BANK OF INDORE RETIRED EMPLOYEES MEDICAL BENEFIT SCHEME, INDORE PAN- AAUFS 0914 N . APPELLANT VS. ITO-5(3), INDORE . RESPONDENT DATE OF HEARING : 02.12.2011 DATE OF PRONOUNCEMENT : 05.01.2012 APPELLANT BY SHRI SUMIT NEMA, ADVOVATE RESPONDENT BY SHRI ARUN DEWAN, SR. DR ORDER PER JOGINDER SINGH, JUDICIAL MEMBER BY THE PRESENT APPLICATIONS U/S 254(2) OF THE INCO ME TAX ACT, 1961, THE ASSESSEE SEEKS TO RECALL THE ORDER OF THE TRIBUNAL DATED 25.1.2011 ON THE GROUND THAT THE TRIBUNAL BY FOLLOW ING THE DECISION IN THE CASE OF NATIONAL TEXTILE CORPORATION LIMITED WH EREIN IN THE ABSENCE CLEARANCE FROM COD, THE APPEAL WAS DISMISSED, THE S AID DECISION NO 2 MORE SURVIVES AND IN VIEW OF LATER DECISION IN THE CASE OF ELECTRONIC CORPORATION OF INDIA VS. UNION OF INDIA (CIVIL APPE AL NO. 1883 OF 2011), THE EARLIER ORDER HAS BEEN RECALLED BY THE HONBLE SUPREME COURT, CONSEQUENTLY, IT WAS PLEADED THAT THE IMPUGNED ORDE R MAY BE RECALLED. THE ASSERTION OF THE ASSESSEE WAS NOT CONTROVERTED BY THE LD. SR. DR BEING FACTUALLY CORRECT. 2. IN VIEW OF THE ABOVE AND THE LATER DECISION FROM THE HONBLE APEX COURT DATED 17.2.2011 IN THE CASE OF ELECTRONIC COR PORATION OF INDIA V. UNION OF INDIA AND OTHERS (SUPRA), WE RECALL OUR OR DER DATED 25.1.2011 AND DIRECT THE REGISTRY TO FIX THE RESPECTIVE SEVEN APPEALS OF THE ASSESSEE FOR HEARING FOR 12.1.2012. SINCE THE NEXT DATE OF HEARING I.E. 12.1.2012 WAS PRONOUNCED IN THE OPEN COURT, THEREFO RE, NO SEPARATE NOTICE FOR HEARING WILL BE SENT BY THE REGISTRY OF THE TRIBUNAL. BOTH THE PARTIES ARE, THEREFORE, DIRECTED TO REMAIN PRESENT ON THE NEXT DATE OF HEARING. FINALLY, THE MISCELLANEOUS APPLICATIONS OF THE ASS ESSEE ARE ALLOWED. SD SD (R.C. SHARMA) (JOGINDER SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5 .1.2012 COPY TO : APPELLANT/RESPONDENT/CIT/CIT(A)/DR