DCIT, Central Circle - XXI, Kolkata, Kolkata V. Binod Kumar Jajodia, Kolkata

MA 54/KOL/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 8744 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-07-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2005-2006
• Appeal Filed On: 03-05-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA () BEFORE , ! ! ! ! /AND ' !' ' !' ' !' ' !' , ) [BEFORE SHRI PRAMOD KUMAR, AM & SHRI MAHAVIR SINGH, JM] # # $ # # $ # # $ # # $ !% !% !% !% /M. A. NO. 54/KOL/2012 IN # & # & # & # & !% !% !% !% /IN W.T.A NO. 20/KOL/2011 $' () $' () $' () $' ()/ // / ASSESSMENT YEAR: 200 5 -0 6 DEPUTY COMMISSIONER OF INCOME-TAX, VS. BINOD KUMA R JAJODIA C.C. XX, KOLKATA. (PAN:ACNPA5107F) ( /APPLICANT ) (+,-/ RESPONDENT ) DATE OF HEARING : 20.07.2012 DATE OF PRONOUNCEMENT: 20.07.2012 . / /FOR THE APPLICANT: SHRI ASHOK KR. DEY +,- . / /FOR THE RESPONDENT: SHRI A. K. TIBREWAL 0 / ORDER PER MAHAVIR SINGH, JM/ ' !' ' !' ' !' ' !' , : THROUGH THIS MISC. APPLICATION REVENUE HAS REQUIRED THE BENCH TO RECALL THE TRIBUNALS ORDER DATED 27.12.2011 BY STATING THAT THE MONETARY LIMITS MENTIONED IN INSTRUCTION NO.3/2011 OF THE CBDT DO NOT APPLY TO DIRECT TAX MATTERS OTHE R THAN INCOME TAX AS PER CLAUSE 10 OF THE SAID INSTRUCTION. AS SUCH, THE SAID MONETARY LIMIT S ARE NOT APPLICABLE FOR WEALTH TAX MATTERS. HENCE, HE PRAYED FOR RECALLING OF THE TRIBUNALS OR DER DATED 27.12.2011. 2. WE HAVE HEARD BOTH THE SIDES. SINCE LD. COUNSE L FOR THE ASSESSEE CONCEDED THE POSITION, WE RECALL OUR ORDER DATED 27.12.2011 AND DIRECT THE REGISTRY TO FIX THE CASE FOR HEARING ON 03.01.2013. NO FRESH NOTICE IS REQUIRED TO BE S ENT AS BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT. 3. IN THE RESULT, THE REVENUES MISC. APPLICATION IS ALLOWED. 4. ORDER IS PRONOUNCED IN THE OPEN COURT . SD/- SD/- , ' !' ' !' ' !' ' !' , (PRAMOD KUMAR) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( 1 1 1 1) )) ) DATED :20TH JULY, 2012 23 $45 6 JD.(SR.P.S.) 2 MA NO. 54/K/2012 BINOD KUMAR JAJODIA A. Y 2005-06 0 . # 7#(8- COPY OF THE ORDER FORWARDED TO: 1 . /APPLICANT : DCIT, C.C. XX, KOLKATA. 2 +,- / RESPONDENT SHRI BINOD KUMAR JAJODIA, 3 RD FLOOR, ROOM NO. 303, 161, M. G. ROAD, KOLKATA-700 007. 3 . 0$ ( )/ THE CIT(A) , 4. CIT, 5 . ?@ $ / DR, KOLKATA BENCHES, KOLKATA +# / TRUE COPY, 0$/ BY ORDER, ' !5 /ASSTT. REGISTRAR .