M/s. Coal India Ltd, Kolkata V. DCIT, Circle - 5, Kolkata, Kolkata

MA 56/KOL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7250 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2011
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 02-06-2011
• Court: TRIBUNAL
• Department Lawyers: A K PRAMANIK

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA () . .. . !, ' ' ' ' . .. .#$ #$#$ #$. .. . , %& ! BEFORE SHRI N.VIJAYAKUMARAN, JUDICIAL MEMBER & SHRI C.D.RA O, ACCOUNTANT MEMBER % / '' / () *) / M.A.NO.56/KOL/2011 A/O ITA NO.1796/KOL/2010 A.YR. 2007-08 M/S.COAL INDIA LIMITED, -- DCIT, CIRCLE-5, KOLKATA KOLKATA -VS- (,- / APPELLANT ) (./,-/ RESPONDENT ) ,- 1 2 %/ FOR THE APPELLANT: NONE ./,- 1 2 %/ FOR THE RESPONDENT: SHRI A.K.PRAMANIK 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 HAS BEEN FILED BY ASSESSEE TO RECALL THE ORDER OF THE TRIBUNAL DATED 25.11.2010 VIDE ITA NO. 1796/KOL/2010, WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF CO D APPROVAL. 2. AT THE TIME OF HEARING NO ONE APPEARED ON BEHALF OF ASSESSEE. ON HEARING THE LD. DR AND ON PERUSAL OF MATERIAL AVAILABLE ON RECO RD IT IS OBSERVED THAT NOW THE HONBLE APEX COURT IN THE CASE OF ELECTRONICS CORPO RATION OF INDIA LTD. VS UNION OF INDIA AS REPORTED IN 238 CTR 353 (SC) HAS HELD THA T NO COD IS REQUIRED AND EARLIER THIS TRIBUNAL HAS UNADMITTED THIS APPEAL FOR WANT O F COD. 3. IT IS FURTHER OBSERVED THAT THIS TRIBUNAL HAS NO T ADMITTED THE APPEAL OF THE ASSESSEE FOR WANT OF COD WITH A RIDER THAT IT WILL BE OPEN FOR THE APPELLANT TO FILE AN APPLI CATION FOR REVIVAL OF THE APPEALS AFTER CLEARANCE IS OBTAINED. THE APPEALS AR E DISMISSED ACCORDINGLY. 2 NOW SINCE THE HONBLE APEX COURT IN THE CASE OF ELE CTRONICS CORPORATION OF INDIA LTD. VS UNION OF INDIA AS REPORTED IN 238CTR 353 (S C) HAS RECALLED THE EARLIER ORDERS OF THE HONBLE SUPREME COURT IN THE CASE OF (I) 199 5 SUPP (4) SEE 541 DATED 11.10.1991 [1992 (61)E.L.T.3 (S.C.), (II) (2004 6 S CC 437 DATED 7.1.1994 [1994 (70) E.L.T. 45 (S.C.) AND (III) (2007) 7 SCC 39 DATED 20 .7.2007 [2009 (233) E.L.T. 30 (S.C.) = 2009 (13) S.T.R. 482 (S.C.), IN VIEW OF TH IS NO APPROVAL OF THE COD IS REQUIRED NOW. 3.1. SINCE THIS APPEAL IS DISMISSED GIVING THE LIBE RTY TO REVIVE THE SAME AFTER OBTAINING OF THE COD AND NOW NO APPROVAL OF COD IS REQUIRED AS PER THE LATEST APEX COURTS DECISION (SUPRA) WE CONSIDER IT FIT TO RECA LL THE EARLIER ORDER OF THE TRIBUNAL DATED 25.11.2010. THE REGISTRY IS DIRECTED TO FIX T HE CASES FOR HEARING IN DUE COURSE. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE ASSESSEE IS ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 21 2121 21. .. .10 1010 10 .2011. SD/- SD/- . .. . , , , , ( ( ( ( ! ! ! ! N.VIJAYAKUMARAN, JUDICIAL MEMBER . .. .#$ #$#$ #$. .. . , , , , % %% %& ! & ! & ! & !, C.D.RAO, ACCOUNTANT MEMBER. ( (( ($& $& $& $&) )) ) DATE: 21.10 .2011. %5 1 .(( 9%*:- COPY OF THE ORDER FORWARDED TO: 1. M/S.COAL INDIA LIMITED, 10, N.S.ROAD, KOLKATA-70000 1. 2 DCIT, CIRCLE-5, KOLKATA 3. THE CIT, 4. THE CIT(A)-VI, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA / .(/ TRUE COPY, %5/ BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES R.G.(.P.S.) 3