I.T.O, Wd-3(2)/Kolkata, Kolkata V. M/s Severa Suppliers (P) Ltd., Kolkata

MA 61/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2362 (ITAT-KOLKATA)
• Duration Of Justice: 10 month(s) 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-09-2014
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 07-10-2013
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHANGTHU CITSR
• Assessee Lawyers: SUBASH AGARWAL LD

Judgement Text

, A, , IN THE INCOME TAX APPELLATE TRIBUNAL A B ENCH : KOLKATA ( ) , ! 1 , [BEFORE HONBLE SHRI SHAMIM YAHYA, AM & HONBLE SH RI GEORGE MATHAN, JM %% & /M.A. NO.61/KOL/2013 [IN I.T.A NO.12/KOL/2010 A.Y 2006-07] I.T.O WARD 3(2), KOLKATA VS. M/S . SAVERA SUPPLIERS (P) LTD PAN: AADCS 5704P [ /APPLICANT ] [)*+/ RESPONDENT ] /APPLICANT BY : SHRI DAVID Z.CHANGTHU, ADDL.CIT/SR.DR )*+ / RESPONDENT BY : SHRI SUBASH AGARWAL, AD VOCATE, LD.AR / 0 /DATE OF HEARING : 05/09/2014 / 0 /DATE OF PRONOUNCEMENT: 05/09/2014 /ORDER ! 1, SHRI GEORGE MATHAN, JUDICIAL MEMBER THIS IS A MISCELLANEOUS APPLICATION FILED BY THE RE VENUE AGAINST THE ORDER OF THE TRIBUNAL PASSED IN ITA NO.12/KOL/2010 FOR THE ASSESSMENT YEA R 2006-07 DATED 24-05-2013. 2. SHRI DAVID Z.CHANGTHU, ADDL.CIT, LEARNED SR.DR R EPRESENTED ON BEHALF OF THE REVENUE AND SHRI SUBASH AGARWAL, ADVOCATE, LEARNED AUTHORIS ED REPRESENTATIVE REPRESENTED ON BEHALF OF THE ASSESSEE. 3. IT WAS SUBMITTED BY SHRI DAVID Z.CHANGTHU, ADDL .CIT, LEARNED SR.DR THAT GROUND NO.2 OF THE REVENUES APPEAL HAS BEEN DISMISSED WITHOUT ANY DISCUSSION. IT WAS THE SUBMISSION BY HIM THAT THE ORDER OF THE TRIBUNAL ON THIS ISSUE WAS LI ABLE TO BE RECALLED. 4. IN REPLY, SHRI SUBASH AGARWAL, ADVOCATE, LEARNED AUTHORISED REPRESENTATIVE HAS SUBMITTED BEFORE US THAT THE ORDER OF THE TRIBUNAL WAS A SUBJECT MATTER OF AN APPEAL BEFORE THE HONBLE JURISDICTIONAL HIGH COURT OF CALCUTTA IN GA NO.3480 OF 2013 AND THE SAME HAD BEEN DISMISSED VIDE AN ORDER DATED 13 TH MARCH 2014. IT WAS THE SUBMISSION BY HIM THAT THE ORDER OF THE TRIBUNAL HAVING BEEN CONFIRMED BY THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT OF CALCUTTA, THE MISC. APPLICATION FILED BY THE REVENUE WAS LIABLE TO BE DISMISSED. 5. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS IT IS NOTICED THAT THE ORDER OF THE TRIBUNAL HAS BEEN CONFIRMED BY THE DECISION OF THE HONBLE J URISDICTIONAL HIGH COURT OF CALCUTTA IN THE APPEAL FILED BY THE REVENUE BEFORE THE HONBLE JUR ISDICTIONAL CALCUTTA HIGH COURT, THE MISC. MA NO.61/K/13-A-JM ITO W 3(2), KOL VS. M/S. SAVERA SU PPLIERS P.LTD 2 APPLICATION FILED BY THE REVENUE AGAINST THE ORDE R OF THE TRIBUNAL NO MORE SURVIVES AND THE SAME STANDS DISMISSED. 5. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E REVENUE STANDS DISMISSED AS STATED ABOVE. 3 ORDER PRONOUNCED IN THE OPEN COURT ON 05-09-2014 SD/- SD/- [ , ] [ ! 1 , ] [ SHAMIM YAHYA, ACCOUNTANT MEMBER ] [GEORGE MATHAN, JUDICIAL MEMBER ] 0 / DATED : 05-09-2014 / )% 7%/ COPY OF THE ORDER FORWARDED TO: 1 . + /APPELLANT- I.T.O W 3(2), KOLKATA. 2 )*+ / RESPONDENT : M/S. SAVERA SUPPLIERS (P) LTD 703-A, BLOCK-P, NEW ALIPORE, KOL-53. 3 . / CIT, 4 . ( )/ CIT(A), 5 . ) / DR, KOLKATA BENCHES, KOLKATA *PP/SPS [*% )/ TRUE COPY] / BY ORDER, /ASSTT REGISTRAR.