The Burdwan Central Co-Operative Bank Ltd., Burdwan V. Income Tax Officer-Ward-2(4), Burdwan, Burdwan

MA 64/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2628 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 1 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-12-2014
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 11-11-2013
• Court: TRIBUNAL
• Department Lawyers: KANHIYA LAL KONAK
• Assessee Lawyers: P K GHOSH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH A , KOLKATA [BEFORE HON BLE SRI MAHAVIR SINGH , J M & HON BLE SRI SHAMIM YAHYA, A M ] M.A.NO.64/KOL/2013 A/O ITA NO. 1379 / KOL/2009 ASSESSMENT YEAR : 2006 - 07 ( A PPELLANT ) (RES PONDENT) BURDWAN CENTRAL CO - OPERATIVE . - VS - I.T.O., WARD - 2(4), BANK LTD. , BURDWAN BURDWAN (PAN: AABAT 3547 P) FOR THE APPELLANT : SHRI P.K.GHOSH, FCA FOR THE RESPONDENT : SHRI KANHIYA LAL KONAK, JCIT DATE OF HEARING : 19 .12 .2014. DATE OF PRONOUNCEMENT : 19 .12 .2014. ORDER PER SHRI SHAMIM YAHYA, AM BY WAY OF THIS MISCELLANEOUS APPLICA TIO N THE ASSESSEE SEEKS RECALL OF THE ORDER OF THE TRIBUNAL IN ITA NO.1379/KOL/2009 FOR A.YR. 2006 - 07 DATED 25.11.2009. 2. THE AFORESAID APPEAL WAS DISMISSED FOR NON COD CLEARANCE. NOW IT IS SUBMITTED THAT THE HON BLE APEX COURT VIDE ORDER DATED 17.02.2011 IN CIVIL APPEAL NO.1883 OF 2011 OF ELECTRONICS CORPN. OF INDIA LIMITED VS UNION OF INDIA AND ORS (2011) 238 CTR (SC) 353 HAD RECALLED ITS FOLLOWING ORDERS WHICH ARE REPORTED IN : (I) 1995 SUPP (4) SCC 541 DATED 11.10.1991 (II) (2004) 6 SCC 437 DATED 07.01.1994 (III)(2007) 7 SCC 39 DATED 20.07.2007. THUS NOW THE REVENUE CONTENDS THAT IN VIEW OF THE ABOVE NO REFERENCE OF THE COD IS REQUIRED TO BE MADE BEFORE APPROACHING THE TRIBUNAL. THE LD. COUNSEL OF THE ASSESSEE FAIRLY AGREED TO THE ABOVE PROPOSITION THAT THE TRIBUNAL S ORDER IN THIS CASE NEEDS TO BE RECALLED AND THE REVENUE BE ALLOWED TO CANVASS ITS CASE. M.A.NO.64/KOL/2013 IN ITA NO.1379/KOL/2009 BURDWAN CENTRAL CO - OPERATIVE BANK LTD., BURDWAN A.YR. 2006 - 07 2 2.1. IN VIEW OF THE AFORESAID WE RECALL THE TRIBUNAL S ORDER IN THIS CASE. THE REGISTRY IS DIRECTED TO FIX THE CASE FOR HEARING IN THE NORMAL COURSE. 3 . IN THE RESULT THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS ALLOWED. ORDE R PRONOUNCE D IN THE OPEN CO URT ON 19 .12 . 2014. SD/ - SD/ - [ MAHAVIR SINGH ] [ SHAMIM YAHYA ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATE: 19 .12 .2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . BURDWAN CENTRAL CO - OPERATIVE BANK LTD., HEAD OFFICE, G.T.ROAD, BURDWAN - 713101. 2 THE I.T.O., WARD - 2(4), BURDWAN 3 . CIT (A) - ASANSOL 4. CIT - BURDWAN. 5 . DR, KOLKATA BENCHES, KO LKATA TRUE COPY, BY ORDER, ASST. REGISTRAR , ITAT, KOLKATA BENCHES