Anand Silver (P) Ltd., Kolkata V. DCIT, Central Circle - XXVIII, Kolkata, Kolkata

MA 66/KOL/2012

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1643 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-02-2014
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 28-05-2012
• Court: TRIBUNAL
• Assessee Lawyers: N K MODI
• Section: 260A

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH B, KOLKATA [BEFORE HONBLE SRI ABRAHAM P.GEORGE, AM & HONBLE SRI GEORGE MATHAN, JM] M.A.NO.66/KOL/2012 A/O ITA NO.296/KOL/2011 ASSESSMENT YEAR : 2005-06 ( APPELLANT ) (RESPONDENT) ANAND SILVER (P) LTD. . -VS- .D.C.I.T., CENTRAL CI RCLE-XXVIII, KOLKATA KOLKATA (PAN AADCA 8592 P) FOR THE APPELLANT: SHRI N.K.MODI, FOR THE RESPONDENT: SHRI VIVEK VERMA, JCIT, SR.DR DATE OF HEARING : 21.02.2014. DATE OF PRONOUNCEMENT : 21. 02.2014. ORDER PER SHRI GEORGE MATHAN, JM THIS IS A MISCELLANEOUS APPLICATION FILED BY THE A SSESSEE AGAINST ORDER OF THE CO-ORDINATE BENCH OF THIS TRIBUNAL IN ITA NO.296/KO L/2011 DATED 20.01.201 FOR ASSESSMENT YEAR 2005-06. 2. SHRI N.K.MODI, EMPLOYEE OF THE COMPANY REPRESEN TED ON BEHALF OF THE ASSESSEE AND SHRI VIVEK VERMA, JCIT (SR.DR) REPRESENTED ON B EHALF OF THE REVENUE. 3. AT THE TIME OF HEARING IT WAS FAIRLY AGREED BY THE LD. AR THAT THE APPEAL AGAINST THE ORDER OF THIS TRIBUNAL HAS BEEN ADMITTED U/S 26 0A BY THE HONBLE JURISDICTIONAL HIGH COURT OF KOLKATA IN ITAT 117/2012 IN GA 1481/2 012 VIDE ORDER DATED 12.06.2012. IT WAS FAIRLY AGREED THAT THE ISSUE OF REOPENING WHICH WAS THE SUBJECT MATTER OF THE MISCELLANEOUS APPLICATION WAS ALSO TH E SUBJECT MATTER OF THE APPEAL FILED BEFORE THE JURISDICTIONAL HIGH COURT AND WHICH HAS BEEN ADMITTED. M.A.NO.66/KOL/2012 A/O ITA NO.296/KOL/2011 ANAND SILVER (P)LTD.. A.YR.2005-06 2 4. IT WAS THEN INFORMED TO THE LD. AR THAT THE ISSU E IN RESPECT OF THE MISCELLANEOUS APPLICATION HAVING BEEN ALREADY ADMITTED U/S 260A B Y THE HONBLE JURISDICTIONAL HIGH COURT IT CLEARLY SHOWS THAT THE ISSUE IS A DEB ATABLE ISSUE AND NO MISCELLANEOUS APPLICATION CAN BE ENTERTAINED. 5. IN REPLY THE LD. DR SUBMITTED THAT NO ERROR IN T HE ORDER OF THE TRIBUNAL HAS BEEN POINTED OUT. 6. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS. AS NO ERROR HAS BEEN POINTED OUT IN THE ORDER OF THE TRIBUNAL WHICH IS APPARENT FROM RE CORD IN THE ORDER OF THE TRIBUNAL THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STA NDS DISMISSED. 7 IN THE RESULT THE MISCELLANEOUS APPLICATION FILED BY THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.02.2014. SD/- SD/- [ABRAHAM P.GEORGE] [ GEORGE MATHAN ] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE: 21.02.2014. R.G.(.P.S.) COPY OF THE ORDER FORWARDED TO: 1. ANAND SILVER (P)LTD., 10, NALINI SETH ROAD, 1 ST FLOOR, KOLKATA0700007. 2 D.C.I.T., CENTRAL CIRCLE-XXVIII, KOLKATA 3. CIT (A)-CENTRAL-I, KOLKATA 4. CIT KOLKATA 5. . CIT(DR), KOLKATA. / TRUE COPY, / BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES M.A.NO.66/KOL/2012 A/O ITA NO.296/KOL/2011 ANAND SILVER (P)LTD.. A.YR.2005-06 3