Income Tax Officer-Ward-2(2), Burdwan, Burdwan V. M/s Nirman, Burdwan

MA 66/KOL/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 2363 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 23 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: 12-12-2013
• Court: TRIBUNAL
• Department Lawyers: DAVID Z CHANGTHU AD DL CITSR
• Assessee Lawyers: SOUMITRA CHOWDHURY 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.66/KOL/2013 [IN I.T.A NO. 25/KOL/2011 A.Y 2006-07] I.T.O WARD 2(2), BURDWAN VS. M/S . N I R M A N, BURDWAN PAN: AAFFN 3182P [ /APPLICANT ] [)*+/ RESPONDENT ] /APPLICANT BY : SHRI DAVID Z.CHANGTHU, ADD L.CIT/SR.DR )*+ / RESPONDENT BY : SHRI SOUMITRA CHOWDHURY , ADVOCATE, 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.25/KOL/2011 FOR THE ASSES SMENT YEAR 2006-07 DATED 21-05-2013. 2. SHRI DAVID Z.CHANGTHU, ADDL.CIT, LEARNED SR.DR R EPRESENTED ON BEHALF OF THE REVENUE AND SHRI SOUMITRA CHOWDHURY, ADVOCATE, LEAR NED AUTHORISED REPRESENTATIVE REPRESENTED ON BEHALF OF THE ASSESSEE. 3. IT WAS SUBMITTED BY SHRI DAVID Z.CHANGTHU, ADDL .CIT, LEARNED SR.DR THAT THERE WAS AN ERROR IN THE ORDER OF THE TRIBUNAL AND THE SAME WAS LIABLE TO BE RECALLED. 4. IN REPLY, SHRI SOUMITRA CHOWDHURY, ADVOCATE, LE ARNED AUTHORISED REPRESENTATIVE HAS SUBMITTED BEFORE US THAT THE ORDER OF THE TRIBU NAL WAS A SUBJECT MATTER OF AN APPEAL BEFORE THE HONBLE JURISDICTIONAL HIGH COURT OF CAL CUTTA IN GA NO.3285 OF 2013 AND THE SAME HAD BEEN DISMISSED VIDE AN ORDER DATED 4 TH MARCH 2014. IT WAS THE SUBMISSION BY HIM THAT THE ORDER OF THE TRIBUNAL HAVING BEEN CONFIRME D BY THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT OF CALCUTTA, THE MISC. A PPLICATION 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 JURISDICTIONAL HIGH COURT OF CALCUTTA IN THE APPEAL FILED BY THE REVENUE BEFORE THE HONBLE JURISDICTIONAL CALCUTTA HIGH MA NO.66/K/13-A-JM ITO W 2(2), KOL VS. M/S. NIRMAN , BWN 2 COURT, THE MISC. APPLICATION FILED BY THE REVENUE AGAINST THE ORDER 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 2(2), BURDWAN. 2 )*+ / RESPONDENT : M/S. N I R M A N, 18 BAHIR SARBAMAN GALA ROAD, BURDWAN-713101.. 3 . / CIT, 4 . ( )/ CIT(A), 5 . ) / DR, KOLKATA BENCHES, KOLKATA *PP/SPS [*% )/ TRUE COPY] / BY ORDER, /ASSTT REGISTRAR.