DCIT, Circle - 10, Kolkata, Kolkata V. West Bengal Industrial Infrastructure Development Corporation Ltd., Kolkata

MA 68/KOL/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7242 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 7 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-11-2011
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 17-08-2011
• Court: TRIBUNAL
• Department Lawyers: S K ROY
• Assessee Lawyers: S BHATTACHARJEE

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BEN CH A, KOLKATA () , , , , , . .. .'# '#'# '#. .. . , $% BEFORE SHRI N.VIJAYAKUMARAN, JUDICIAL MEMBER AND SHRI C.D. RAO, ACCOUNTANT MEMBER $ / & / ' ( )( / M.A.NO.68/KOL/2011 A/O ITA NO.1764/KOL/2010 A.YR. 2007-08 DCIT, CIRCLE-10, KOLKATA - - WEST BENGAL INDUSTRIAL INFRASTRUCTURE -VS- DEVELOPMENT CORPORATION LTD. (PIN: AAACN 3073 C) ( +, / APPELLANT ) (-.+,/ RESPONDENT ) +, 0 1 $/ FOR THE APPELLANT: SHRI S.K.ROY -.+, 0 1 $/ FOR THE RESPONDENT: SHRI S.BHATTACHARJEE 2 0 #% /DATE OF HEARING : 18.11.2011. 3) 0 #% /DATE OF PRONOUNCEMENT : 25.11.2011. $4 / ORDER ( (( ( . .. .'# '#'# '#. .. . ) )) ), , , , $% PER SHRI C.D.RAO, AM THE ABOVE MISCELLANEOUS APPLICATION HAS BEEN FILED BY THE REVENUE TO RECALL THE ORDER OF THE TRIBUNAL DATED 02.12.2010 VIDE ITA NO.1764/KOL/2010, WHEREIN THE APPEAL OF THE REVENUE WAS DISMISSED FOR WANT OF COD APPROVAL. 2. AT THE TIME OF HEARING OF THIS MISCELLANEOUS APP LICATION THE LD.DR APPEARING ON BEHALF OF THE REVENUE SUBMITTED THAT NOW THE HONBL E APEX COURT IN THE CASE OF ELECTRONICS CORPORATION OF INDIA LTD. VS UNION OF I NDIA AS REPORTED IN 238 CTR 353 (SC) HAS HELD THAT NO COD IS REQUIRED AND EARLIER T HIS TRIBUNAL HAS UNADMITTED THESE APPEALS FOR WANT OF COD. THEREFORE HE REQUESTED TO RECALL THE SAME TO DISPOSE OF THIS APPEAL ON MERITS. 3. ON THE OTHER HAND, LD. AR APPEARING ON BEHALF OF THE ASSESSEE HAS NOT OBJECTED FOR THE SAID REQUEST OF THE LD. DR OF THE REVENUE. 2 4. AFTER HEARING THE RIVAL SUBMISSIONS AND ON CARE FUL PERUSAL OF MATERIAL AVAILABLE ON RECORD IT IS 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. 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. 4.1. 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 02.12.2010. THE REGISTRY IS DIRECTED TO FIX T HE CASE FOR HEARING IN DUE COURSE. 5. IN THE RESULT THE MISCELLANEOUS APPLICATION OF T HE DEPARTMENT IS ALLOWED ORDER PRONOUNCED IN THE COURT ON 25.11.2011. SD/- SD/- , ' ' ' ' N.VIJAYAKUMARAN, JUDICIAL MEMBER . .. .'# '#'# '#. .. . , , , , $% $% $% $% , C.D.RAO, ACCOUNTANT MEMBER. ( (( ( #% #% #% #%) )) ) DATE: 25.11.2011. R.G.(.P.S.) 3 $4 0 -'' 5$)6- COPY OF THE ORDER FORWARDED TO: 1. WEST BENGAL INDUSTRIAL INFRASTRUCTURE DEVELOPMENT C ORPORATION LTD., P-7, CHOWRINGHEE SQUARE, 3 RD FLOOR, KOLKATA-700 069. 2 DCIT, CIRCLE-10, KOLKATA 3. THE CIT-IV, KOLKATA, 4. THE CIT(A)-XXX, KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA . -'/ TRUE COPY, $4 / BY ORDER, DEPUTY /ASST. REGISTRAR , ITAT, KOLKATA BENCHES