M/s. West Bengal Electronics Industries Development Corporation Ltd., Kolkata V. DCIT, Circle - 1, Kolkata, Kolkata

MA 76/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7551 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 01-09-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

, A , , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : KOLKATA ( ) . . , , . . . . !' # !' # !' # !' # , , ) [BEFORE SRI S.V. MEHROTRA, A.M. & SHRI N. VIJAYAKU MARAN, J.M.] M.A. NO. 76 /KOL./2011 ( $ $ $ $ / IN I.T.A NO. 594/KOL/2008) %& %& %& %& '( '( '( '( / ASSESSMENT YEAR : 2004-2005 M/S. WEST BENGAL ELECTRONICS INDUSTRIES -VS.- DEPUTY COMMISSIONER OF INCOME TAX, DEVELOPMENT CORPORATION LTD. CIRCLE-1, KOL KATA (PAN : AAACW 2411 Q) ( )* /APPLICANT ) ( +,)* / RESPONDENT ) FOR THE APPLICANT : SHRI NIMISH KUMAR, A.R. FOR THE RESPONDEN T : SHRI M. BHATTACHARYA, D.R. # - . / # - . / # - . / # - . / /DATE OF HEARING : 20.01.2012 0' . / 0' . / 0' . / 0' . / /DATE OF PRONOUNCEMENT : 20.01.2012 1 / ORDER PER SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER/ . . , :- BY THIS MISCELLANEOUS APPLICATION UNDER SECTION 254 (2) OF THE ACT, ASSESSEE HAS PRAYED TO RECALL THE ORDER OF TRIBUNAL DATED 01.02.2010 PA SSED IN ITA NO. 594/KOL./2008 FOR ASSESSMENT YEAR 2004-05. 2. THE APPEAL WAS DISMISSED AS ASSESSEE HAD NOT ENC LOSED ANY EVIDENCE TO SHOW THAT PERMISSION OF COMMITTEE ON DISPUTES (C.O.D.) WAS OB TAINED FOR FILING THE IMPUGNED APPEAL. IT WAS ALSO STATED IN THE TRIBUNALS ORDER THAT APPEAL WAS DISMISSED WITH THE RIDER THAT THE ASSESSEE WAS FREE TO MOVE THE TRIBUNAL TO REVIVE THE APPEALS AS AND WHEN COD PERMISSION WAS OBTAINED BY IT. LD. COUNSEL FOR THE ASSESSEE FILED BEFORE US COPY O F ITAT ORDER DATED 21.10.2011 IN M.A. NO. 56/KOL./2011 ARISING OUT OF ITA NO. 1796/KOL/2010 F OR A.Y. 2007-08 IN THE CASE OF M/S. COAL INDIA LTD., WHEREIN TRIBUNAL HAS ALLOWED THE MISCEL LANEOUS APPLICATION UNDER IDENTICAL CIRCUMSTANCES BY OBSERVING AT PARA 3 & 3.1 AS UNDER :- 3. IT IS FURTHER OBSERVED THAT THIS TRIBUNAL HAS N OT ADMITTED THE APPEAL OF THE ASSESSEE FOR WANT OF COD WITH A RIDER THAT M.A. NO. 76-KOL-2011 (IN ITA NO. 594/KOL./2008 ) 2 IT WILL BE OPEN FOR THE APPELLANT TO FILE AN APPLI CATION FOR REVIVAL OF THE APPEALS AFTER CLEARANCE IS OBTAINED. THE APPEALS ARE 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 238 CTR 353 (SC) HAS RECALLED THE EARLIER ORDERS OF THE HONBLE SUPREME COURT IN THE CASE OF (I) 1995 SUPP (4) SEE 541 DATED 11.10.1991 [1992 (61)E.L.T.3 (S.C.), (II) (2004) 6 SCC 437 DATED 7.1.1994 [1994 (70) E.L.T. 45 (SC) AND (III) (2007) 7 SCC 39 DATED 20.07.2007 [2009 (233) E.L.T. 30 (SC)2009 (13) S.T.R. 482 (S.C .), IN VIEW OF THIS NO APPROVAL OF THE COD IS REQUIRED NOW. 3.1. SINCE THIS APPEAL IS DISMISSED GIVING THE LIBE RTY TO REVIVE THE SAME AFTER OBTAINI9NG OF THE COD AND NOW NO APPROVAL OF COD IS REQUIRED AS PER THE LATEST APEX COURTS DECISION (SUPRA) WE CONSIDER IT FIT TO RECALL THE EARLIER ORDER OF THE TRIBUNAL DATED 25.11.2010. THE REGISTRY IS D IRECTED TO FIX THE CASES FOR HEARING IN DUE COURSE. HE, THEREFORE, SUBMITTED THAT THE APPEAL BE RE-CALL ED. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES. IN VIEW OF THE DECISION OF THE HONBLE SUPREME COURT, THE ORDER DATED 01.02.2010 I S RE-CALLED AND THE REGISTRY IS DIRECTED TO FIX THE APPEALS ON 03.07.2012 AS PRONOUNCED IN THE OPEN COURT ON CONCLUSION OF H EARING. NO SEPARATE NOTICE WILL BE SENT TO PARTIES FIXING THE DATE OF HEARING OF APPEAL. 4. IN THE RESULT, THE MISCELLANEOUS APPLICATION FIL ED BY ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/ 01/2012. SD/- SD/- [ N. VIJAYAKUMARAN / . . . . !' # !' # !' # !' # ] [S.V. MEHROTRA/ ( . . )] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 20/ 01/ 2012 COPY OF THE ORDER FORWARDED TO: 1. M/S. WEST BENGAL ELECTRONICS INDUSTRIES DEVELOPMENT CORPORATION LTD., WELBEL BHAVAN, BLOCK-EP & JP, SALT LAKE, KOLKATA-91 ; 2 DCIT, CIRCLE-1, KOLKATA, P-7, CHOWRINGHEE SQUARE, K OLKATA-69. 3. CIT(APPEALS)- ,KOLKATA 4. CIT- , KOLKATA 5 . DR, KOLKATA BENCHES, KOLKATA (TRUE COPY) BY ORDER ASSISTANT REGISTRAR, I.T.A.T., KOLKATA LAHA, SR. P.S.