DCIT, Ranchi V. Late S.B. Sinha, Ranchi

MA 8/RAN/2012

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 9798 (ITAT-RANCHI)
• Duration Of Justice: 7 year(s) 1 month(s) 14 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-04-2019
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 1992-1993
• Appeal Filed On: 20-02-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

1 MA NO. 08/RAN/12 (ITA NO. 277/RAN/09) A.Y 1992 - 93 DCIT,CC - 1 - RANCHI VS. LATE S.B.SINHA, RANCHI IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH , RANCHI [BEFORE SHRI S.S. GODARA , J M & DR. SHRI A.L.SAINI,AM ] M.A NO. 08 / RAN/12 ( A/O IT A NO. 277/RAN/09 A.Y 1992 - 1993 D CIT, CENTRAL CIRCLE - 1 , RANCHI VS. LATE DR.S.B SINHA (L/H SMT. RAMA SINHA ) PAN: AKOPS0193C ( APPLICANT /DEPARTMENT ) ( RESPONDENT /ASSESSEE ) DATE OF HEARING 11 - 01 - 2019 DATE OF PRONOUNCEMENT 05 - 04 - 2019 FOR THE APP LICANT/ DEPARTMENT SHRI P.K. MONDAL, JCIT, LD. SR.DR FOR THE RESPONDENT /REVENUE SHRI M .K. CHOUDHURY, ADVOCATE, LD. AR ORDER PER DR. A.L.SAINI, A.M .: THIS IS A MISCELLANEOUS APPLICATION FILED BY THE REVENUE FOR THE ASSESSMENT YEAR 1992 - 93, WHICH ARISES OUT OF ITA NO. 277/RAN/09 A.Y 1992 - 93. 2. THE CASE OF THE REVENUE IN THIS MISCELLANEOUS APPLICATION IS THAT THE ORDER OF THE TRIBUNAL DATED 12 - 07 - 2011 IN RESPECT OF IMPOSITION OF COST OF RS.500/ - SHOULD BE RECALLED. 3. WE HAVE THE HEARD THE LD. DR AND PERUSED THE MATERIAL AVAILABLE ON RECORD. WE NOTE THAT ITAT RANCHI VIDE ITS ORDER DATED 12 - 07 - 2011 H ELD THAT : - 12/7/2011 ITA NO. 269/RAN/09 COUNSEL FOR THE ASSESSE SHRI S.K.PODDAR , SR. ADV. PRESENT FOR ASSESSE E A ND FROM THE REVENUE SHRI K.K. BAJORIA, SR. S.C PRESENT IN THE BENCH AND REQUESTED FOR TIME, HONBLE BENCH HAS ADJOURNED THESE APPEALS FOR NEXT BENCH BOTH SUBJECT TO COST OF RS.500/ - PER APPEAL EXCEPT CROSS OBJECTIONS. ACCORDINGLY CASES ARE ADJOURNED TO NEXT BENCH. SD/ - SD/ - (K.S.S.P.RAO ) (K.K.GUPTA) 2 MA NO. 08/RAN/12 (ITA NO. 277/RAN/09) A.Y 1992 - 93 DCIT,CC - 1 - RANCHI VS. LATE S.B.SINHA, RANCHI 3. WE FIND THAT THE REVENUES LIMITED GRIEVANCE SEEKS TO RECALL OUR ORDER DATED 12/7/11 IMPOSING COST OF RS.500/ - PER APPEAL. LEARNED COUNSEL REPRESENTING ASSESSEE IS FAIR ENOUGH ON NOT OPPOSING THE SAME. WE THEREFORE RECALL OUR ORDER DATED 12/7/2011 TO THIS LIMITED EXTENT. 4. THIS REVENUES MISCELLANEOUS A PPLICATION IS ALLOWED IN ABOVE TERMS. ORDER PRONOUNCED IN THE OPEN COURT ON 05 - 04 - 201 9 SD/ - SD/ - S.S. GODARA DR. A.L.SAINI JUDICIAL MEMBER ACCOUNTANT MEMBER DATED 05 - 04 - 2019 PP(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APP LICANT / REVENUE: THE D CIT, CENTRAL CIR - 1,RANCHI. 2 RESPONDENT/ ASSESSEE: LATE DR. S.B. SINHA, THROUGH L/H SMT. RAMA SINHA, SAKET, KILBURN COLONY, HINOO, RANCHI . 3. CIT, 4. CIT(A), 5. DR, KOLKATA BENCHES, RANCHI **PP/SPS TRUE COPY BY BY ORDER ASSISTANT REGISTRAR /SR.PS ITAT KOLKATA