United Bank of India, Kolkata V. DCIT, Circle - 6, Kolkata, Kolkata

MA 99/KOL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7546 (ITAT-KOLKATA)
• Duration Of Justice: 2 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 1997-1998
• Appeal Filed On: 28-10-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 2

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : KOLKATA ( ) . . , , , ,, , , ) [BEFORE SRI S.V. MEHROTRA, A.M. & SHRI MAHAVIR SIN GH, J.M.] M.A. NOS. 99, 100 & 101 /KOL./2011 ( ' ' ' ' / IN I.T.A NOS. 1065, 1066 & 1067/KOL/2009) #$ #$ #$ #$ %& %& %& %& / ASSESSMENT YEARS : 1997-1998, 1998-1999 & 1999-2000 UNITED BANK OF INDIA, KOLKATA -VS.- DEPUTY COMMISSIONER OF INCOME TAX, (PAN : AAACU 5624 P) CIRCLE-6, KOLKATA ( '( /APPLICANT ) ( )*'( / RESPONDENT ) FOR THE APPLICANT : SHRI SOUMITRA CHOW DHURY, A.R. FOR THE RESPONDEN T : SHRI M. BHATTACHARYA, D.R. +# , - . +# , - . +# , - . +# , - . /DATE OF HEARING : 20.01.2012 /% - . /% - . /% - . /% - . /DATE OF PRONOUNCEMENT : 20.01.2012 0 / ORDER PER SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER/ . . , :- BY THESE MISCELLANEOUS APPLICATIONS UNDER SECTION 2 54(2) OF THE ACT, ASSESSEE HAS PRAYED TO RECALL THE ORDER OF TRIBUNAL DATED 06.08. 2009 PASSED IN ITA NOS. 1065, 1066 & 1067/KOL./2009 FOR ASSESSMENT YEARS 1997-98, 1998-1 999 AND 1999-2000. 2. ALL THE THREE APPEALS WERE DISMISSED AS ASSESSEE HAD NOT ENCLOSED ANY EVIDENCE TO SHOW THAT PERMISSION OF COMMITTEE ON DISPUTES (C.O.D.) W AS OBTAINED FOR FILING THE IMPUGNED APPEALS. IT WAS ALSO STATED IN THE TRIBUNALS ORDER THAT APPEALS WERE DISMISSED WITH THE RIDER THAT THE ASSESSEE WAS FREE TO MOVE THE TRIBUNAL TO REVIVE THE APPEALS AS AND WHEN COD PERMISSIONS WERE OBTAINED BY IT. LD. COUNSEL FOR TH E ASSESSEE FILED BEFORE US COPY OF THE OFFICE MEMORANDUM NO.F.34(4)/2011-JUDL. DATED 03.03.2011 I SSUED BY JOINT SECRETARY & LEGAL ADVISER TO THE GOVT. OF INDIA, MINISTRY OF LAW & JU STICE, DEPARTMENT OF LEGAL AFFAIRS, JUDICIAL SECTION, WHEREIN THE DECISION OF THE HONBLE SUPREM E COURT DATED 17.02.2011 IN CIVIL APPEAL NO. 1903 OF 2008 BETWEEN CCE VS.- BPCL IN THE CASE OF ELECTRONICS CORPORATION OF INDIA LIMITED VS.- UNION OF INDIA & ORS. IN CIVIL APPEAL NO. 1883 OF 2011 (ARISING OUT OF SLP(C) NO. 2538 OF 2009) WITH CIVIL APPEAL NO. 1903/2008 FILED BY BHARAT PETROLEUM CORPORATION LIMITED IS REPRODUCED AND SUBMITTED THAT HONBLE SU PREME COURT HAS RECALLED ITS EARLIER ORDERS REPORTED IN (I) ONGC VS.- CCE [1995 SUPP(4) SCC 54 1 DATED 11.10.1991], (II) ONGC VS.- CCE [(2004) 6 SCC 437 DATED 07.01.1994] AND (III) O NGC VS.- CIDCO [(2007) 7 SCC 39 M.A. NOS. 99, 100 & 101-KOL-2011 (IN ITA NOS. 1065, 1066 & 1067/KOL./2009 ) 2 DATED 20.07.2007] WHEREIN THE HONBLE COURT HAD DIR ECTED THAT PRIOR APPROVAL OF THE COMMITTEE ON DISPUTES NEED TO BE OBTAINED BEFORE THE FILING OF A CASE IN THE COURT. HONBLE SUPREME COURT IN AT PARAS 10 & 11 OF ITS ORDER DATE D 17.02.2011 HELD AS UNDER :- 10. IN THE CIRCUMSTANCES, WE HEREBY RECALL THE FOL LOWING ORDERS REPORTED IN : (I) 1995 SUPP (4) SCC 541 DATED 11.10.1991 (II) (20 04) 6 SCC 437 DATED 7.1.1994 (III) (2007) 7 SCC 39 DATED 20.07.2007. 11. FOR THE AFORESTATED REASONS, I.A. NO. 4 FILED B Y THE ASSESSEE IN CIVIL APPEAL NO. 1903/2008 IS DISMISSED. HE, THEREFORE, SUBMITTED THAT THESE APPEALS BE RE-C ALLED. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF BOTH THE P ARTIES. IN VIEW OF THE DECISION OF THE HONBLE SUPREME COURT, THE ORDER DATED 06.08.2009 I S RE-CALLED AND THE REGISTRY IS DIRECTED TO FIX THE APPEALS ON 17.04.2012 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, ALL THE MISCELLANEOUS APPLICATION S FILED BY ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20/ 01/2012. SD/- SD/- [ MAHAVIR SINGH / ] [S.V. MEHROTRA/ ( . . )] JUDICIAL MEMBER/ ACCOUNTANT MEMBER/ DATED : 20/ 01/ 2012 COPY OF THE ORDER FORWARDED TO: 1. UNITED BANK OF INDIA, 16, OLD COURT HOUSE STREET, K OLKATA-1; 2 DCIT, CIRCLE-6, 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.