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

MA 68/KOL/2011 | 2007-2008
Pronouncement Date: 25-11-2011

Appeal Details

RSA Number 6823524 RSA 2011
Assessee PAN AAACN3073C
Bench Kolkata
Appeal Number MA 68/KOL/2011
Duration Of Justice 3 month(s) 7 day(s)
Appellant DCIT, Circle - 10, Kolkata, Kolkata
Respondent West Bengal Industrial Infrastructure Development Corporation Ltd., Kolkata
Appeal Type Miscellaneous Application
Pronouncement Date 25-11-2011
Appeal Filed By Department
Bench Allotted A
Tribunal Order Date 25-11-2011
Assessment Year 2007-2008
Appeal Filed On 17-08-2011
Judgment 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