M/s. Tamilnadu State Transport Corporation (Coimbatore) Ltd., Coimbatore V. ACIT, Coimbatore

CO 147/CHNY/2009

• Counselvise Citation: [2011] 122 COUNSELVISE.COM (IT) 5563 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 19-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 19-01-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 07-09-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: CROSSOBJECTOR

Judgement Text

IN THE INCOMETAX APPELLATE TRIBUNAL: C- BENCH:CHENN AI (BEFORE SHRI U.B.S.BEDI, JUDICIAL MEMBER & SHRI ABRAHAM P. GEORGE. ACCOUNTANT MEMBER) ITA NO. 1255 / MDS/09 & CO NO. 147/MDS/09 ASST. YEAR 2006-07 THE ACIT, CO. CIR.I(2), CHENNAI VS. TAMILNADU STATE TRANSPORT CORPORATION (COIMBATORE) LTD, 37 METTUPALAYAM RD, COIMBATORE 641043 PAN AAACC9029M (APPELLANT) (RESPONDENT-CROSS OBJECTOR) APPELLANT BY: RESPONDENT- CROSS OBJECTOR BY: SHRI B.SRINIVAS NONE ORDER PER BENCH: THESE ARE APPEAL OF THE REVENUE AND CROSS-OBJECTION OF THE ASSESSEE DIRECTED AGAINST THE ORDER DATED18-06-2009 OF THE CIT(A)-I, COIMBATORE. 2. LD. COUNSEL FOR THE REVENUE SUBMITTED THAT THE C OD APPROVAL HAS NOT BEEN RECEIVED BUT NEVERTHELESS, REFERENCE HAS B EEN MADE TO THE COMMITTEE ON DISPUTES. A COPY OF THE COMMUNICATION RECEIVED IN THIS REGARD WAS ALSO FILED. ITA NO. 1255 & CO 147/MDS /09 2 3. NOBODY ENTERED APPEARANCE ON BEHALF OF THE ASSES SEE. BUT ASSESSEE HAS FILED A LETTER DATED 12-11-2010, WHERE IN IT MENTIONS THAT COMMITTEE ON DISPUTES WAS YET TO BE FORMED. THUS, E FFECTIVELY AS ON DATE THERE ARE NO COD APPROVAL EITHER FOR REVENUE OR FOR ASSESSEE FOR PURSUING THE MATTER BEFORE THIS TRIBUNAL. 4. SINCE AS ON DATE THE COD APPROVAL IS NOT ON REC ORD, IN VIEW OF THE DECISIONS OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. POOMPUHAR SHIPPING CORPN. (2008) [12 DTR (MAD) 103] AND TAMILNADU WAREHOUSING CORPORATION V. DCIT [15 DTR (MAD) 67], WE ARE OF THE OPINION THAT THE APPEALS CANNOT BE ENTERTAINED AT THIS STAG E. LIBERTY IS GIVEN TO THE REVENUE AS WELL AS THE ASSESSEE TO MAKE APPROPRIATE PETITION BEFORE THIS TRIBUNAL FOR RESTORATION OF THE APPEALS, IF THEY CA N OBTAIN COD APPROVAL IN ACCORDANCE WITH LAW. 5. IN THE RESULT, APPEAL OF THE REVENUE AS WELL AS CROSS-OBJECTION OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 19-01-2011. SD/- SD/- U.B.S.BEDI) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI: 19 TH JANUARY, 2011. NBR CC: ASSESSEE/ ASSESSING OFFICER/ CIT(A)/ CIT/ D .R/ GUARD FILE. ITA NO. 1255 & CO 147/MDS /09 3