DCIT, Circle - 6, Kolkata, Kolkata V. National Insurance Co. Ltd., Kolkata

ITA 1014/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2495 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-07-2010
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2000-2001
• Appeal Filed On: 14-05-2010
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Assessee Lawyers: S BHATTACHARY A

Judgement Text

INCOME TAX APPELLATE TRIBUNAL A BENCH, KOLK ATA (BEFORE HONBLE SMT. DIVA SINGH, JM & SHRI C.D.RAO, AM) I.T.A.NO.1014/KOL/2010 ASSESSMENT YEAR 2000-01 D.C.I.T.,CIRCLE-6, -VS- M/S. NATIONAL INSURANCE CO.LTD. KOLKATA, KOLKATA PAN NO.AAACN 9967 E (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. JYOTI KUMARI RESPONDENT BY : SHRI S.BHATTACHARY A O R D E R PER SMT. DIVA SINGH, JUDICIAL MEMBER THIS IS A DEPARTMENTAL APPEAL FILED AGAINST ORDER DATED 16.02.2010 OF THE CIT- (A)-VI, KOLKATA PERTAINING TO 2000-01 A.YR. HOWEVER AT THE TIME OF HEARING AN ADJOURNMENT PETITION WAS MOVED BY THE LD. CIT(DR) M R.MAMIDI PRAYING FOR TIME STATING THAT NECESSARY NOC FROM THE COMMITTEE ON DI SPUTES HAS NOT BEEN RECEIVED. MS.JYOTI KUMARI, SR.DR WAS PRESENT IN SUPPORT OF TH E ADJOURNMENT PETITION. 2. IT IS NOT DISPUTED THAT AS PER THE JUDGEME NT OF THE HONBLE APEX COURT IN THE CASE OF MAHANAGAR TELEPHONE LTD. V. CHAIRMAN, CBDT REPORTED IN 267 ITR 647 AT PAGE 652 ETC. BEFORE PROCEEDING WITH THE APPEAL NOC BY THE HIGH POWER COMMITTEE ON DISPUTES IS REQUIRED. ADMITTEDLY IT IS NOT AVAIL ABLE ON DATE. IN THE AFORE MENTIONED FACTS, CIRCUMSTANCES AND POSITION OF LAW, WE CONSID ER IT APPROPRIATE TO REJECT THE DEPARTMENTAL APPLICATION AND DISMISS THE APPEAL IN LIMINE. HOWEVER, WE HASTEN TO ADD THAT THE DEPARTMENT SHALL BE AT LIBERTY TO PRAY OF RECALL OF THIS ORDER AND ADJUDICATION ON MERITS BY WAY OF MOVING A MISCELLANEOUS PETITION AS AND WHEN COD APPROVAL IS GRANTED TO THE DEPARTMENT BY THE HIGH POWER COMMITT EE FOR PURSUING THE PRESENT APPEAL BEFORE THE TRIBUNAL. 2 3. IN THE RESULT THE APPEAL OF THE REVENUE I S DISMISSED AS PER THE PRONOUNCEMENT MADE IN THE OPEN COURT IN THE PRESENCE OF THE PARTI ES ON THE DATE OF HEARING ITSELF I.E. 09.07.2010. SD/- SD/- (C.D.RAO) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 09.07.2010. COPY OF THE ORDER IS FORWARDED TO :- 1. M/S. NATIONAL INSURANCE CO.LTD., 3, MIDDLETON ST REET, KOLKATA-700071. 2. D.C.I.T., CIRCLE-6, KOLKATA. 3. C.I.T.(APPEALS)-VI, KOLKATA 4) C.I.T. KOLKA TA 5. D.R., ITAT, KOLKATA BY ORDER ASSISTANT REGISTRAR I.T.A.T., KOLKATA R.G./P.S. TRUE COPY