DCIT, Bangalore V. M/s. Bharat Electronics Limited, Bangalore

ITA 114/BANG/2008

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9444 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-09-2009
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 07-02-2008
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: V S SREELEKHA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI SHAILENDRA KUMAR YADAV, JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER ITA NO.114 & 115/BANG/2008 ASSESSMENT YEARS : 2003-04 & 2004-05 THE DY. COMMISSIONER OF INCOME-TAX (LTU), BANGALORE. : APPELLANT VS. M/S. BHARAT ELECTRONICS LTD., NAGAVARA, OUTER RING ROAD, BANGALORE 560 045. : RESPONDENT APPELLANT BY : SMT. V.S. SREELEKHA RESPONDENT BY : SHRI S. PARTHASARATHI O R D E R PER A. MOHAN ALANKAMONY, ACCOUNTANT MEMBER THESE APPEALS ARE FILED BY THE REVENUE AGAINST T HE COMMON ORDER OF THE CIT(APPEALS)-LTU, BANGALORE DATED 31.10.2007 . 2. THE ASSESSEE-RESPONDENT IS A PUBLIC SECTOR UNDER TAKING OF THE CENTRAL GOVERNMENT ENGAGED IN THE MANUFACTURE AND S ALE OF PROFESSIONAL GRADE ELECTRONIC EQUIPMENTS AND COMPONENTS. 3. AT THE OUT SET, WE NOTICE THAT WHILE THE REVEN UE HAS FILED THESE APPEALS, BUT IT HAS NOT PRODUCED THE NECESSARY CLEA RANCE FROM THE ITA NOS.114 & 115/B/09 PAGE 2 OF 2 COMMITTEE ON DISPUTES (COD) / HIGH POWER COMMITTEE, WHICH IS MANDATORY, IN ACCORDANCE WITH THE JUDGMENT OF THE H ONBLE SUPREME COURT IN THE CASE OF ONGC & ANOTHER VS. COLLECTOR, CENTR AL EXCISE (1992) 104 CTR 31. WE DO NOT PROPOSE TO GO INTO THE MERITS AS THERE IS NO CLEARANCE FROM THE COMMITTEE ON DISPUTES AND THEREFORE THE AP PEALS ARE DISMISSED AS NOT MAINTAINABLE. HOWEVER, THE REVENUE IS AT LI BERTY TO APPROACH THIS TRIBUNAL WITH A REQUEST FOR RESTORATION OF THE APPE ALS, AS AND WHEN PERMISSION IS OBTAINED TO PROSECUTE THE APPEALS FRO M C.O.D., PROVIDED THE SAME IS MADE WITHIN THE TIME PRESCRIBED UNDER LAW. 4. IN THE RESULT THE APPEALS ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 30 TH DAY OF SEPTEMBER, 2009. SD/- SD/- (SHAILENDRA KUMAR YADAV ) (A. MOHAN ALANKAMONY ) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED, THE 30 TH SEPTEMBER, 2009. DS/- COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE (1+1) BY ORDER ASSISTANT REGISTRAR ITAT, BANGALORE.