Appeal details
Counselvise Citation
[2011] 134 COUNSELVISE.COM (IT) 7684 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 4 month(s) 6 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
24-01-2011
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
A
Next Hearing Date
24-01-2011
Assessment Year
2002-2003
Appeal Filed On
18-09-2009
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A, PUNE BEFORE SHRI SHAILENDRA KUMAR YADAV JUDICIAL MEMBER AND SHRI G.S. PANNU, ACCOUNTANT MEMBER I.T.A. NO. 1143 TO 1149/PN/2009 A.Y. 2002-03 TO 2008-09 I.T.O. TDS NANDED : APPELLANT VS. BHARAT SANCHAR NIGAM LTD., TELEPHONE BHAVAN, DIST. NANDED PAN AACFR 3AABCB 5576 G : RESPONDENT APPELLANT BY: SHRI ABHAY DAMLE RESPONDENT BY: SHRI B.S. INDANI ORDER PER BENCH THESE APPEALS BY THE REVENUE ARE FILED AGAINST THE ORDER OF THE CIT(A)-II NASIK FOR A.Y. 2002-03 TO 2008-09 ON THE POINT OF INTEREST U/S 201(1) AND 201(1A) OF THE ACT. 2. THE RESPONDENT-ASSESSEE IS A PUBLIC SECTOR UNDER TAKING FULLY OWNED BY THE GOVERNMENT OF INDIA. 3. THE RESPONDENT-ASSESSEE, BEING A CENTRAL GOVERNM ENT PUBLIC SECTOR UNDERTAKING, THE APPELLANT IS REQUIRE D TO OBTAIN CLEARANCE OF THE COMMITTEE ON DISPUTES (CABINET SEC RETARIAT) BEFORE APPROACHING ANY COURT OR TRIBUNAL AGAINST AN OTHER PAGE 2 OF 3 ITA NO. 1143 TO 1149/PN/2009 BSNL NANDED A.Y. 2002-03 TO 2008-09 CENTRAL GOVERNMENT PUBLIC SECTOR UNDERTAKING OR AGA INST ANOTHER CENTRAL GOVERNMENT DEPARTMENT OF MINISTRY. THIS IS IN TERMS OF THE REQUIREMENTS OF HONBLE SUPREME COURT S JUDGMENT IN THE CASE OF OIL & NATURAL GAS COMMISSI ON & ANR VS COLLECTOR OF CENTRAL EXCISE [(1992)104 CTR 31(S C)]. AS THE HONBLE SUPREME COURT HAS OBSERVED IN THIS SAID JUD GMENT, IT SHALL BE THE OBLIGATION OF EVERY COURT AND EVERY TR IBUNAL, WHERE SUCH A DISPUTE IS RAISED HEREAFTER, TO DEMAND A CLEARANCE FROM THE SAID COMMITTEE IN CASE IT HAS BEEN SO PLEADED, AND IN THE ABSENCE OF THE CLEARANCE, THE P ROCEEDINGS WOULD NOT BE PROCEEDED WITH. IN THE OFFICE MEMORAN DUM DATED 24 TH JANUARY 1994, AS REFERRED TO BY A CO ORDINATE BENC H OF THIS TRIBUNAL IN THE CASE OF INDIAN AIRLINES VS ACIT (53 ITD 121), GOVERNMENT OF INDIA HAS DIRECTED ALL THE AFFE CTED PSUS AND GOVERNMENT DEPARTMENTS TO APPLY FOR THE APPROVA L OF THE COMMITTEE ON DISPUTES WITHIN ONE MONTH FROM THE DA TE OF FILING OF APPEAL, WHERE AN APPEAL HAS BEEN FILED TO SAVE THE LIMITATION, FROM THE DATE OF FILING OF THE RELEVANT APPEAL. FROM THE PERUSAL OF RECORD, IT IS SEEN THAT THE REVENUE HAS NOT OBTAINED CLEARANCE FROM THE COMMITTEE ON DISPUTES T O AGITATE THE APPEAL AGAINST THE ORDER OF THE CIT(A) OR EVEN INITIATED THE PROCESS OF APPROVAL OF, THE COMMITTEE ON DISPUTES ( CABINET SECRETARIAT). THE APPEALS BEFORE US WERE FILED IN T HE YEAR 2009 AND THERE IS NO INDICATION OF ANY KIND TO SUGGEST T HAT THE PAGE 3 OF 3 ITA NO. 1143 TO 1149/PN/2009 BSNL NANDED A.Y. 2002-03 TO 2008-09 APPELLANT BEFORE US HAS TAKEN ANY STEPS FOR OBTAINI NG THE APPROVAL OF THE SAID COMMITTEE. 4. IN THESE CIRCUMSTANCES, WE DEEM IT FIT AND PROPE R TO DISMISS THE APPEALS AS NON MAINTAINABLE FOR WANT OF CLEARANCE OF THE COMMITTEE ON DISPUTES. HOWEVER, IF AND WHEN THE REVENUE-APPELLANT RECEIVES THE SAID APPROVAL, IT WI LL BE OPEN TO THE DEPARTMENT TO APPROACH THIS TRIBUNAL AND PRAY F OR RESTORATION OF APPEALS. 5. IN THE RESULT, THE APPEALS OF THE REVENUE ARE DI SMISSED. DECISION PRONOUNCED IN THE OPEN COURT AT THE CONCL USION OF THE HEARING ON 24-01-2011. SD/- SD/- (G.S. PANNU) ACCOUNTANT MEMBER ( SHAILENDRA KUMAR YADAV) JUDICIAL MEMBER PUNE DATED THE 24 TH JANUARY 2011. ANKAM COPY OF THE ORDER IS FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A)-II NASIK 4. THE C.I.T. NASIK 3. THE D.R, A BENCH, PUNE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL PUNE
