The Superintending Engineer, Cbe Electricity Distribution Circle (South), Coimbatore V. ITO, Coimbatore

ITA 1346/CHNY/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 1314 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-01-2011
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 05-01-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 16-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: ANAND SHRI B SRINIVAS

Judgement Text

IN THE INCOMETAX APPELLATE TRIBUNAL: A- BENCH:CHENN AI (BEFORE SHRI U.B.S.BEDI, JUDICIAL MEMBER & SHRI ABRAHAM P. GEORGE. ACCOUNTANT MEMBER) ITA NOS.1344, 1345, 1346, 1347, 1348 AND 13 49 / MDS/10 ASST. YEARS 2004-05, 2005-06, 2006-07,2006-07,2007 -08 & 2007-08 THE SUPERINTENDING ENGINEER, COIMBATORE ELECTRICITY DISTRIBUTION CIRCLE (METRO), TATABAD, COIMBATORE-641012 PAN CMBSO4690A VS. THE ITO, TDS WARD I(3), COIMBATORE (APPELLANT) (RESPONDENT) APPELLANT BY: RESPONDENT BY: SHRI ANAND SHRI B.SRINIVAS ORDER PER BENCH : THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE CIT(A) FOR RESPECTIVE ASSESSMENT YEARS. 2. THE ASSESSEE IS A STATE GOVERNMENT DEPARTMENT. THE MANDATORY APPROVAL FROM COMMITTEE ON DISPUTES FOR PURSUING TH ESE APPEALS BEFORE THIS TRIBUNAL; HAS NOT BEEN PLACED ON RECORD. REPRESENTA TIVE OF THE ASSESSEE APPEARING BEFORE US WAS UNABLE TO PLACE ANY DETAILS IN THIS REGARD. SINCE AS ITA NOS 1344-9/MDS /10 2 ON DATE THE COD APPROVAL IS NOT ON RECORD, IN VIEW OF THE DECISIONS OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CI T VS. POOMPUHAR SHIPPING CORPN. (2008) (12 DTR (MAD) (103) AND TAMILNADU WAR EHOUSING CORPORATION V. DCIT (15 DTR (MAD.)67), WE ARE OF TH E OPINION THAT THE APPEALS CANNOT BE ENTERTAINED AT THIS STAGE. LIBERT Y IS GIVEN TO THE ASSESSEE TO MAKE APPROPRIATE PETITION BEFORE THIS TRIBUNAL F OR RESTORATION OF THE APPEALS, IF IT CAN OBTAIN COD APPROVAL IN ACCORDANC E WITH LAW. 3. WITH THE ABOVE OBSERVATION, APPEALS OF THE ASSES SEE FOR ALL THE ASSESSMENT YEARS ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 05-01-2011. SD/- SD/- ( U.B.S.BEDI) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI: 5TH JANUARY, 2011. NBR CC: ASSESSEE/ ASSESSING OFFICER/ CIT(A)/ CIT/ D .R/ GUARD FILE.