M/s Chief Manager, State Bank Of India., Visakhapatnam V. The ITO(TDS), Ward-2(2)., Visakhapatnam

ITA 15/VIZ/2008

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 2843 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 year(s) 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 03-12-2013
• Assessment Year: 2006-2007
• Appeal Filed On: 06-10-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUBRATA SARKAR
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO.15&16/VIZAG/2008 ASSESSMENT YEAR : 2006-07 & 2007-08 CHIEF MANAGER, STATE BANK OF INDIA, VISAKHAPATNAM ITO (TDS)-2(2), WARD-2, VISAKHAPATNAM (APPELLANT) VS. (RESPONDENT) TAN NO.VPNSO 2098F APPELLANT BY: SHRI C. SUBRAHMANYAM, CA RESPONDENT BY: SHRI SUBRATA SARKAR, DR ORDER PER SHRI S.K. YADAV, JUDICIAL MEMBER:- THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINS T THE ORDER OF THE CIT(A)-I, VISAKHAPATNAM. DURING THE COURSE OF HEA RING, OUR ATTENTION WAS INVITED THAT THE ASSESSEE IS A PUBLIC SECTOR AND IT HAS NOT OBTAINED THE APPROVAL OF COMMITTEE OF DISPUTES (COD) FOR PROSECU TING THESE APPEALS. THE HON'BLE SUPREME COURT IN THE CASE OF OIL AND NATURA L GAS CORPORATION VS. COLLECTOR OF CENTRAL EXCISE [SUPPL (4) SCC 541] HAS HELD THAT THE APPROVAL OF COMMITTEE ON DISPUTES IS NECESSARY TO PROSECUTE T HE APPEAL BETWEEN A PUBLIC SECTOR UNDERTAKING AND CENTRAL GOVERNMENT. SINCE THESE APPEALS HAVE BEEN FILED IN JANUARY, 2008 AND TILL DATE THE ASSES SEE COULD NOT OBTAIN THE APPROVAL OF THE CODS, WE ARE OF THE VIEW THAT NO PU RPOSE WOULD BE SERVED TO KEEP THESE APPEALS PENDING. WE ACCORDINGLY DISMISS THE SAME FOR WANT OF CODS PERMISSION. WE HOWEVER, GRANT THE LIBERTY TO THE ASSESSEES TO APPROACH THE TRIBUNAL AS AND WHEN THEY OBTAIN THE P ERMISSION FROM THE COD. THEREAFTER THE TRIBUNAL MAY EXAMINE THE REQUEST OF THE ASSESSEES ON MERIT AND MAY RECALL THIS ORDER OF THE TRIBUNAL. 3. IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE D ISMISSED. 2 PRONOUNCED IN THE OPEN COURT ON 7.12.2009 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM, DATED 7 TH DECEMBER, 2009 COPY TO 1 THE CHIEF MANAGER, STATE BANK OF INDIA, ZONAL OFF ICE, BALAJINAGAR, SIRIPURAM ROAD, VISAKHAPATNAM-530 003. 2 THE INCOME TAX OFFICER (TDS)-2(2), RANGE-2, DABAG ARDENS, VISAKHAPATNAM. 3 THE CIT, VISAKHAPATNAM 4 THE CIT(A)-I, VISAKHAPATNAM 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM