DCIT, Circle - Murshidabad, Murshidabad V. The Murshidabad District Central Cooperative Bank Ltd., Murshidabad

ITA 1666/KOL/2009

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2584 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-05-2010
• Appeal Filed By: Department
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 23-09-2009
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI
• Assessee Lawyers: SAUMITRA CHOWDHURY
• Section: 2

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - C , KOLKATA ( ) BEFORE . . , , SHRI D.K.TYAGI, JUDICIAL MEMBER. /AND . . , , SHRI C.D. RAO, ACCOUNTANT MEMB ER . / I.T.A S .NO. 1665 AND 1666/KOL/2009 / ASSESSMENT YEAR S 2002 - 03 AND 2003 - 04 DCIT, CIRCLE - MURSHIDABAD, 39, R.N.TAGORE ROAD, P.O.BERHAMPORE, DIST. MURSHIDABAD. - - - VERSUS - . THE MURSHIDABAD DISTRICT CENTRAL CO - OPERATIVE BA NK LTD., 48/49,B.B.SEN ROAD, P.O.BERHAMPORE, MURSHIDABAD. PAN AABAT 2105 M ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / S MT. JYOTI KUMARI, DR / FOR THE RESPONDENT : / SHRI SAUMITRA CHOWDHURY, AR / ORDER / PER BENCH : THE REVENUE HAS FILED THESE TWO APPEALS AGAINST CONSOLIDATED ORDER DT. 27.3.2009 OF THE COMMISSIONER OF INCOME - TAX (APPEALS) XXXVI, KOLKATA FOR THE ASSESSMENT YEARS 2002 - 03 AND 2003 - 04. 2. THE ASSESSEE - BA NK IS A PUBLIC SECTOR ENTERPRISES AND AS SUCH, THE DEPARTMENT IS REQUIRED TO OBTAIN AN APPROVAL FROM THE HIGH POWER COMMITTEE ON DISPUTE SETTLEMENT TO PROCEED WITH THE APPEALS AS PER OFFICE MEMORANDUM NO.53/3/10/94 - CAB DT.24.1.1994 OF THE GOVERNMENT OF IND IA. THE SAID MEMORANDUM PROVIDES THAT THE LITIGATION BETWEEN ONE GOVERNMENT DEPARTMENT AND A PUBLIC SECTOR ENTERPRISES THEMSELVES COULD BE RESORTED TO ONLY AFTER OBTAINING CLEARANCE FROM THE COMMITTEE AND IN CASE THE APPEALS ARE FILED WITHOUT THE CLEARANCE OF THE HIGH POWER COMMITTEE, SO AS TO SAVE LITIGATION, THE APPELLANT OR THE PETITIONER, AS THE CASE MAY BE, SHALL WITHIN ONE MONTH FROM SUCH FILING, REFER THE MATTER TO THE HIGH POWER COMMITTEE WITH PRIOR NOTICE TO THE DESIGNATED AUTHORITY IN THE CABINET SECRETARIAT (UNDER SECRETARY & COORDINATOR) OTHERWISE TO RECEIVE NOTICES IN THIS BEHALF. HONBLE APEX COURT IN THE CASE OF OIL & NATURAL GAS COMMISSION & ANR. V. COLLECTOR OF CENTRAL EXCISE (1992) 104 CTR (SC) 31 HAS HELD THAT THE LITIGATION BETWEEN ONE GO VERNMENT DEPARTMENT AND A PUBLIC / I.T.AS.NO.1665 AND 1666/KOL/2009 2 SECTOR ENTERPRISES AND PUBLIC ENTERPRISES THEMSELVES COULD BE RESORTED TO ONLY AFTER OBTAINING CLEARANCE FROM THE COMMITTEE TO BE APPOINTED TO MONITOR THE DISPUTE AND IT SHALL BE THE OBLIGATION OF EVERY COURT AND EVERY TRIB UNAL WHERE SUCH A DISPUTE IS RAISED HEREAFTER TO DEMAND A CLEARANCE FROM THE COMMITTEE IN CASE IT HAS NOT BEEN SO PLEADED AND IN THE ABSENCE OF THE CLEARANCE, THE PROCEEDINGS WOULD NOT BE PROCEEDED WITH. 3. ON ENQUIRY FROM THE BENCH, THE LEARNED DR APPEA RING FOR THE DEPARTMENT WAS NOT IN A POSITION TO STATE AS TO WHETHER THE DEPARTMENT HAS APPLIED FOR TAKING THE APPROVAL FROM THE AFORESAID COMMITTEE TO PROCEED WITH THE APPEALS OR NOT. 4. IN THE LIGHT OF THE ABOVE, WE TREAT THESE TWO APPEALS AS NON - MAINTA INABLE AND THEREFORE, THE APPEALS ARE UN - ADMITTED. HOWEVER, WE MAY MENTION THAT IN CASE THE DEPARTMENT DESIRES TO PROSECUTE THE APPEALS, THE DEPARTMENT WILL BE AT LIBERTY TO OBTAIN THE CLEARANCE OF THE HIGH POWER COMMITTEE ON DISPUTE SETTLEMENT AND THEREAF TER APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER, IF SO ADVISED AND THE TRIBUNAL SHALL TAKE THE DECISION IN ACCORDANCE WITH LAW. 5. IN THE RESULT, BOTH THE APPEALS FILED BY THE DEPARTMENT STAND DISMISSED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 13.05.2010 SD/ - SD/ - ( . . ) , (D.K.TYAGI), JUDICIAL MEMBER. ( . . ) (C.D. RAO), ACCOUNTANT MEMBER. ( ) DATE : 13.05.2 010 ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY. / I.T.AS.NO.1665 AND 1666/KOL/2009 3 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : DCIT, CIRCLE - MURSHIDABAD, 39, R.N.TAGORE ROAD, P.O.BERHA MPORE, DIST. MURSHIDABAD. 2 / THE RESPONDENT - THE MURSHIDABAD DISTRICT CENTRAL CO - OPERATIVE BANK LTD., 48/49,B.B.SEN ROAD, P.O.BERHAMPORE, MURSHIDABAD. 3. / THE CIT, 4. ( )/ THE CIT(A), 5. / DR, KO LKATA BENCH 6. GUARD FILE . / TRUE COPY , / BY ORDER , / DEPUTY REGISTRAR .