State Bank of Patiala, Bhopal V. The Add.CIT, Bhopal

ITA 320/IND/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 0078 (ITAT-INDORE)
• Duration Of Justice: 3 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-09-2009
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 23-09-2009
• Assessment Year: 2006-2007
• Appeal Filed On: 23-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: APARNA KARAN
• Assessee Lawyers: SSH H P VERMA
• Keywords: TDS

Judgement Text

PAGE 1 OF 3 IN THE INCOME TAX APPELATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI BHAVNESH SAINI, JM AND SHRI V.K. GUPTA, AM ITA NO.320/IND/2009 A.Y. 2006-07 STATE BANK OF PATIALA, T.T. NAGAR, BHOPAL (PAN AACCS 0143 D) APPELLANT V/S. ADDL. COMMISSIONER OF INCOME TAX (TDS), BHOPAL RESPONDENT ASSESSEE BY S/SH. H.P. VERMA & ASHISH GOYAL DEPARTMENT BY SMT. APARNA KARAN, ADDL. CIT, DR ORDER PER SHRI BHAVNESH SAINI, JM THIS APPEAL OF THE ASSESSEE IS FILED AGAINST THE OR DER OF LD. CIT(A)-II, BHOPAL DATED 30.1.2009 FOR THE AY 2006-07. 2. LD. COUNSEL FOR ASSESSEE SUBMITTED THAT THE ASSE SSEE IS A GOVT. OF INDIA UNDERTAKING. LD. DR SUBMITTED THAT ASSESSEE I S REQUIRED TO OBTAIN COD BEFORE FILING THE APPEAL BEFORE THE TRIB UNAL. LD. PAGE 2 OF 3 COUNSEL FOR ASSESSEE SUBMITTED THAT NO COD APPROVAL IS OBTAINED IN THIS CASE. 3. HONBLE SUPREME COURT IN THE CASE OF OIL & NATUR AL GAS COMMISSION V. CCE, SUPPL 4 SCC 541 HELD THAT IN EVERY CASE WHERE A DISPUTE IS BETWEEN GOVERNMENT DEPARTMENTS A ND/OR BETWEEN A GOVERNMENT DEPARTMENT AND A PUBLIC SECTOR UNDERTAKING, THE MATTER SHOULD BE REFERRED TO THE H IGH POWERED COMMITTEE ESTABLISHED BY THE GOVERNMENT PURSUANT TO AN ORDER OF THIS COURT DATED SEPTEMBER 11, 1991. IT IS POINTED OUT THAT IT HAS BEEN HELD BY THIS COURT THAT IT IS THE DUTY OF EVER Y COURT OR TRIBUNAL TO DEMAND CLEARANCE FROM THE COMMITTEE AND THAT IN THE ABSENCE OF CLEARANCE THE PROCEEDINGS MUST NOT BE PROCEEDED WITH. 4. HONBLE SUPREME COURT IN THE CASE OF MAHANAGAR T ELEPHONE NIGAM LIMITED VS. CHAIRMAN, CBDT, 267 ITR 647 HELD THAT AS THE HIGH POWERED COMMITTEE HAD NOT GIVEN CLEARANCE TO T HE APPELLANT, THE PROCEEDINGS COULD NOT BE PROCEEDED WITH. THE HI GH COURT WAS WRONG IN DEALING WITH THE MERITS OF THE MATTER AND THE SUPREME COURT WOULD NOT EXAMINE WHETHER THE HIGH COURT WAS RIGHT ON THE MERITS. PAGE 3 OF 3 5. ADMITTEDLY IN THE PRESENT CASE, THE CLEARANCE OF HIGH POWER COMMITTEE IS NOT FILED THEREFORE ABOVE APPEAL COULD NOT HAS BEEN PROCEEDED WITH. THE ABOVE APPEAL OF ASSESSEE IS, TH EREFORE, DISMISSED IN LIMINE WITH LIBERTY TO GET THE APPEAL REVIVED AFTER OBTAINING THE CLEARANCE FROM HIGH POWER COMMITTEE. THE SAME BE CONSIGNED TO RECORD ROOM. ORDER PRONOUNCED IN THE OPEN COURT ON 23 RD SEPTEMBER, 2009. SD/- SD/- ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 23.9.2009 !VYAS!