UCO BANK, Kolkata V. DCIT, C ircle- 6, Kolkata, Kolkata

ITA 415/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2505 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-06-2010
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 09-02-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 25-02-2010
• Court: TRIBUNAL
• Department Lawyers: M H
• Assessee Lawyers: ATUL PODDAR

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL 'A BENCH : KOLKATA (BEFORE HONBLE SRI D.K.TYAGI, J.M. AND HONB LE SRI C.D.RAO, A.M.) I.T.A. NO. 415 /KOL/2010 ASSESSME NT YEAR : 2006-07 UCO BANK VS DCIT, CIRCLE-6, KOLKATA (AAACU 3561 B) (APPELLANT) (RESPONDENT) APPELLANT BY : SRI ATUL PODDAR. RESPONDENT BY : S RI M.H.PANDAV, CIT (DR). O R D E R PER SHRI C.D.RAO, A.M. THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER OF THE CIT(A)-VI, KOLKATA DATED 29.12.2009 FOR THE ASSESSMENT YEAR 2 006-07. 2. IN THIS CASE THE ASSESSEE IS UCO BANK , WHICH IS A PUBLIC SECTOR UNDERTAKING. IN THE CASE OF O.N.G.C. VS COLLECTOR OF CENTRAL EXCISE [104 CTR 31 (SC)] , THE HONBLE APEX COURT HAS DIRECTED THA T NO LITIGATION BETWEEN THE GOVERNMENT AND ANY OTHER DEPARTMENT OF THE GOVERN MENT OR PUBLIC SECTOR UNDERTAKING SHALL BE PROCEEDED WITH BEFORE ANY CO URT OR TRIBUNAL UNLESS THE APPROVAL OF A HIGH POWER COMMITTEE KNOWN AS COMMI TTEE OF DISPUTES (COD) IS OBTAINED. ADMITTEDLY, THE ASSESSEE HAS NOT OB TAINED THE APPROVAL OF COD TILL DATE THOUGH THE ASSESSEE HAD APPLIED FOR THE SAME. IN VIEW OF THE ABOVE DECISION OF THE HONBLE APEX COURT , THE APPEAL BY THE ASSES SEE CANNOT BE PROCEEDED WITH. ACCORDINGLY, THE SAME IS BEING DISMISSED IN LIMINE. HOWEVER, IF AT A LATER DATE THE ASSESSEE PRODUCES THE REQUIRED APPROVAL FROM T HE COD , IT WILL BE AT LIBERTY TO REQUEST THE TRIBUNAL FOR RESTORATION OF THIS APPE AL UNDER CONSIDERATION. 3. IN THE RESULT, THE APPEAL BY THE ASSESSEE IS DI SMISSED IN LIMINE. 2 OR DER PRONOUNCED IN THE OPEN COURT ON 28.06.2010 SD/- SD/- (D.K.TYAGI) (C.D.RAO ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 28.06.2010 COPY FORWARDED TO :- 1) DCIT, CIRCLE-6, KOLKATA. 2) UCO BANK, 10, B.T.M. SARANI, KOLKATA. 3) CIT(A), KOLKATA. 4) CIT, KOLKATA. 5) D.R., ITAT, KOLKATA. BY ORDER BCD DY REGISTRAR I.T.AT., KOLKATA.