ASST. C.I.T.,RG.5(3), MUMBAI V. M/S. SHIPPING CORPORATION OF INDIA, MUMBAI

ITA 4241/MUM/2008

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 1691 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-05-2010
• Appeal Filed By: Department
• Bench Allotted: J
• Next Hearing Date: 06-05-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 16-06-2008
• Court: TRIBUNAL
• Department Lawyers: N K BALODIA
• Assessee Lawyers: Y P TRIVEDI; MRS USHA DALAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH J BEFORE SHRI N.V. VASUDEVAN (JM) & PRAMOD KUMAR (AM) I.T.A.NO. 4241/MUM/2008 (ASSESSMENT YEAR : 2003-0 4) ACIT RANGE 5(3) ROOM NO. 573, 5 TH FLOOR AAYKAR BHAVAN M.K. ROAD MUMBAI-400 020. VS. M/S. SHIPPING CORPORATION OF INDIA SHIPPING HOUSE 245, MADAM CAMA ROAD MUMBAI-400 021. APPELLANT RESPONDENT C.O.NO. 190/MUM/2008 (ASSESSMENT YEAR : 2003-04) M/S. SHIPPING CORPORATION OF INDIA SHIPPING HOUSE 245, MADAM CAMA ROAD MUMBAI-400 021. VS. ACIT RANGE 5(3) ROOM NO. 573, 5 TH FLOOR AAYKAR BHAVAN M.K. ROAD MUMBAI-400 020. APPELLANT RESPONDENT PAN/GIR NO. : AAACT1542F ASSESSEE BY : SHRI Y.P. TRIVEDI & MRS. USHA DALAL DEPARTMENT BY : SHRI N.K. BALODIA ORDER PER N.V. VASUDEVAN, JM :- ITA NO. 4241/MUM/2008 : THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER DATED 30.4.2008 OF LEARNED CIT(A)-V, MUMBAI RELATING TO A .Y. 2003-04. 2. SINCE THE RESPONDENT IN THE AFORESAID APPEAL IS A GOVERNMENT OF INDIA UNDERTAKING, PERMISSION TO PROSECUTE THIS APP EAL OUGHT TO HAVE BEEN OBTAINED BY THE REVENUE FROM THE COMMITTEE ON DISPUTES (COD). THIS IS IN VIEW OF THE DECISION OF HONBLE SUPREME COURT IN THE CASE OF ONGC VS. COLLECTOR OF CENTRAL EXCISE, 104, CTR PAGE 31 (SC). THE COD M/S. SHIPPING CORPORATION OF INDIA 2 APPELLANT HEREIN HAS NEITHER FILED EVIDENCE OF ITS HAVING APPLIED FOR COD PERMISSION NOR OF GRANT OF ANY SUCH APPROVAL. IN T HE CIRCUMSTANCES, THE APPEAL IS DISMISSED WITH LIBERTY TO THE APPELLANT T O RECALL THIS ORDER IN THE EVENT OF THE COD GRANTING PERMISSION TO THE APPELLA NT TO PURSUE THIS APPEAL. 3. IN THE RESULT, THE APPEAL BY THE REVENUE IS DISM ISSED. 4. C.O. NO. 190/MUM/2008 : IN VIEW OF THE DISMISSAL OF THE APPEAL OF THE REVEN UE, CROSS OBJECTION FILED BY THE ASSESSEE IS ALSO DISMISSED. 5. IN THE RESULT, BOTH APPEAL AS WELL AS CO IS DISM ISSED. ORDER HAS BEEN PRONOUNCED ON 31 ST DAY OF MAY, 2010. SD/- (PRAMOD KUMAR) ACCOUNTANT MEMBER SD/- (N.V. VASUDEVAN) JUDICIAL MEMBER DATED : 31 ST MAY, 2010 COPY TO : 1. THE ASSESSEE 2. THE RESPONDENT 3. THE CIT(A)-CONCERNED. 4. THE CIT, CONCERNED. 5. THE DR CONCERNED, MUMBAI 6. GUARD FILE BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI PS