The Branch Manager, Bank of India, Hyderabad V. The ITO, Ward-3(1) (TDS), Vijayawada

ITA 432/VIZ/2010

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 2625 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 3 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 02-12-2010
• Assessment Year: misc
• Appeal Filed On: 10-08-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K SINGH
• Assessee Lawyers: N O N E
• Keywords: TDS

Judgement Text

ITA NO.432/VIZ/2010 BM, BANK OF INDIA, HYD IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER ITA NO . 432 /VIZAG/ 20 10 ASSESSMENT YEAR : 2007 - 08 BRANCH MANAGER, B ANK OF INDIA HYDERABAD ITO WARD - 3(1) (TDS) VIJAYAWADA (APPELLANT) VS. (RESPONDENT) PAN NO. HYDBO 0950F PAN NO. APPELLANT BY: SHRI N O N E RESPONDENT BY: SHRI R.K. SINGH, DR ORDER PER SHRI SUNIL KUMAR, JUDICIAL MEMBER : - TH IS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) , VIJAYAWADA . DURING THE COURSE OF HEARING, OUR ATTENTION WAS INVITED THAT THE ASSESSEE IS A PUBLIC SECTOR AND IT HAS NOT OBTAINED THE APPROVAL OF COMMITTEE OF DISPUTES (COD) FOR PROSECUTING TH IS APPEAL . THE H ON'BLE SUPREME COURT IN THE CASE OF OIL AND NATURAL GAS CORPORATION VS. COLLECTOR OF CENTRAL EXCISE [SUPPL (4) SCC 541] HAS HELD THAT THE APPROVAL OF COMMITTEE ON DISPUTES IS NECESSARY TO PROSECUTE THE APPEALS BETWEEN A PUBLIC SECTOR UNDERTAKING AND CENT RAL GOVERNMENT. SINCE THE APPEAL HAS BEEN FILED ON 10.8.2010 AND TILL DATE THE ASSESSEE COULD NOT OBTAIN THE APPROVAL OF THE CODS, WE ARE OF THE VIEW THAT NO PURPOSE WOULD BE SERVED TO KEEP TH IS APPEAL PENDING. WE ACCORDINGLY DISMISS THE SAME FOR WANT OF CODS PERMISSION. WE HOWEVER, GRANT THE LIBERTY TO THE ASSESSEE TO APPROACH THE TRIBUNAL AS AND WHEN THEY OBTAIN THE PERMISSION FROM THE COD. THEREAFTER THE TRIBUNAL MAY EXAMINE THE REQUEST OF THE ASSESSEE ON MERIT AND MAY RECALL THIS ORDER OF THE TRIBU NAL. ITA NO.432/VIZ/2010 BM, BANK OF INDIA, HYD 2 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED. PRONOUNCED IN THE OPEN COURT ON 7.12 .20 10 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKH APATNAM, DATED 7 TH DECEMBER, 20 10 COPY TO 1 THE BRANCH MANAGER, BANK OF INDIA, 10 - A, HUDA COLONY, SAROORNAGAR BRANCH, HYDERABAD - 35. 2 ITO (TDS), WARD - 3(1), VIJAYAWADA 3 THE CI T, VIJAYAWADA 4 THE CIT (A) - I, VIJAYAWADA 5 THE DR, ITAT, VISAKHAPA TNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM