DCIT, New Delhi V. M/s The State Trading Corp. of India Ltd, New Delhi

ITA 481/DEL/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 0830 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2009
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 01-10-2009
• Assessment Year: 2002-2003
• Appeal Filed On: 09-02-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: B VENKAT RAM
• Section: 274

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G : NEW DELHI BEFORE SHRI A.D.JAIN, JM AND SHRI R.C.SHARMA, AM I.T.A.NO.481/DEL/2009 ASSESSMENT YEAR : 2002-03 DY.COMMISSIONER OF INCOME TAX, CIRCLE-16(1), NEW DELHI. VS. M/S THE STATE TRADING CORPORATION OF INDIA LIMITED, JAWAHAR VYAPAR BHAWAN, TOLSTOY MARG, NEW DELHI 110 001. PAN NO.AAACT0102F. (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI SURENDER PAL, SR.DR. RESPONDENT BY : SHRI B.VENKAT RAM. ORDER PER A.D.JAIN, JM : THIS IS AN APPEAL FILED BY THE REVENUE AGAINST THE ORDER OF CIT(A) DATED 20.10.2008 FOR THE AY 2002-03, IN THE MATTER OF ORD ER PASSED U/S 147/143(3) OF THE IT ACT. 2. THE ASSESSEE IN THE PRESENT CASE IS A GOVERNMENT OF INDIA UNDERTAKING AND FOR THE PURPOSE OF PURSUING THE PRESENT APPEAL FILED IN ITS CASE, COD PERMISSION IS REQUIRED BY THE REVENUE. THE REVENUE HAS NOT PRODUCED THE SAME . KEEPING IN VIEW THE JUDGMENT OF HON'BLE SUPREME COURT IN THE CASE OF ONGC VS. COLLE CTOR OF CENTRAL EXCISE 274 ELT 45, THIS APPEAL OF THE REVENUE IS, THEREFORE, DISMI SSED. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. DECISION PRONOUNCED IN THE OPEN COURT ON CONCLUSIO N OF HEARING ON 1 ST OCTOBER, 2009. SD/- SD/- (R.C.SHARMA) (A.D.JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 01.10.2009. VK. 2 COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT DEPUTY REGISTRAR