DCIT, New Delhi V. M/s Steel Authority of India Ltd., New Delhi

ITA 4851/DEL/2010

• Counselvise Citation: [2011] 135 COUNSELVISE.COM (IT) 0668 (ITAT-DELHI)
• Duration Of Justice: 2 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-01-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 11-04-2017
• Assessment Year: 2007-2008
• Appeal Filed On: 04-11-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: P N SHASTRY

Judgement Text

I.T.A. NO.4851 /DEL/10 1/2 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G NEW DELHI) BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER I.T.A. NO.4851 /DEL/2010 ASSESSMENT YEAR : 2007-08 DCIT, STEEL AUTHORITY OF INDIA CIRCLE-9 (1), LTD., ISPAT BHAWAN, NEW DELHI. V. LODHI ROAD, NEW DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AAACS AAACS AAACS AAACS- -- -7062 7062 7062 7062- -- -F FF F APPELLANT BY : SHRI RK GUPTA, CIT-DR. RESPONDENT BY : SHRI MP RASTOGI, ADVOCATE & SHRI PN SHASTRY, AR. ORDER PER A.K. GARODIA, AM: THIS IS REVENUE'S APPEAL FILED AGAINST THE ORDER OF LD CIT(A)-XIII, NEW DELHI DATED 18.8.2010 FOR ASSESSMENT YEAR 2007-08. 2. NO COD APPROVAL HAS BEEN OBTAINED BY THE REVENUE FOR FILING THIS APPEAL AND HENCE FOR WANT OF COD APPROVAL, THIS APP EAL OF THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED ACCORDINGL Y FOR WANT OF COD APPROVAL. HOWEVER, REVENUE WILL BE AT LIBERTY T O SEEK REVIVAL OF THIS APPEAL IF THEY ARE ABLE TO OBTAIN COD APPROVAL WITHIN A REASONABLE TIME. HON'BLE SUPREME COURT IN THE CASE OF OIL & NATURAL GAS COMMISSION V. COLLECTOR OF CENTRAL EXCISE (1992) 104 CTR 31 (SC) HAS HELD THAT NO LITIGATION BETWEEN THE GOVERNMENT AND GOVERNMENT UNDERTAKINGS CAN PROCEED BEFORE ANY . I.T.A. NO.4851/DEL/10 2/2 COURT OR TRIBUNAL WITHOUT THE APPROVAL OF HIGH POWE R COMMITTEE KNOWN AS COMMITTEE ON DISPUTES. IN THAT CASE, IN RESPECT OF APPEALS IN INTEREST TAX APPEAL NOS.76 & 77/MADS/2000 FOR ASSESSMENT YEAR 19 94-95 AND 1996-97 RESPECTIVELY, THE REVENUE HAD NOT RECEIVED APPROVAL OF COD FOR PROSECUTING THE APPEAL. RESPECTFULLY FOLLOWING THIS DECISION OF THE HON'BLE APEX COURT (SUPRA), APPEAL FILED BY REVENUE FOR THE YEAR UNDER CONSIDER ATION IS DISMISSED IN LIMINE. IN CASE, REVENUE DESIRES TO PROSECUTE THE APPEAL ON RECEIPT OF PERMISSION OF C.O.D., IT MAY FILED MISC. PETITION BEFORE THE TRIB UNAL FOR RECALLING OF THIS ORDER BY ADDUCING REASONS FOR DELAYED RECEIPT OF PERMISSION OF C.O.D. 3. IN THE RESULT, THE APPEAL FILED BY REVENUE IS DI SMISSED. 4. PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEAR ING I.E. 6 TH JANUARY, 2011. AD/- AD/- (A.D. JAIN) (A.K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 6.1.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)-, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DEL HI. TRUE COPY. BY ORDER (ITAT, NEW DELHI).