Appeal details
Counselvise Citation
[2010] 135 COUNSELVISE.COM (IT) 8228 (ITAT-CHENNAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
4 month(s) 13 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
06-09-2010
Appeal Filed By
Department
Order Result
Dismissed
Bench Allotted
C
Next Hearing Date
06-09-2010
Assessment Year
2000-2001
Appeal Filed On
23-04-2010
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH C : CHENNAI [BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER] I.T.A.NOS.536 TO 539/MDS/2010 ASSESSMENT YEARS : 2000-01, 2004-05, 2005-06 & 2 006-07 THE ACIT COMPANY CIRCLE-II(2) CHENNAI VS M/S INDIAN BANK 66, RAJAJI SALAI CHENNAI 600 001 [PAN AAACI1607G] (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI TAPAS KUMAR DUTTA RESPONDENT BY : SHRI R.MEENAKSHISUNDARAM O R D E R PER HARI OM MARATHA, JM: THESE APPEALS BY THE REVENUE, FOR ASSESS MENT YEARS 2000-01, 2004-05, 2005-06 AND 2006-07, ARE DIRECTED AGAINST SEPARATE ORDERS OF THE LD. CIT(A)-III, CHENNAI, DATED 22.1.2010 2. AT THE OUTSET, IT WAS NOTICED THAT THE REVE NUE WAS REQUIRED TO OBTAIN THE APPROVAL OF COMMITTEE ON DISPUTES FOR PR OSECUTING THE MATTER BEFORE THE TRIBUNAL AS PER THE DIRECTIONS OF THE HONBLE SUPREME COURT IN THE CASE OF ONGC V. COLLECTOR OF C ENTRAL EXCISE 1992 (SUPPL./II) SCC 432. IT WAS HELD IN THIS CASE BY T HE APEX COURT THAT ITA 536 TO 539/10 :- 2 -: NO LITIGATION BETWEEN THE GOVERNMENT AND GOVERNMENT UNDERTAKING CAN PROCEED WITH BEFORE ANY COURT OR TRIBUNAL WITHO UT THE APPROVAL OF HIGH POWER COMMITTEE KNOWN AS COD. NOTHING WAS P LACED BEFORE US TO DEMONSTRATE THAT WHAT ACTION THE REVENUE TOOK FOR OBTAINING THE APPROVAL OF COMMITTEE ON DISPUTES. 3. HOWEVER, WE MAY MENTION THAT IN CASE THE REVENUE DESIRES TO PROSECUTE THE APPEAL, IT SHALL BE FREE TO MOVE THIS TRIBUNAL BY APPROPRIATE PETITION FOR RECALLING THE CASE AFTER O BTAINING THE PERMISSION OF THE COD. IN THE RESULT, ALL THE APPEALS OF THE REV ENUE STAND DISMISSED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 6.9.2010. SD/- SD/- ( ABRAHAM P GEORGE ) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 6 TH SEPTEMBER, 10 RD COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR
