DCIT, Circle - 6, Kolkata, Kolkata V. U.B.I., Kolkata

ITA 593/KOL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 2622 (ITAT-KOLKATA)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-05-2010
• Appeal Filed By: Department
• Bench Allotted: C
• Assessment Year: 2002-2003
• Appeal Filed On: 23-03-2010
• Court: TRIBUNAL
• Department Lawyers: P KOLHE
• Assessee Lawyers: SOUMITRA CHAUDHURY

Judgement Text

, , , IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH - C , KOLKATA ( ) BEFORE . . , , SHRI D.K.TYAGI, JUDICIAL MEMBER. /AND . . , , SHRI C.D. RAO, ACCOUNTANT MEM BER . / I.T.A.NO. 593/KOL/2010 / ASSESSMENT YEAR 2002 - 03 DCIT, CIRCLE 6, KOLKATA. - - - VERSUS - . UNITED BANK OF INDIA, 16, OLD COURT HOUSE STREET, KOLKATA 700 001. AAACU 5624 P ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / SHRI P.KOLHE, DR / FOR THE RESPONDENT : / SHRI SOUMITRA CHAUDHURY, AR / ORDER . . , , SHRI C.D. RAO, ACCOUNTANT MEMBER . THIS IS AN APPEAL FILED BY THE REVENUE A GAINST ORDER OF THE LEARNED COMMISSIONER OF INCOME - TAX (APPEALS) DT.23.12.2009 FOR THE ASSESSMENT YEAR 2002 - 03. 2. THE ASSESSEE - BANK IS A PUBLIC SECTOR ENTERPRISES AND AS SUCH, THE DEPARTMENT IS REQUIRED TO OBTAIN AN APPROVAL FROM THE HIGH POWER COMMITTEE ON DISPUTE SETTLEMENT TO PROCEED WITH THE APPEAL AS PER OFFICE MEMORANDUM NO.53/3/10/94 - CAB DT.24.1.1994 OF THE GOVERNMENT OF INDIA. THE SAID MEMORANDUM PROVIDES THAT THE LITIGATION BETWEEN ONE GOVERNMENT DEPARTMENT AND A PUBLIC SECTOR ENTERPRISES THEMSEL VES COULD BE RESORTED TO ONLY AFTER OBTAINING CLEARANCE FROM THE COMMITTEE AND IN CASE THE APPEALS ARE FILED WITHOUT THE CLEARANCE OF THE HIGH POWER COMMITTEE, SO AS TO SAVE LITIGATION, THE APPELLANT OR THE PETITIONER, AS THE CASE MAY BE, SHALL WITHIN ONE MONTH FROM SUCH FILING, REFER THE MATTER TO THE HIGH POWER COMMITTEE WITH PRIOR NOTICE TO THE DESIGNATED AUTHORITY IN THE CABINET SECRETARIAT (UNDER SECRETARY & COORDINATOR) OTHERWISE TO RECEIVE NOTICES IN THIS BEHALF. HONBLE APEX COURT IN THE CASE OF OIL & NATURAL GAS COMMISSION & ANR. V. COLLECTOR OF CENTRAL EXCISE (1992) 104 CTR (SC) 31 / I.T.A.NO.593/KOL/2010 2 HAS HELD THAT THE LITIGATION BETWEEN ONE GOVERNMENT DEPARTMENT AND A PUBLIC SECTOR ENTERPRISES AND PUBLIC ENTERPRISES THEMSELVES COULD BE RESORTED TO ONLY AFTER OBTAININ G CLEARANCE FROM THE COMMITTEE TO BE APPOINTED TO MONITOR THE DISPUTE AND IT SHALL BE THE OBLIGATION OF EVERY COURT AND EVERY TRIBUNAL WHERE SUCH A DISPUTE IS RAISED HEREAFTER TO DEMAND A CLEARANCE FROM THE COMMITTEE IN CASE IT HAS NOT BEEN SO PLEADED AND IN THE ABSENCE OF THE CLEARANCE, THE PROCEEDINGS WOULD NOT BE PROCEEDED WITH. 3. ON ENQUIRY FROM THE BENCH, THE LEARNED DR APPEARING FOR THE DEPARTMENT WAS NOT IN A POSITION TO STATE AS TO WHETHER THE DEPARTMENT HAS APPLIED FOR TAKING THE APPROVAL FROM T HE AFORESAID COMMITTEE TO PROCEED WITH THE APPEAL OR NOT. 4. IN THE LIGHT OF THE ABOVE, WE TREAT THIS APPEAL AS NON - MAINTAINABLE AND THEREFORE, THE APPEAL IS UN - ADMITTED. HOWEVER, WE MAY MENTION THAT IN CASE THE DEPARTMENT DESIRES TO PROSECUTE THE APPEAL, THE DEPARTMENT WILL BE AT LIBERTY TO OBTAIN THE CLEARANCE OF THE HIGH POWER COMMITTEE ON DISPUTE SETTLEMENT AND THEREAFTER APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER, IF SO ADVISED AND THE TRIBUNAL SHALL TAKE THE DECISION IN ACCORDANCE WITH LAW. 5. I N THE RESULT, THE APPEAL FILED BY THE DEPARTMENT STANDS DISMISSED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 11.05.2010 SD/ - SD/ - ( . . ) , (D.K.TYAGI), JUDICIAL MEMBER. ( . . ) (C.D. RAO), ACCOUNTANT MEMBER. ( ) DATE : 11.05.2010 ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY. / I.T.A.NO.593/KOL/2010 3 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : DCIT, CIRCLE 6, KOLKATA. 2 / THE RESPO NDENT - UNITED BANK OF INDIA, 16, OLD COURT HOUSE STREET, KOLKATA 700 001. 3. / THE CIT, 4. ( )/ THE CIT(A), 5. / DR, KOLKATA BENCH 6. GUARD FILE . / TRUE COPY , / BY ORDER , / DEPUTY REGISTRAR .