ITO TDS, THANE V. LIFE INSURANCE CORPORATION O FIANIDA, THANE

ITA 6642/MUM/2009

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 4243 (ITAT-MUMBAI)
• Duration Of Justice: 9 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 31-12-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K PAHWA
• Assessee Lawyers: SUBODH RATNAPARKHI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI BEFORE SHRI. J. SUDHAKAR REDDY (A.M.) AND SHRI. V.D . RAO (J.M.) ITA NO.6641/MUM/2009 ASSESSMENT YEAR : 2008-2009 ITA NO.6642/MUM/2009 ASSESSMENT YEAR : 2008-2009 I.T.O. TDS 3 RD FLR., QURESHI MANSION, GOKHALE RD., NAUPADA, THANE (W), THANE VS. LIFE INSURANCE CORPORATION OF INDIA BRANCH NO.917, BAJAJ SHOPPING COMPLEX, FURNITURE BAZAR, ULHASNAGAR, DIST. THANE. PAN : AAACL0592H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.K. PAHWA RESPONDENT BY : SHRI SUBODH RATNAPARKHI O R D E R PER V.D. RAO, J.M. THESE TWO APPEALS ARE PREFERRED BY THE REVENUE AGAI NST THE TWO SEPARATE ORDERS PASSED BY THE LEARNED CIT (A)- II, THANE DATED 26.10.2009 RELATING TO ASSESSMENT YEAR 2008-2009. 2 . AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE BEIN G THE GOVERNMENT OF INDIA UNDERTAKING, APPROVAL FROM COD IS NECESSARY F OR THE DEPARTMENT TO PROSECUTE THIS APPEAL, AS LAID DOWN BY THE HONBLE SUPREME COURT IN THE CASE OF OIL AND NATURAL GAS COMMISSION VS. COLLECTO R OF CENTRAL EXCISE (1992 SUPP. (2) SCC 432), SUCH APPROVAL IS NOT FILE D BEFORE THE TRIBUNAL. THEREFORE, IT IS NOT POSSIBLE TO PROCEED WITH THE H EARING OF THIS APPEAL, WITHOUT THE APPROVAL OF COD. 3. UNDER THESE CIRCUMSTANCES, THE APPEAL IS DISMISS ED FOR WANT OF COD APPROVAL. HOWEVER, IT IS OPEN TO THE DEPARTMENT TO PROCEED AS PER LAW AFTER OBTAINING THE APPROVAL OF COD. ITA NO.6641/MUM/2009 ITA NO.6642/MUM/2009 2 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE REV ENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 20 TH DAY OF OCTOBER, 2010. SD/- (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER SD/- (V.D. RAO) JUDICIAL MEMBER MUMBAI, DATED 20 TH OCTOBER, 2010. JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- , MUM BAI 4. COMMISSIONER OF INCOME TAX, CITY- , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH , MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI