ACIT, JODHPUR V. Nayveli Lignite Corporation Limited, BIKANER

ITA 75/JODH/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 9449 (ITAT-JODHPUR)
• Duration Of Justice: 1 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 03-02-2011
• Assessment Year: 2007-2008
• Appeal Filed On: 19-02-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDRA G OUR
• Assessee Lawyers: N R MERTIA
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE SHRI S.V. MEHROTRA, ACCOUNTANT MEMBER AND SHRI V.D. RAO, JUDICIAL MEMBER ITA NO: 75 / JU / 2009 ASSTT. YEAR: 2007-2008 ASSISTANT COMMISSIONER OF V/S NEYVELI LIGNITE CO RPORATION LTD. INCOME-TAX, TDS, BARSINGSAR, JODHPUR. BIKANER. TAN NO:AAACN1121C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NARENDR A GOUR, D.R., RESPONDENT BY : SHRI N.R. MERT IA, A.R., ORDER PER V.D. RAO: JM THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST T HE ASSESSEE, IS A PUBLIC SECTOR UNDERTAKING AND FULLY OWNED BY THE GO VERNMENT OF INDIA, RELATING TO THE ASSESSMENT YEAR 2007-2008. 2. THE ASSESSEE, BEING CENTRAL GOVERNMENT PUBLIC SECTOR UNDERTAKING, IS REQUIRED TO OBTAIN CLEARANCE OF THE COMMITTEE ON DISPUTES (CABINET SECRETARIAT) BEFORE APPROACHING ANY COURT OR TRIBUN AL AGAINST ANY OTHER CENTRAL GOVERNMENT PUBLIC SECTOR UNDERTAKINGS OR AG AINST ANY OTHER CENTRAL 2 GOVERNMENT DEPARTMENTS OR MINISTRIES. THIS IS IN T ERMS OF THE REQUIREMENT OF THE HONBLE SUPREME COURT JUDGMENT IN THE CASE O F OIL & NATURAL GAS COMMISSION AND ANR. V/S COLLECTOR OF CENTRAL EXCISE (1992) 104 CTR 31 (S C). AS THE HONBLE SUPREME COURT HAS OBSERVED IN THE SAID JUDGMENT IT SHALL BE THE OBLIGATION OF EVERY COURT AND EVERY TRIBUNAL, WHERE SUCH A DISPUTE IS RAISED HEREAFTER, TO DEMAND A CLEARANCE FROM THE SAID COMMITTEE IN CASE IT HAS NOT BEEN SO PLEADED AND IN THE ABSEN CE OF THE CLEARANCE, THE PROCEEDINGS WOULD NOT BE PROCEEDED WITH. 3. IN THE OFFICE MEMORANDUM DATED 24 TH JANUARY, 1994 AS REFERRED BY A COORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF INDIAN AIR LINES V/S ACIT (53 ITD 121), THE GOVERNMENT OF INDIA HAS DIRECTED ALL THE AFFEC TED PUBLIC SECTOR UNDERTAKINGS AND GOVERNMENT DEPARTMEN TS TO APPLY FOR THE APPROVAL OF THE COMMITTEE ON DISPUTES WITHIN ONE MO NTH FROM THE DATE OF FILING OF THE APPEAL, WHERE AN APPEAL HAS BEEN FILE D TO SAVE THE LIMITATION FROM THE DATE OF FILING OF THE RELEVANT APPEAL. 4. IN THE PRESENT CASE, NO SUCH APPROVAL HAS BEEN F ILED BEFORE THE TRIBUNAL. 5. WE, THEREFORE, DEEM IT FIT AND APPROPRIATE TO DI SMISS THE APPEAL FILED BY THE REVENUE. THE APPEAL IS NOT MAINTAINABLE FOR WANT OF CLEARANCE OF THE COMMITTEE ON DISPUTES. HOWEVER, IF AND WHEN THE RE VENUE RECEIVES THE SAID 3 APPROVAL, IT WILL BE OPENED TO THE REVENUE TO APPRO ACH THIS TRIBUNAL AND PRAY FOR THE RESTORATION OF APPEAL. 6. IN THE RESULT THE APPEAL FILED BY THE REVENUE IS DISMISSED. THE ORDER WAS PASSED IN THE OPEN COURT DATED ON 11 TH FEBRUARY, 2011. SD/- SD/- (S.V. MEHROTRA) (V.D. RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH FEBRUARY,2011 KAMAL KUMAR COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. INCOME-TAX OFFICER 4. CIT 5. D/R 6. GUARD FILE