ITO (TDS), Mangalore V. M/s. United India Insurance Company Ltd., Mangalore

ITA 777/BANG/2009

• Counselvise Citation: [2009] 114 COUNSELVISE.COM (IT) 9392 (ITAT-BANGALORE)
• Duration Of Justice: 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2009
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2000-2001
• Appeal Filed On: 03-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JACINTA ZIMIK VASHAI
• Keywords: TDS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE A BENCH, BANGALORE BEFORE SHRI SHAILENDRA KUMAR YADAV, JM AND SHRI A.MOHAN ALANKAMONY, AM ITA NOS.308 TO 312(BANG.)/2009 AND ITA NOS.776 TO 780(BANG.)/2009 (ASSESSMENT YEARS : 1999-2000 TO 2003-04) THE INCOME-TAX OFFICER (TDS), CR BUILDINGS, ATTAVAR, MANGALORE APPLICANT VS M/S UNITED INDIA INSURANCE COMPANY LTD., DIVISIONAL OFFICE, RAMBHAVAN COMPLEX, KODIALBAIL, MANGALORE RESPONDENT REVENUE BY : SMT. JACINTA ZIMIK VASHAI ASSESSEE BY : NONE O R D E R PER BENCH: ALL THESE APPEALS HAVE BEEN FILED BY THE REVENUE A GAINST THE ORDER OF THE CIT(A), BELGAUM DATED 21-01-2009 FOR THE ASS ESSMENT YEARS 1999- 2000 TO 2003-04 2. AT THE TIME HEARING OF THE APPEALS NONE WAS PRE SENT ON BEHALF OF THE ASSESSEE. THE ASSESSEE BANK HAS NOT OBTAINED T HE CLEARANCE FROM ITA NOS.308 TO 312 AND 776 TO 780(B)/09 2 THE COMMITTEE OF DISPUTES AS REQUIRED IN THE LIGHT OF THE DECISION OF THE SUPREME COURT IN THE CASE OF OIL AND NATURAL GAS CO MMISSION & ANOTHER VS COLLECTOR OF CENTRAL EXCISE (1992) 104 CTR 31. THEREFORE, WE DISMISS ALL THE AFORESAID APPEALS WITH AN OBSERV ATION THAT IF THE DEPARTMENT BRINGS THE COD CLEARANCE, IT MAY SEEK FO R RESTORATION OF THESE APPEALS. 3. IN THE RESULT, ALL THESE APPEALS ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THE 20 09. (A. MOHAN ALANKAMONY) (SHAILEND RA KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER PLACE: BANGALORE DATED: AM* COPY TO : 1. THE ASSESSEE 2. THE REVENUE 3. CIT(A) 4. CIT 5. DR 6. GF(BLORE) 7. GF(DELHI) BY ORDER AR, ITAT, BANGALORE