DCIT, Hyderabad V. M/s State Bank Of Hyderabad, Hyderabad

ITA 791/HYD/2009

• Counselvise Citation: [2009] 115 COUNSELVISE.COM (IT) 2387 (ITAT-HYDERABAD)
• Duration Of Justice: 6 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-12-2009
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: DB-B
• Next Hearing Date: 30-12-2009
• Assessment Year: 2006-2007
• Appeal Filed On: 16-06-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NIVEDITA BISWAS

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A, HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRERSIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMBER ITA NOS.791/HYD/09 : ASST. YEARS 2006-07 ASST. COMMISSIONER OF INCOME- TAX, CIRCLE 3(2) HYDERABAD V/S. STATE BANK OF HYDERABAD, HYDERABAD. (PAN AADCS 4009 H) (APPELLANT) (RESPONDENT) APPELLANT BY : SMT. NIVEDITA BISWAS RESPONDENT BY : SHRI PAVAN KUMAR O R D E R PER AKBER BASHA, ACCOUNTANT MEMBER THIS APPEAL PREFERRED BY THE REVENUE IS DIRECTED AGA INST THE ORDER DATED 31.3.2009 PASSED BY COMMISSIONER OF INCOME TAX(APPEALS)-IV, HYDERABAD, FOR THE ASSESSMENT YEAR 20 06-07. 3. AT THE TIME OF HEARING, IT HAS BEEN BROUGHT TO OUR NOTICE AT THE OUTSET, THAT APPROVAL OF THE COMMITTEE ON DISPUTE S HAS NOT BEEN RECEIVED BY THE ASSESSEE TO PURSUE THIS APPEAL. ASSESSEE BEI NG A PUBLIC SECTOR UNDERTAKING, APPROVAL OF THE COMMITTEE ON DISPU TES IS MANDATORY TO PURSUE THIS APPEAL. IN THIS VIEW OF THE MATTER, THIS APPEAL OF THE REVENUE IS LIABLE TO BE DISMISSED FOR WANT OF A PPROVAL FROM COD. WE, HOWEVER, HOLD THAT THE APPELLANT SHALL BE AT LIB ERTY TO REQUEST FOR ITA NO.791/HYD/09 STATE BANK OF HYDERABAD, HYDERABAD. 2 RECALL OF THIS ORDER AND RESTORATION OF THIS APPEAL FOR ADJUDICATION THEREOF ON MERITS, IN CASE APPROVAL OF THE COD IS RECEIVED LATER . 4. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE CONCLUSION O F HEARING OF THE APPEAL ON 30.12.2009 SD/- SD/- (G.C.GUPTA) (AKBER BASHA) VICE PRESIDENT. ACCOUNTANT MEMBER. DT/- 31ST DECEMBER, 2008 COPY FORWARDED TO: 1. DY. GENERAL MANAGER, STATE BANK OF HYDERABAD, ACCOU NTS & SERVICES DEPARTMENT. (HYBANK TOWERS, HEADQUARTERS HYDERABAD), GUNFOUNDRY, HDYDERABAD-500 001. 2. ASSISTANT COMMISSIONER OF IT, CIRCLE-3(2), HYDERABAD. 3. COMMISSIONER OF INCOME-TAX-IV, HYDERABAD. 4. COMMISSIONER OF INCOME TAX III HYDERABAD. 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.