State Bank Of India, Hyderabad V. ACIT, Hyderabad

ITA 819/HYD/2009

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 5940 (ITAT-HYDERABAD)
• Duration Of Justice: 7 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 11-02-2010
• Assessment Year: 2008-2009
• Appeal Filed On: 25-06-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VASUNDHARA SINHA
• Assessee Lawyers: RAJU SHRI Y RATNAKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B', HYDERABAD BEFORE SHRI G.C.GUPTA, VICE PRESIDENT AND SHRI AKBER BASHA, ACCOUNTANT MEMEBR ITA NO.815/HYD/09 : ASSTT . YEAR 2006-07 ITA NO.817/HYD/09 : ASSTT . YEAR 2007-08 ITA NO.820/HYD/09 : ASSTT . YEAR 2008-09 STATE BANK OF INDIA, PARISRAM BHAVAN BRANCH, HYDERABAD. ( PAN HYDSO 0114 C ) V/S. ASSTT. COMMISSIONER OF INCOME- TAX, CIRCLE 15(2), HYDERABAD. (APPELLANT) (RESPONDENT) AND ITA NO.816/HYD/09 : ASSTT . YEAR 2006-07 ITA NO.818/HYD/09 : ASSTT . YEAR 2007-08 ITA NO.819/HYD/09 : ASSTT . YEAR 2008-09 STATE BANK OF INDIA, OLD MLA QUARTERS BRANCH, HYDERABAD. ( PAN HYDPO 0746 E ) V/S. ASSTT. COMMISSIONER OF INCOME- TAX, CIRCLE 15(2), HYDERABAD. (APPELLANT) (RESPONDENT) APPELLANTS BY : SHRI RAJU FOR SHRI Y.RATNAKAR RESPONDENT BY : SMT. VASUNDHARA SINHA ITA NO.815 TO 820/HYD/09 STATE BANK OF INDIA, PARISRAM BHAVAN BRANCH & ANR. HYDERABAD 2 O R D E R PER BENCH: THESE SIX APPEALS OF THE ASSESSEES FOR THE ASSESSMENT YEARS 2006-07 TO 2008-09 ARE DIRECTED AGAINST TWO SIMILAR BU T SEPARATE ORDERS OF THE COMMISSIONER OF INCOME-TAX(APPEALS). 2. AT THE TIME OF HEARING, IT HAS BEEN BROUGHT T O OUR NOTICE, AT THE OUTSET, THAT APPROVAL OF THE COMMITTEE ON DISP UTES HAS NOT BEEN RECEIVED BY THE ASSESSEES TO PURSUE THESE APPEALS. ASSESSE ES, BEING BRANCHES OF A PUBLIC SECTOR UNDERTAKING, APPROVAL OF THE COMMITTEE ON DISPUTES IS MANDATORY TO PURSUE THESE APPEA LS. IN THIS VIEW OF THE MATTER, THESE APPEALS OF THE ASSESSEES ARE LIA BLE TO BE DISMISSED FOR WANT OF APPROVAL FROM COD. WE, HOWEVER, HOLD THAT THE APPELLANT-ASSESSEES SHALL BE AT LIBERTY TO REQUEST FOR RE CALL OF THIS ORDER AND RESTORATION OF THESE APPEALS FOR ADJUDICATION THERE OF ON MERITS, IN CASE APPROVAL OF THE COD IS RECEIVED LATER. 3. IN THE RESULT, ALL THE SIX APPEALS OF THE ASSESSEES ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE CONCLUSION OF HEARING OF THE APPEAL ON 11.2.2010 SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 11 FEBRUARY, 2010 ITA NO.815 TO 820/HYD/09 STATE BANK OF INDIA, PARISRAM BHAVAN BRANCH & ANR. HYDERABAD 3 COPY FORWARDED TO: 1. STATE BANK OF INDIA, PARISRAM BHAVAN BRANCH, HYDERA BAD. 2. STATE BANK OF INDIA, OLD MLA QUARTERS BRANCH, HYDER ABAD. 3. ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE 15(2), HYDERA BAD. 3. COMMISSIONER OF INCOME-TAX(APPEALS) II, HYDERABAD. 4. COMMISSIONER OF INCOME-TAX-I, HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S.