Bharat Sanchar Nigam Ltd., V. The ACIT., Circle-3,

ITSSA 154/AHD/2004

• Counselvise Citation: [2010] 124 COUNSELVISE.COM (IT) 8996 (ITAT-AHMEDABAD)
• Duration Of Justice: 6 year(s) 4 month(s) 13 day(s)
• Appeal Type: Income Tax (Search & Seizure) Appeal
• Pronouncement Date: 27-09-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 27-09-2010
• Assessment Year: misc
• Appeal Filed On: 14-05-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R K DHANESTA
• Section: 2

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCH A BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI N.S.SAINI, ACCOUNTANT MEMBER DATE OF HEARING : 27-9-10 DRAFTED ON: 27-9-10 IT(SS) A.NO.154/AHD/2004 BLOCK PERIOD : 1-6-2001 TO 31-12-2001 BHARAT SANCHAR NIGAM LTD., TELECOMMUNICATION DISTRICT, KARELIBAUG, BARODA-390 018. VS. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, 3 RD FLOOR, AAYAKAR BHAVAN, NEAR RACE COURSE CIRCLE, BARODA. PAN/GIR NO. :AABCB 5576 G (APPELLANT) .. (RESPONDENT) APPELLANT BY : NONE (WRITTEN SUBMISSION) RESPONDENT BY: SHRI R.K. DHANESTA, D.R. O R D E R PER N.S.SAINI , ACCOUNTANT MEMBER :- 1. IN THIS CASE THE ASSESSEE IS A GOVERNMENT COMP ANY AND THEREFORE, THE ASSESSEE WAS REQUIRED TO OBTAIN THE COD PERMISSION IN VIEW OF THE SUPREME COURT JUDGEMENT IN THE CASE OF O.N.G.C. 2. THE LEARNED AUTHORISED REPRESENTATIVE OF THE ASS ESSEE SHRI BHAVIN MARFATIA, CHARTERED ACCOUNTANT FILED AN APPL ICATION ON 24-3- 2010 SEEKING TIME FOR OBTAINING APPROVAL OF COD WH ICH WAS GRANTED BY THE BENCH AND THE APPEAL WAS BLOCKED FOR SIX MON THS. 3. HOWEVER, THE ASSESSEE HAS NOT BEEN ABLE TO OBTAI N SUCH PERMISSION. ACCORDINGLY THE APPEAL OF THE ASSESSEE IS DISMISSED SUBJECT TO THE RIDER THAT THE ASSESSEE SHALL BE AT LIBERTY TO MOVE AN APPLICATION - 2 - UNDER SECTION 254(2) OF THE INCOME TAX ACT, IN THE EVENT IT IS ABLE TO OBTAIN SUCH PERMISSION. 4. SUBJECT TO THE OBSERVATIONS MADE ABOVE, THE APPE AL OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED IN THE COURT AT THE CLOSE OF THE H EARING ON 27 TH DAY OF SEPTEMBER, 2010. SD/- SD/- (BHAVNESH SAINI) ( N.S. SAINI ) JUDICIAL MEMBER ACCOUNTANT MEMBER AHMEDABAD, ON THIS 27 TH DAY OF SEPTEMBER, 2010 COMPILED AND COMPARED BY: PATKI COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE LD. CIT (APPEALS)-II, BARODA 5. THE DR, AHMEDABAD BENCH 6. THE GUARD FILE. BY ORDER, //TRUE COPY// (DY./ASSTT.REGISTRAR), ITAT, AHMEDABAD DATE INITIALS 1. DRAFT DICTATED ON 27-9-2010 --------------- ---- 2. DRAFT PLACED BEFORE AUTHORITY 27-9-2010 ----- -------------- 3. DRAFT PROPOSED & PLACED 27-9-2010 ----------- ------- JM BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED 27-9-2010 ---------- ---JM/AM BY SECOND MEMBER 5. APPROVED DRAFT COMES TO P.S 27-9-2010 ----- --------------- 6. KEPT FOR PRONOUNCEMENT ON 27-9-2010 ------ -------------- 7. FILE SENT TO THE BENCH CLERK 27-9-201 0 ------------------- 8. DATE ON WHICH FILE GOES TO THE --------------- -------------------- 9. DATE OF DISPATCH OF ORDER ----------- ----- -------------------