Bharat Heavy Electricals Ltd., New Delhi V. DCIT, Circle-2(1), New Delhi

MA 105/DEL/2010

• Counselvise Citation: [2010] 119 COUNSELVISE.COM (IT) 3536 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 30-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2003-2004
• Appeal Filed On: 19-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K CHAND
• Assessee Lawyers: S KRISHNA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH A : NEW DELHI) BEFORE SHRI R.P. TOLANI, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER MA NO.105/DEL/2010 (IN ITA NO.2207/DEL./2006) (ASSESSMENT YEAR : 2003-04) M/S. BHARAT HEAVY ELECTRICALS LIMITED, VS. DCIT, CO .CIRCLE 2(1), CORPORATE FINANCE, BHEL HOUSE, NEW DELHI. SIRI FORT, NEW DELHI 110 049. (PAN : AAACB4146P) (APPLICANT) (RESPONDENT) APPLICANT/ASSESSEE BY : SHRI S. KRISHNA, ADVOCATE REVENUE BY : SHRI N.K. CHAND, DR ORDER PER R.P. TOLANI, JUDICIAL MEMBER : THIS MISC. APPLICATION HAS BEEN MOVED BY THE ASSESS EE FOR RESTORING THE APPEAL IN ITA NO.2207/DEL/2006, WHICH WAS DISMISSED BEING NOT MAINTAINABLE AS THE ASSESSEE HAD NOT SUBMITTED THE COD APPROVAL. THE APPLICANT/ASSESSEE HAS SUBMITTED THAT THE COD APPRO VAL HAS NOW BEEN OBTAINED AND SUBMITTED. THEREFORE, THE APPEAL MAY BE RESTORED. 2. IN VIEW OF THE ABOVE, WE RESTORE THE APPEAL IN ITA NO.2207/DEL/2006 TO ITS ORIGINAL NUMBER AND THE SAME IS NOW LISTED F OR HEARING ON 3.8.2010. AS MA NO.105/DEL/2010 (IN ITA NO.2207/DEL./2006) 2 THE SAID DATE WAS INTIMATED IN THE COURT AT THE TIM E OF HEARING, THE ISSUANCE OF NOTICE IS DISPENSED WITH. 3. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E ASSESSEE IS ALLOWED. ORDER PRONOUNCED IN OPEN COURT ON THIS 30 TH DAY OF APRIL, 2010 AFTER THE CONCLUSION OF THE HEARING. SD/- SD/- (A.K. GARODIA) (R.P. TOLANI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED THE 30 TH DAY OF APRIL, 2010/TS COPY FORWARDED TO: 1.APPELLANT 2.RESPONDENT 3.CIT 4.CIT(A)-V, NEW DELHI. 5.CIT(ITAT), NEW DELHI. AR, ITAT NEW DELHI.