The DCITGNR Circle, Gandhinagar V. Gujarat State Rural Roads Development Agency, Gandhinagar

MA 107/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7606 (ITAT-AHMEDABAD)
• Duration Of Justice: 7 month(s) 10 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 23-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VINOD GOSWAMI
• Assessee Lawyers: M G PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND SHRI A. MOHAN A LANKAMONY, AM) M. A. NO.107/AHD/2011 ((IN ITA NO.837/AHD/2010:A.Y. 2006-07) THE D. C. I. T., GANDHINAGAR CIRCLE, GANDHINAGAR, BLOCK NO.14, 4 TH FLOOR, UDYOG BHAVAN, SECTOR 11, GANDHINAGAR VS GUJARAT STATE RURAL ROAD DEVELOPMENT AGENCY, R & B DEPARTMENT, BLOCK NO.14, NEW SACHIVALAYA COMPLEX, GANDHINAGAR PA NO. AAATG 6904 B (APPLICANT) (RESPONDENT) APPLICANT BY SHRI VINOD GOSWAMI, SR. DR RESPONDENT BY SHRI M. G. PATEL, AR DATE OF HEARING: 03-02-2012 DATE OF PRONOUNCEMENT: 03-02-2012 ORDER PER BHAVNESH SAINI : THE DEPARTMENTAL APPEAL WAS CONSIGNED TO RECORD VIDE ORDER OF THE TRIBUNAL DATE D 12-11-2010, SINCE IN THIS CASE, THE REVENUE COULD NOT OBTAINED COD APPROVAL FROM THE HIGH POWERED COMMITTEE AS PER THE HONBLE SUPRE ME COURT DECISION, WITH LIBERTY TO THE REVENUE FOR REVIVAL O F THE APPEAL BY OBTAINING COD APPROVAL. THE LEARNED DR SUBMITTED TH AT THE HONBLE SUPREME COURT IN ITS RECENT DECISION IN THE CASE OF ELECTRONICS CORPORATION OF INDIA LTD. VS UNION OF INDIA, 9 TAXM AN.COM 260 (322 ITR 58) HELD THAT COD APPROVAL IS NOT NECESSARY IN ANY LITIGATION INVOLVING PSUS. IN ITS JUDGMENT THE HONBLE SUPREME COURT HELD THAT APPROVAL OF COD OUTLIVED ITS UTILITY. THE LEARNED COUNSEL FOR THE ASSESSEE ALSO CONCEDED TO THE SUBMISSION OF THE LEARNED DR MA NO.107/AHD/2011 (IN ITA NO.837/AHD/2010- AY 2006-0 7) DCIT, GANDHINAGAR VS GUJARAT STATE RURAL ROAD DEVEL OPMENT AGENCY 2 AND DID NOT OBJECT TO REVIVAL OF THE DEPARTMENTAL A PPEAL BY RECALLING THE EARLIER ORDER OF THE TRIBUNAL. 2. ON CONSIDERATION OF THE ABOVE FACTS, IN THE LIGH T OF THE DECISION OF THE HONBLE SUPREME COURT IN THE CASE OF ELECTRO NICS CORPORATION OF INDIA LTD. (SUPRA) WE RECALL THE EARLIER ORDER O F THE TRIBUNAL DATED 12-11-2010 AND RESTORE THE ABOVE DEPARTMENTAL APPEA L TO ITS ORIGINAL NUMBER FOR DISPOSAL IN ACCORDANCE WITH LAW. OFFICE IS DIRECTED TO FIX THE DEPARTMENTAL APPEAL FOR HEARING ON MERIT IN DUE COURSE. 3. IN THE RESULT, THE MISC. APPLICATION OF THE REVE NUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ABOVE. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD