ACIT, Patiala V. State Bank of Patiala, Patiala

MA 119/CHANDI/2012

• Counselvise Citation: [2013] 123 COUNSELVISE.COM (IT) 9928 (ITAT-CHANDIGARH)
• Duration Of Justice: 7 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 15-03-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2002-2003
• Appeal Filed On: 31-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH (A) BEFORE MS.SUSHMA CHOWLA,JUDICIAL MEMBER AND SHRI MEHAR SINGH, ACCOUNTANT MEMBER MA NO. 118 & 119/CHANDI/2012 IN ITA NO.490 & 491/CHANDI/08 A.Y. 2001-02 & 2002-03 THE ACIT, CIRCLE, V STATE BANK OF PATIALA, PATIALA PATIALA. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI J.S.NAGAR RESPONDENT BY: SHRI C.NARESH ORDER PER MEHAR SINGH, AM THE CAPTIONED TWO MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE REVENUE REQUESTING THAT THE DEPARTMENT AL APPEAL IN ITA 490 & 491/CHD/2005 A.Y. 2001-02 AND 2002-03 RESPECTIVELY, MAY BE RE-INSTITUTED FOR ADJUDICATION ON MERITS. 2. IN THE COURSE OF PROCEEDINGS BEFORE THE BENCH, I T TRANSPIRED THAT THE ORDER IN ITA NO. 490 & 491/CHD/ 2008 HAS ALREADY BEEN RECALLED BY THE BENCH VIDE ORDER DATED 31.07.2012 IN MISCELLANEOUS APPLICATIONS NO. 70 & 71/CHD/2012 ARISING OUT OF ITA NO. 490 & 491/CHD/2008 FOR THE ASSESSMEN T YEAR 2001-02 AND 2002-03 RESPECTIVELY. 3. AS THE BENCH HAS ALREADY RECALLED ITS ORDERS IN ITA NOS. 490 & 491/CHD/2008, THE PRESENT MISCELLANEOUS APPLI CATIONS, ARE RENDERED INFRUCTUOUS. IT IS PERTINENT TO REPRO DUCE THE ORDER OF THE BENCH DATED 31.07.2012, RECALLING THE ORDER: NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOT ICE AND SINCE THE MATTER IS COVERED BY THE DECISION OF HON'BLE SU PREME COURT, WE DECIDED TO HEAR THE MISC. APPLICATION EXPARTE. 2 2 THROUGH THESE MISC. APPLICATIONS, THE REVENUE HAS S OUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN ITAS NO. 490 & 491/CHD/2008. THROUGH THESE ORDERS THE APPEALS OF THE REVENUE HAVE BEEN DISMISSED IN LIMINE. 3. BEFORE US, THE LD. DR FOR THE REVENUE REFERRED T O THE CONTENTS OF THE MISC. APPLICATIONS AND POINTED OUT THAT REVE NUES APPEALS IN ITAS NO. 490 & 491/CHD/2008 WERE DISMISSED BECAUSE COD PERMISSION WAS NOT OBTAINED BY THE DEPARTMENT. HE FURTHER POINTED OUT THAT THE REQUIREMENT OF OBTAINING COD PERMISSIO N HAS BEEN DONE AWAY BY MEMO. NO. A-12034/01/2011-AD.1 DATED 1.9.20 11 ISSUED BY THE CABINET SECRETARIAT, GOVERNMENT OF INDIA, NEW D ELHI CIRCULATED VIDE CBDT LETTER F. NO. 279/M-30A/2011-ITJ DATED 12 .12.2011. THIS HAS BEEN DONE IN THE LIGHT OF DECISION OF HON'BLE S UPREME COURT IN CASE OF ELECTRONICS CORPORATION OF INDIA LTD. V. U NION OF INDIA AND OTHERS, 332 ITR 58 (SC). SINCE THE REQUIREMENT OF COD PERMISSION IS NO MORE THERE, THEREFORE, THE ORDER OF THE TRIB UNAL MAY BE RECALLED. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR FOR THE REVENUE AS WELL AS THE RELEVANT MATERIAL ON RECORD AND FIND THAT THE HON'BLE SUPREME COURT HAD OBSERVED THAT THE MECHANI SM OF THE COMMITTEE ON DISPUTES SUGGESTED BY THE HON'BLE SUPR EME COURT IN CASE OF NATURAL GAS COMMISSION V. COLLECTOR OF CENT RAL EXCISE (1999) 116 STC 418 (S.C): (1995) SUPP 4 SCC 541 (PA RAS 5,7,9,10) AND OTHER ORDERS OF HON'BLE SUPREME COURT HAS NOT F UNCTIONED WELL, THEREFORE, CONSTITUTION BENCH OF THE HON'BLE APEX COURT HAD RECALLED ITS EARLIER ORDERS. THIS MEANS THE REQUIR EMENT OBTAINING OF COD IS NO MORE THERE. IN ANY CASE THE TRIBUNAL HA D DISMISSED THE APPEALS OF THE REVENUE BY OBSERVING THAT THE REVENU E WOULD BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RESTITUTION OF THE APPEAL AS AND WHEN THE PERMISSION WAS OBTAINED. SINCE THE REQUIR EMENT OF OBTAINING COD PERMISSION HAS BEEN ITSELF WITHDRAWN, THEREFORE, WE RECALL OUR ORDERS IN ITAS NO. 490 & 491/CHD/2008. THE REGISTRY IS DIRECTED TO FIX THE HEARING OF APPEALS IN ROUTINE M ANNER. 3 5. IN THE RESULT, MISC. APPLICATIONS OF THE REVENUE ARE ALLOWED. 4. IN VIEW OF THIS, BOTH THE MISCELLANEOUS APPLICAT IONS I.E. M.A. NO. 118 & 119/CHD/2012 ARE RENDERED INFRUCTUOU S AND NEED NO ADJUDICATION. ORDER PRONOUNCED IN THE OPEN COURT ON 15 TH MARCH.,2013. SD/- SD/- (SUSHMA CHOWLA) (MEHAR SINGH) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 15 TH MARCH,2013. POONAM COPY TO : THE APPELLANT/THE RESPONDENT/THE CIT (A)/ THE CIT/THE DR.