ITO, Chandigarh V. The XEN, Chandigarh

MA 120/CHANDI/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0769 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 1 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 02-08-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 13-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: J S NAGAR
• Assessee Lawyers: C M MALHOTRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A, CHANDIGARH BEFORE SHRI T.R. SOOD, ACCOUNTANT MEMBER AND MS. SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NOS.120 & 121 /CHD/2012 (IN ITA NOS.1057 & 1058 /CHD/2009) (ASSESSMENT YEARS: 2007-08 & 2008-09) INCOME-TAX OFFICER, VS. THE EXECUTIVE ENGINEER, (TDS-I), CHANDIGARH. CHANDIGARH CENTRAL DIVISION- I, CPWD, SECTOR 7-B, (NEAR INSPECTION BUNGLOW), CHANDIGARH. TAN: PTLE10452B (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI J.S.NAGAR, DR RESPONDENT BY : SHRI C.M.MALHOTRA DATE OF HEARING : 26.07.2013 DATE OF PRONOUNCEMENT : 02.08.2013 O R D E R PER SUSHMA CHOWLA, JM: THE APPLICANT/REVENUE HAS FILED THESE TWO MISCELLAN EOUS APPLICATIONS FOR RECALLING THE ORDER DATED 25.11.20 09 IN ITA NOS.1057 & 1058/CHANDI/2009 RELATING TO THE ASSESSMENT YEARS 2 007-08 AND 2008-09 WHICH WERE DISMISSED AS NOT MAINTAINABLE. 2. THROUGH THESE MISC. APPLICATIONS, THE REVENUE HAS S OUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN ITAS NO. 1057 & 1058/CHD/2009. THE APPEALS FILED BY THE REVENUE WE RE DISMISSED FOR WANT OF COD APPROVAL. 2 3. BEFORE US, THE LD. DR FOR THE REVENUE REFERRED T O THE CONTENTS OF THE MISC. APPLICATIONS AND POINTED OUT THAT REVENUE S APPEALS IN ITAS NO. 1057 & 1058/CHD/2009 WERE DISMISSED BECAUSE COD PERMISSION WAS NOT OBTAINED BY THE DEPARTMENT. HE FURTHER POINTED OUT THAT THE REQUIREMENT OF OBTAINING COD PERMISSION HAS BEEN DO NE AWAY BY MEMO. NO.A-12034/01/2011-AD.1 DATED 1.9.2011 ISSUED BY TH E CABINET SECRETARIAT, GOVERNMENT OF INDIA, NEW DELHI CIRCULA TED VIDE CBDT LETTER F. NO. 279/M-30A/2011-ITJ DATED 12.12.2011. THIS H AS BEEN DONE IN THE LIGHT OF DECISION OF HON'BLE SUPREME COURT IN CASE OF ELECTRONICS CORPORATION OF INDIA LTD. VS. UNION OF INDIA AND OT HERS, 332 ITR 58 (SC). SINCE THE REQUIREMENT OF COD PERMISSION IS N O MORE THERE, THEREFORE, THE ORDER OF THE TRIBUNAL MAY BE RECALLE D. THE APPLICANT WAS PRESENT IN PERSON. 4. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. WE FIND THAT THE HON'BLE SUPREME COURT ELECTRONICS COR PORATION OF INDIA LTD. (SUPRA) HAD OBSERVED THAT THE MECHANISM OF THE COMMITTEE ON DISPUTES SUGGESTED BY THE HON'BLE SUPREME COURT IN CASE OF NATURAL GAS COMMISSION V. COLLECTOR OF CENTRAL EXCISE (1999) 11 6 STC 418 (S.C): (1995) SUPP 4 SCC 541 (PARAS 5,7,9,10) AND OTHER OR DERS OF HON'BLE SUPREME COURT HAS NOT FUNCTIONED WELL, THEREFORE, CONSTITUTION BENCH OF THE HON'BLE APEX COURT HAD RECALLED ITS EARLIER ORD ERS. THIS MEANS THE REQUIREMENT OBTAINING OF COD IS NO MORE THERE. IN ANY CASE THE TRIBUNAL HAD DISMISSED THE APPEALS OF THE REVENUE B Y OBSERVING THAT THE REVENUE WOULD BE AT LIBERTY TO APPROACH THE TRIBUNA L FOR RESTITUTION OF THE APPEALS AS AND WHEN THE PERMISSION WAS OBTAINED . SINCE THE REQUIREMENT OF OBTAINING COD PERMISSION HAS ITSELF BEEN WITHDRAWN, THEREFORE, WE RECALL OUR ORDERS IN ITAS NO. 1057 & 1058/CHD/2009. THE 3 APPEALS ARE FIXED FOR HEARING ON 26.9.2013 FOR THE PURPOSE OF WHICH ISSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 5. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS FILED BY THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 2 ND DAY OF AUGUST, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 ND AUGUST, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH