ITO (TDS-I), Chandigarh V. Supdt. Engineer, Nangal

MA 122/CHANDI/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0461 (ITAT-CHANDIGARH)
• Duration Of Justice: 11 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-06-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 13-06-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: HARISH NAYYAR

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.122 TO 124 /CHD/2012 (IN ITA NOS.1192 TO 1194/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE SUPDT.ENGI NEER, BHAKRA CHANDIGARH. POWER HOUSE, NANGAL. M.A. NOS.125 TO 127 /CHD/2012 (IN ITA NOS.1195 TO 1197/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE EXECUTIVE ENGINEER, BHAKRA CHANDIGARH. ELECTRICAL DIVISION, BBMB, NANGAL. M.A. NOS.128 TO 130 /CHD/2012 (IN ITA NOS.1198 TO 1200/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE ADDL.SUPDT .ENGINEER, PROC. CHANDIGARH. C/STORES & DISPOSAL DIVISION, BBMB, NANGAL. M.A. NOS.131 TO 133 /CHD/2012 (IN ITA NOS.1201 TO 1203/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE SR.LAW OFF ICER, CHANDIGARH. PERSONNEL OFFICER, BBMB, NANGAL. M.A. NOS.134 TO 136 /CHD/2012 (IN ITA NOS.1204 TO 1206/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE DIRECTOR, WATER REGULATION, CHANDIGARH. BBMB, NANGAL. M.A. NOS.137 TO 139 /CHD/2012 (IN ITA NOS.1207 TO 1209/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) 2 THE INCOME TAX OFFICER(TDS-I), VS. THE EXECUTIVE ENGINEER, CHANDIGARH. BHAKHRA MECHANICAL DIVISION, BBMB, NANGAL. M.A. NOS.140 TO 142 /CHD/2012 (IN ITA NOS.1210 TO 1212/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE EXECUTIVE ENGINEER, CHANDIGARH. RM & SR.DIVISION, BBMB, NANGAL. M.A. NOS.143 TO 145 /CHD/2012 (IN ITA NOS.1213 TO 1215/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE EXECUTIVE ENGINEER, CHANDIGARH. STORE TRANSPORT & DISPOSAL, BBMB, NANGAL. M.A. NOS.146 TO 148 /CHD/2012 (IN ITA NOS.1216 TO 1218/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE SUPDTT. EN GINEER, CHANDIGARH. MECHANICAL CIRCLE BBMB, NANGAL. M.A. NOS.149 TO 151 /CHD/2012 (IN ITA NOS.1235 TO 1237/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE EXECUTIVE ENGINEER, CHANDIGARH. HYDROLOGY DIVISION, BBMB, NANGAL. M.A. NOS.152 TO 154 /CHD/2012 (IN ITA NOS.1238 TO 1240/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE SUPDTT. EN GINEER, CHANDIGARH. CANAL P.HS. CIRCLE, BBMB, NANGAL. 3 M.A. NOS.155 TO 157/CHD/2012 (IN ITA NOS.1241 TO 1243/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE ASSTT.DESI GN ENGINEER, CHANDIGARH. O/O CHIEF ENGINEER, BBMB, NANGAL TOWNSHIP, ROPAR. M.A. NOS.158 TO 160/CHD/2012 (IN ITA NOS.1244 TO 1246/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE EXECUTIVE ENGINEER, CHANDIGARH. NANGAL DAM DIVISION, BBMB, NANGAL. M.A. NOS.161 TO 163 /CHD/2012 (IN ITA NOS.1247 TO 1249/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE SUPDTT. EN GINEER, CHANDIGARH. BHAKRA DAM CIRCLE, BBMB, NANGAL. M.A. NOS.164 TO 166/CHD/2012 (IN ITA NOS.1250 TO 1252/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE EXECUTIVE ENGINEER, CHANDIGARH. BC & TOWNSHIP DIVISION, BBMB, NANGAL. M.A. NOS.167 TO 169 /CHD/2012 (IN ITA NOS.1253 TO 1255/CHD/2009) (ASSESSMENT YEARS: 2006-07 TO 2008-09) THE INCOME TAX OFFICER(TDS-I), VS. THE DIRECTOR, DESIGN B&B, CHANDIGARH. DESIGN DIRECTORATE, BBMB, NANGAL. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI AKHILESH GUPTA RESPONDENT BY : SHRI HARISH NAYYAR 4 DATE OF HEARING : 07.06.2013 DATE OF PRONOUNCEMENT : 10.06.2013 O R D E R PER SUSHMA CHOWLA, JM: THE PRESENT MISCELLANEOUS APPLICATIONS HAVE BEEN MO VED BY THE REVENUE AGAINST THE DISMISSAL OF APPEALS BY THE TRI BUNAL FOR WANT OF COD APPROVAL VIDE CONSOLIDATED ORDER DATED 31.12.20 09. 2. THE HON'BLE SUPREME COURT IN CASE OF ELECTRONIC CORPORATION OF INDIA VS. UNION OF INDIA & OTHERS [238 CTR 353 (SC) ] HAVE HELD THAT THE MECHANISM OF OBTAINING CLEARANCE FROM THE COD H AS OUTLIVED ITS UTILITY AND HAS FINALLY RECALLED THE DIRECTIONS OF THE COURT IN ITS VARIOUS ORDERS PASSED IN THE CASE OF ONGC VS. CCE [104 CTR (SC) 31], [116 CTR (SC) 643 & 7 SSC 39] . IN VIEW THERE, WE RECALL OUR ORDER IN THE ABOVE MENTIONED MISCELLANEOUS APPLICATIONS AND FIX THE APPEALS FOR HEARING ON 13.06.2013 FOR THE PURPOSE OF WHICH I SSUE OF FORMAL NOTICE IS WAIVED WITH THE CONSENT OF THE PARTIES. 3. IN THE RESULT, ALL THE ABOVE MENTIONED MISCELLAN EOUS APPLICATIONS FILED BY THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 10 TH DAY OF JUNE, 2013. SD/- SD/- (T.R.SOOD) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED 10 TH JUNE, 2013 *RATI* COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT(A)/TH E CIT/THE DR. ASSISTANT REGISTRAR, ITAT, CHANDIGARH