Chief Project Manager, Ambala Cantt. V. ITO, Panchkula

MA 15/CHANDI/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6321 (ITAT-CHANDIGARH)
• Duration Of Justice: 2 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 13-05-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 24-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N K SAINI
• Assessee Lawyers: RAKESH ARORA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCHES A CHANDIGARH BEFORE SHRI D.K.SRIVASTAVA, ACCOUNTANT MEMBER AND MS SUSHMA CHOWLA, JUDICIAL MEMBER M.A. NOS. 11 TO 17/CHD/2011 (IN ITA NOS. 1069 TO 1075/CHD/2009) ( A.YS. 2000-01 TO 2005-06 & 2007-08 ) CHIEF PROJECT MANAGER, VS. INCOME-TAX OFFICER, RAILWAY ELECTRIFICATION, (TDS), PANCHKULA. INDIAN RAILWAY,AMBALA CANTT. TAN: RTKC02002A (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI RAKESH ARORA RESPONDENT BY : SHRI N.K.SAINI ORDER PER SUSHMA CHOWLA, JM THE PRESENT MISC. APPLICATIONS MOVED BY THE APPLIC ANT ARE AGAINST ORDER OF THE TRIBUNAL DATED 25.11.2009 IN ITA NOS. 1069 TO 1075/CHD/2009 RELATING TO ASSESSMENT YEARS 2000-01 TO 2005-06 & 2007- 08. ALL THE APPEAL OF THE APPLICANT WERE DISMISS ED AS NON MAINTAINABLE IN THE ABSENCE OF COD APPROVAL. 2. THE APPLICANT VIDE THIS MISC. APPLICATION HAS PO INTED OUT THAT THE APPEAL OF THE APPELLANT IN RESPECTIVE YEARS WERE DI SMISSED FOR WANT OF CLEARANCE FROM HIGH POWER COMMITTEE ON DISPUTES (CO D APPROVAL). THE APPLICANT POINTS OUT THAT IN VIEW OF THE RATIO LAID DOWN BY THE HON'BLE SUPREME COURT IN ELECTRONICS CORPORATION OF INDIA V UNION OF INDIA [332 2 ITR 58 (SC)], THE COD APPROVAL IS NOT REQUIRED ON D ISPUTES BETWEEN THE GOVERNMENT OF INDIA AND PUBLIC SECTOR UNDERTAKINGS. IN VIEW THEREOF A REQUEST HAS BEEN MADE TO RECALL THE ORDER OF THE TR IBUNAL DATED 25.11.2009. 3. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORDS. THE TRIBUNAL VIDE ORDER DATED 25.11.2009 HAD DISMISSED THE APPEALS OF THE APPLICANT FOR WANT OF COD APPROVAL. THE FULL BENCH OF THE HON'BLE SUPREME COURT IN ELECTRONICS CORPORATION OF INDIA L TD V UNION OF INDIA [332 ITR 58 (SC)] HAS LAID DOWN THE RATIO THAT WITH REGARD TO THE DISPUTES BETWEEN THE PUBLIC SECTOR UNDERTAKINGS AND GOVERNME NT, THERE IS NO NEED TO OBTAIN COD APPROVAL FOR PURSUING THE APPEALS BEF ORE THE RESPECTIVE FORUMS. RESPECTFULLY, FOLLOWING THE SAME, WE RECALL THE ORDER OF THE TRIBUNAL DATED 25.11.2009 AND THE APPEALS FILED BY THE ASSESSEE MAY BE RE-INSTITUTED FOR ADJUDICATION ON MERITS. THE REG ISTRY IS DIRECTED TO POST THE APPEALS FOR HEARING ON APPROPRIATE DATE FO R ADJUDICATION ON MERITS AND INFORM BOTH THE PARTIES ACCORDINGLY. 5. IN THE RESULT, ALL THE MISCELLANEOUS APPLICATION S FILED BY THE APPLICANT ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 13 TH DAY OF MAY, 2011. SD/- SD/- (D.K.SRIVASTAVA) (SUSHMA CHOWLA) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 13 TH MAY, 2011 RKK 3 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR