ASST CIT 4(2), V. HINDUSTAN ORGANICS CHEMICALS LTD,

MA 160/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9164 (ITAT-MUMBAI)
• Duration Of Justice: 6 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-09-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: H
• Assessment Year: 1999-2000
• Appeal Filed On: 12-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V KRISHNA MURTHY
• Assessee Lawyers: SATYENDRA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH, H, MUMBAI BEFORE SHRI DINESH KUMAR AGARWAL, JUDICIAL MEMBER A ND SHRI RAJENDRA SINGH, ACCOUNTANT MEMBER MA NO: 160/MUM/2012 ARISING OUT OF : ITA NO.3875/MUM/2009 ASSESSMENT YEAR : 1999-2000 MA NO: 162/MUM/2012 ARISING OUT OF : ITA NO.3876/MUM/2009 ASSESSMENT YEAR : 2003-04 MA NO: 163/MUM/2012 ARISING OUT OF : ITA NO.3877/MUM/2009 ASSESSMENT YEAR : 2004-05 ASSTT. COMMISSIONER OF INCOME TAX -4(2) ROOM NO.642, 6 TH FLOOR AAYAKAR BHAVAN, M.K. ROAD MUMBAI-400 020. M/S. HINDUSTAN ORGANICS CHEMICALS LTD. 2 ND FLOOR, HARCHANDRAI HOUSE, 8 TH MAHARSHI KARVE ROAD NEW MARINE LINES MUMBAI-400 002 PAN NO.: AAACH 2663 P (APPLICANT) VS. (RESPONDENT) APPLICANT BY : SHRI V. KRISHNAMURTHY RESPONDENT BY : SHRI K. GOPAL AND SHRI SATYENDRA PANDEY DATE OF HEARING : 21.09.2012 DATE OF PRONOUNCEMENT : 21.09.2012 ORDER PER RAJENDRA SINGH (AM). THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE REVENUE REQUESTING FOR RECALL OF COMBINED ORDER DATED 16.4.20 10 OF THE TRIBUNAL IN ITA NO.3875-3877/MUM/2009 FOR THE ASSESSMEN T YEARS 1999-00, 2003-04 AND 2004-05 RESPECTIVELY. IN THE SAI D ORDER THE MA NO.160,162,163/M/12 ARI SING OUT OF ITA NO. 3875,76,77/M/09 A.Y:099-00,03-04 7 04-05 2 TRIBUNAL HAD DISMISSED THE APPEAL OF THE REVENUE ON T HE GROUND THAT THE DISPUTE WAS WITH THE PUBLIC SECTOR UNDERTAKING AND N O COD APPROVAL HAD BEEN FILED BY THE REVENUE. 2. THE REVENUE IN THE MISCELLANEOUS APPLICATION HAS SUBMI TTED THAT COD APPROVAL WAS NOW NOT REQUIRED IN VIEW OF THE JUD GMENT DATED 17.2.2011 OF HON'BLE SUPREME COURT IN CASE OF ELECTRONI C CORPORATION OF INDIA LTD. VS. UNION OF INDIA & ORS. IN CIVIL APPE AL NO.1883 OF 2011. IT HAS BEEN SUBMITTED THAT IN VIEW OF THE SAID JUDGME NT OF THE HONBLE APEX COURT THERE IS AN APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL DISMISSING THE APPEAL OF THE REVENUE ON THE GROUND OF NO COD APPROVAL. IT HAS ACCORDINGLY BEEN REQUESTED THAT THE O RDER MAY BE RECALLED. 3. WE HAVE HEARD BOTH THE PARTIES, PERUSED THE RECORDS AND CONSIDERED THE MATTER CAREFULLY. THE HON'BLE SUPREME CO URT EARLIER IN CASE OF ONGC (104 CTR 31) AND SOME OTHER CASES HAD DIRECT ED THE GOVERNMENT OF INDIA TO SET UP A HIGH LEVEL COMMITTEE KNOWN AS COMMITTEE ON DISPUTES (COD) TO MONITOR DISPUTES BETWE EN GOVERNMENT AND PUBLIC SECTOR UNDERTAKINGS AND TO ENSURE THAT NO LITIGATION COMES TO COURT OR TRIBUNAL WITHOUT THE MAT TER BEING FIRST EXAMINED BY THE COMMITTEE AND WITHOUT ITS CLEARANCE. FOLLOWING THE SAID JUDGMENT, THE TRIBUNAL IN THE ORDER DATED 16.4. 2010 HAD MA NO.160,162,163/M/12 ARI SING OUT OF ITA NO. 3875,76,77/M/09 A.Y:099-00,03-04 7 04-05 3 DISMISSED THE APPEALS BY THE REVENUE ON THE GROUND THAT NO COD APPROVAL HAD BEEN OBTAINED FOR PURSUING THE DISPUTE. HOWEVER RECENTLY THE HON'BLE SUPREME COURT VIDE JUDGMENT DATED 17.2.2 011 IN CIVIL APPEAL NO.1883 OF 2011 IN CASE OF ELECTRONICS CORPORATI ON OF INDIA LTD. VS. UNION OF INDIA AND ORS. HAVE HELD THAT THE MECHANI SM OF COD HAD OUTLIVED ITS UTILITY AND ACCORDINGLY RECALLED THE EARLI ER JUDGMENTS IN CASE OF ONGC AND OTHER CASES. IT IS A SETTLED LEGAL POSITIO N THAT SUBSEQUENT JUDGMENT OF THE HONBLE APEX COURT CONSTITUTE S A MISTAKE APPARENT FROM RECORD. THEREFORE, IN VIEW OF THE SAID JUDGMENT, THERE IS AN APPARENT MISTAKE IN THE ORDER OF THE TRIBUNAL DAT ED 16.4.2010 DISMISSING THE APPEAL OF THE REVENUE. WE, THEREFORE, R ECALL THE ORDERS AND RESTORE THE APPEALS TO THEIR ORIGINAL NUMBERS WHICH WILL BE HEARD ON 11.12.2012. THE DATE OF HEARING WAS PRONOUNCED IN THE OPEN COURT, AND, THEREFORE, NO FORMAL NOTICE IS REQUIRED TO BE ISSU ED BY REGISTRY. 4. IN THE RESULT THE MISCELLANEOUS APPLICATIONS OF THE RE VENUE STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 21.9.2012. SD/- SD/- (DINESH KUMAR AGARWAL) ( RAJENDRA SINGH ) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED: 21.9. 2012. JV. MA NO.160,162,163/M/12 ARI SING OUT OF ITA NO. 3875,76,77/M/09 A.Y:099-00,03-04 7 04-05 4 COPY TO: THE APPLICANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI.