ACIT, New Delhi V. Delhi Tourism & Transporation Development Corporation Ltd., New Delhi

MA 177/DEL/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7520 (ITAT-DELHI)
• Duration Of Justice: 7 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-01-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2005-2006
• Appeal Filed On: 08-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R S NEGI
• Assessee Lawyers: H P AGGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH FRIDAY-F DELHI) BEFORE SHRI A.D. JAIN AND SHRI K.D. RANJAN MISC. APPLI. NO. 177(DEL)2011 (IN ITA NO. 4378(DEL)2010) ASSESSMENT YEAR: 2005-06 ASSTT.COMMISSIONER OF I.TAX, DELHI TOURISM & TRANSPORTATION DEV. CIRCLE 10(1), NEW DELHI. V. CORPN.LTD., 1 8 A, DDA SCO COMPLEX, DEF. COLONY, NEW DELHI. (APPLICANT) (RESPONDENT ) APPLICANT BY: SHRI R.S. NEGI, SR. DR RESPONDENT BY: SHRI H.P . AGGARWAL, CA ORDER PER A.D. JAIN, J.M. VIDE ORDER DATED 29.11.2010, THE DEPARTMENTS APPEA L WAS DISMISSED FOR WANT OF COD APPROVAL. 2. IN THE PRESENT APPLICATION, IT HAS BEEN CONTENDE D THAT IN VIEW OF THE DECISION OF THE HONBLE SUPREME COURT IN THE CASE O F ELECTRIC CORPN. OF INDIA LTD. V. UO, 332 ITR 58(SC), THE COD APPROVAL IS NO LONGER REQUIRED TO PURSUE THE MATTERS IN THE COURTS AND THE TRIBUNA LS; AND THAT AS SUCH, THE ORDER DATED 29.11.2010 BE RECALLED AND THE APPEAL B E HEARD ON MERITS. MA 177(DEL)2011 2 3. THE ABOVE POSITION REMAINS IRREFUTED. IN ELEC TRIC CORPN. OF INDIA LTD. V. UO (SUPRA), THE REQUIREMENTS OF COD APPROV AL REGARDING LITIGATION HAS BEEN DISPENSED WITH. ACCORDINGLY, OUR ORDER D ATED 29.11.2010 IS RECALLED. THE APPEAL IS RESTORED TO ITS ORIGINAL NUMBER IN SITU WHICH SHALL NOW COME UP FOR HEARING ON MERITS ON 20.3.2012, A D ATE ANNOUNCED IN THE OPEN COURT, IN THE PRESENCE OF BOTH THE PARTIES, FO R WHICH NO SEPARATE NOTICE OF HEARING SHALL ISSUE. 4. IN THE RESULT, THE APPLICATION FILED BY THE DEPA RTMENT IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20.01.2012. SD/- SD/- (K.D. RANJAN) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 20 . 01.2012 *RM COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER ASSISTANT REGISTRAR