DCIT, CHENNAI V. M/s. Ennore Port Ltd., CHENNAI

MA 187/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7158 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-10-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2003-2004
• Appeal Filed On: 09-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K E B RANGARAJAN JUNIOR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH, CHENNAI BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER, AND SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER .. M.P. NOS. 186 & 187/MDS/2011 (IN I.T.A. NOS. 1681 & 1682/MDS/2010) ASSESSMENT YEARS : 2002-03 & 2003-04 THE DEPUTY COMMISSIONER OF INCOME TAX, COMPANY CIRCLE II(1), CHENNAI 600 034. (PETITIONER) V. M/S ENNORE PORT LTD., 23, RAJAJI SALAI, CHENNAI 600 001. PAN : AAACE9013G (RESPONDENT) PETITIONER BY : SHRI K.E.B. RANGARAJAN, JUNIOR STANDING COUNSEL RESPONDENT BY : NONE DATE OF HEARING : 14.10.2011 DATE OF PRONOUNCEMENT: 21.10.2011 O R D E R PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER : VIDE THESE MISCELLANEOUS PETITIONS, REVENUE PLEADS RECALL OF THE ORDER OF THIS TRIBUNAL DATED 7 TH FEBRUARY, 2011, FOR A REASON THAT SUBSEQUENT TO THE CITED DECISION, HON'BLE APEX COUR T IN THE CASE OF ELECTRONICS CORPORATION OF INDIA LTD. V. UNION OF I NDIA (322 ITR 58) HAD HELD THAT COMMITTEE ON DISPUTES (COD)S APPROVA L WAS NO MORE REQUIRED FOR FILING APPEAL BEFORE APPELLATE AUTHORI TIES. I.T.A. NOS. 186 & 187/MDS/11 2 2. WE HAVE SEEN THE ORDER AND HEARD THE RIVAL SUBMI SSIONS. IT IS TRUE THAT WE HAD DISMISSED THE APPEAL IN I.T.A. NOS . 1681 & 1682/MDS/2010 FOR WANT OF COD APPROVAL. WE ALSO FI ND THAT C.O. NOS. 136 & 137/MDS/2010 FILED BY THE ASSESSEE WERE ALSO DISMISSED THROUGH THE SAME ORDER. IN VIEW OF THE DECISION OF HON'BLE APEX COURT IN THE CASE OF ELECTRONICS CORPORATION OF IND IA LTD. (SUPRA), WHEREIN IT WAS HELD THAT COD APPROVALS WERE NO MORE REQUIRED FOR FILING APPEALS, AND ALSO SINCE THIS WAS NOT A CASE WHERE THERE WAS ANY SPECIFIC DENIAL OF PERMISSION BY THE COD, WE FI ND THAT IT WOULD BE APPROPRIATE TO RECALL THE ORDER OF THIS TRIBUNAL DA TED 7 TH FEBRUARY, 2011. THUS, I.T.A. NOS. 1681 & 1682/MDS/2010 ALON G WITH C.O. NOS. 136 & 137/MDS/2010 ARE RECALLED AND THE REGIST RY IS DIRECTED TO FIX THE APPEALS AND CROSS-OBJECTIONS FOR HEARING IN NORMAL COURSE. 3. IN THE RESULT, MISCELLANEOUS PETITIONS FILED BY THE REVENUE ARE ALLOWED. THE ORDER WAS PRONOUNCED IN THE COURT ON 21 ST OCTOBER, 2011. SD/- SD/- (HARI OM MARATHA) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 21 ST OCTOBER, 2011. KRI. I.T.A. NOS. 186 & 187/MDS/11 3 COPY TO: (1) PETITIONER (2) RESPONDENT (3) CIT(A) (4) CIT (5) D.R. (6) GUARD FILE