DCIT, CHENNAI V. M/s. Electronic Corporation of Tamil Nadu Limited, CHENNAI

MA 189/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7144 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-10-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 14-10-2011
• Assessment Year: 2003-2004
• Appeal Filed On: 09-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: P GOPALAKRISHNAN
• Assessee Lawyers: A SRIRAM

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, CHENNAI BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER M.P. NO. 189/MDS/2011 I.T.A. NO. 1594/MDS/2008 (ASSESSMENT YEAR : 2003-04) THE D.C.I.T COMPANY CIRCLE II(1) CHENNAI (APPELLANT) VS. M/S ELECTRONIC CORPORATION OF TAMIL NADU LIMITED, NO. 692, ANNA SALAI MHU COMPLEX, NANDANAM, CHENNAI 600 035 PAN NO. AAACE 1670 K (RESPONDENT) ASSESSEE BY : SHRI A. SRIRAM, ADVO CATE DEPARTMENT BY : SHRI P. GOPALAKRISHNAN, SR. DR. DATE OF HEARING : 14.10.2011 DATE OF PRONOUNCEMENT : O R D E R PER N.S. SAINI, ACCOUNTANT MEMBER : IN THIS MISCELLANEOUS PETITION FILED BY THE REVENUE, IT SEEKS RECALL OF ORDER DATED 03 RD JUNE, 2009 OF THIS TRIBUNAL IN I.T.A. NO. 1549/MDS/2008. MP. NO. 189/MDS/11 2 2. THE APPEAL OF THE REVENUE WAS DISMISSED FOR WANT OF CLEARANCE FROM COMMITTEE ON DISPUTES. NOW AS PER THE DECISIO N OF HON'BLE APEX COURT IN THE CASE OF ELECTRONICS CORPORATION OF INDI A LTD. V. UNION OF INDIA (322 ITR 58), APPROVAL OF COMMITTEE ON DISPUTES IS NOT REQUIRED FOR PURSUING APPEAL MATTERS BEFORE APPELLATE AUTHORITIE S. HENCE WE RECALL THE ORDER OF THE TRIBUNAL DATED 3.06.2009 IN I.T.A. NO. 1549/MDS/2008 AND DIRECT THE REGISTRY TO FIX THE APPEAL FOR HEARIN G IN NORMAL COURSE. 3. IN THE RESULT, THE MISCELLANEOUS PETITION FILED B Y THE REVENUE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON THE 14 TH OCTOBER, 2011. SD/- SD/- (GEORGE MATHAN) (N.S. SAINI) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI, DATED THE 14 TH OCTOBER, 2011. VL COPY TO: (1) APPELLANT (2) RESPONDENT (3) CIT(A), CHENNAI (4) CIT, CHENNAI (5) D.R. (6) GUARD FILE