The ACIT, Circle-1(1)/Range-1, Visakhapatnam V. M/s Visakhapatnam Dock Labour Board, Visakhapatnam

MA 189/VIZ/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5837 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 19-11-2010
• Assessment Year: 2003-2004
• Appeal Filed On: 01-10-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: T L PETER
• Assessee Lawyers: C V S MURTHY

Judgement Text

MA NOS.188-189 OF 2010 VIZAG DOCK LABOUR BOARD VIZAG PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI BR BASKARAN, ACCOUNTANT MEMBER MA NOS.188 & 189/VIZAG/2010 (ARISING OUT OF ITA NOS.485 & 486/VIZAG/2006) ASSESSMENT YEARS: 1998-99 & 2003-04 ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(1) VISAKHAPATNAM VS. THE VISAKHAPATNAM DOCK LABOUR BOARD, VISAKHAPATNAM (APPELLANT) (RESPONDENT) PAN NO:AAAA V 1409 R DEPARTMENT BY: SHRI T.L. PETER, DR ASSESSEE BY: SHRI C.V.S. MURTHY, CA ORDER PER SHRI B. R. BASKARAN, ACCOUNTANT MEMBER: BY FILING THIS PETITION, THE REVENUE SEEKS RECALL OF ORDERS PASSED IN RESPECT OF TWO APPEALS CITED ABOVE FROM THE CONSOLI DATED ORDER DATED 14-9- 2009 PASSED BY THIS BENCH. 2. THE ABOVE SAID TWO APPEALS WERE DISMISSED FOR WA NT OF APPROVAL FROM COMMITTEE ON DISPUTES, WHICH IS MANDATORY FOR PROSECUTING THE IMPUGNED APPEALS AS PER THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE OF OIL AND NATURAL GAS CORPORATION VS. COLLECT OR OF CENTRAL EXCISE (SUPPL (4) SCC 541). 3. THE LEARNED CIT (DEPARTMENTAL REPRESENTATIVE) FI LED A COPY OF APPROVAL DATED 26-7-2010 GIVEN BY COMMITTEE ON DIS PUTES FOR PROSECUTING THE TWO APPEALS RELATING TO ASSESSMENT YEARS 1998-9 9 AND 2003-04 CITED ABOVE AND PRAYED FOR RECALL OF ORDER RELATING TO TH ESE APPEALS. WE ALSO HEARD LEARNED AUTHORISED REPRESENTATIVE IN THIS REG ARD. MA NOS.188-189 OF 2010 VIZAG DOCK LABOUR BOARD VIZAG PAGE 2 OF 2 4. HAVING REGARD TO THE FACT THAT THE DEPARTMENT HA S FURNISHED THE COPY OF APPROVAL GIVEN BY COD, WE RECALL THE ORDER RELATING TO THE TWO APPEALS CITED ABOVE AND DIRECT THE REGISTRY TO POST THESE TWO APPEALS FOR HEARING ON 30-12-2010 AS ANNOUNCED IN THE OPEN COUR T IN THE PRESENCE OF PARTIES. BOTH THE PARTIES MAY TAKE NOTE OF THE HEAR ING DATE AND IT IS INFORMED THAT NO FORMAL NOTICE OF HEARING SHALL BE SENT TO THEM. PRONOUNCED IN THE OPEN COURT ON 19 TH NOVEMBER, 2010. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM, DATE:19-11-2010 COPY TO 1 THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 1(1)RANGE-1 VISAKHAPATNAM 2 THE VISAKHAPATNAM DOCK LABOUR BOARD, PORT AREA, V ISAKHAPATNAM 3 4. THE CIT VISAKHAPATNAM THE CIT(A)-I VISAKHAPATNAM 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM