ITO, (TDS-2), Ward-3(6), Tirupathi V. General Manager, Bharath Sanchar Nigam Limited, Tiruapathi, Tirupathi

MA 19/HYD/2015

• Counselvise Citation: [2015] 124 COUNSELVISE.COM (IT) 2803 (ITAT-HYDERABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-03-2015
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 18-02-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: RAMAKRISHNA BANDI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH A', HYDERABAD BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER AND SMT.ASHA VIJAYARAGHAVAN, JUDICIAL MEMBER MISC. APPLN. NO.19/HYD/2015 (IN ITA NO. 1 2 0/HYD/201 0 ) : ASSESSMENT YEAR 2009 - 10 INCOME TAX OFFICER (TDS) - 2, WARD 3(6), TIRUPATI V/S. GENERAL MANAGER, BHARATH SANCHAR NIGAM LIMITED(BSNL), TIRUPATHI (TAN HYDB 01769 F) (APPLICANT) (RESPONDENT) APPLICANT BY : NONE RESPONDENT BY : SHRI RAMAKRISHNA BANDI DR DATE OF HEARING 20.3.2015 DATE OF PRONOUNCEMENT 20.03.2015 O R D E R PER P.M.JAGTAP, ACCOUNTANT MEMBER : BY THIS APPLICATION, THE APPLICANT SEEKS RECALL OF THE ORDER OF THIS TRIBUNAL DATED 3 RD JANUARY, 2011 INSOFAR AS IT RELATED TO THE APPEAL OF THE RE VENUE, BEING ITA NO. 1 2 0/HYD/201 0 , FOR THE ASSESSMENT YEAR 2009 - 10. 2. DESPITE NOTICE, NONE APPEARED ON BEHALF OF THE ASSESSEE - RESPON D ENT. IT IS THE CONTENTION OF THE APPLICANT THAT THE APPEAL OF THE REVENUE, BEING ITA NO. 1 2 0/HYD/201 0 , HAS BEEN DISMISSED BY THE TRIBUNAL IN LIMINE VIDE ORDER DATED 3.1.2011, OBSERVING THAT THE ASSESSEE - RESPONDENT, BEING A PUBLIC SECTOR UNDERTAKING, APPROVAL BY THE COMMI T TEE ON D ISPUTES OF THE GOVERNMENT OF INDIA, FOR THE PROSECUTION OF THE APPEAL BY THE APPELLANT WAS A PRE - REQUISITE AND MANDATORY, AND IN THE ABSENCE OF SUCH AN APPROVAL, THE APPEAL OF THE DEPARTMENT WA S NOT MA NO.29/HYD/015 (IN I TA NO. 2 100/H YD/20 11) GENERAL MANAGER, BHARATH SANCHAR NIGAM LIMITED(BSNL), TIRUPATHI 2 MAINTAINABLE. BY THE PRESENT APPLICATION, THE APPLICANT, FURNISHING BEFORE US A COPY OF THE APPROVAL OF THE COD RECEIVED SUBSEQUENT TO THE DISPOSAL OF THE APPEAL BY THE TRIBUNAL VI D E ITS ORDER DATED 3.1.2011, REQUESTED FOR RECALLING THE ORDER DATED 3.1.2011, AND PRAYED FOR REVIVING THE APPEAL FOR FRESH HEARING AND DISPOSAL ON ITS MERITS. IN VIEW OF THE FACT THAT APPROVAL OF THE COD FOR THE PROSECUTION OF TH E APPEAL OF THE REVENUE HAS NOW BEEN RECEIVED, WE RECALL THE ORDER OF THIS TRIBUNAL DATED 3.1.2011 AND DIRECT THE REGISTRY TO POST THE APPEAL OF THE REVENUE FOR FRESH HEARING AND DISPOSAL ON M ERITS. CONSEQUENTLY, ORDER OF THE T RIBUNAL DATED 3.1.2011 IN THE CO OF THE ASSESSEE ALSO STANDS RECAL L E D FOR BEING DISPOSED AFRESH ALONGWITH THE APPEAL OF THE R E VENUE. 3. IN THE RESULT, MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE COURT ON 20 TH MARCH, 2015 SD/ - SD/ - (ASHA VIJAYARAGHAVAN ) ( P.M.JAGTAP ) JUDICIAL MEMBER ACCOUNTANT MEMBER D T/ - 20 TH MARCH, 201 5 COPY FORWARDED TO: 1. GENERAL MANAGER, BHARATH SANCHAR NIGAM LIMITED(BSNL), SANCHAR BHAVAN, TIRUPATHI 2 . INCOME TAX OFFICER (TDS) - 2 WARD - 3(6), TIRUPATI 3. COMMISSIONER OF INCOME - TAX(APPEALS) TIRUPATI 4. COMMISSIONER OF INCOME - TAX(TDS) HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE, ITAT, HYDERABAD. B.V.S