ADIT (E) 1(1), V. MAHARASHTRA HOUSING & AREA DEVELOPMENT AUTHORITY,

MA 193/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9068 (ITAT-MUMBAI)
• Duration Of Justice: 5 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-09-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2006-2007
• Appeal Filed On: 21-03-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: RA JESH DWIVEDY
• Assessee Lawyers: M SUBRAMANIAM

Judgement Text

1 M.A.NO.193/MUM/2012 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F, MUMBAI BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER & SHRI VIJAY PAL, JUDICIAL MEMBER. M.A. NO. 193/MUM/2012 (IN ITA NO. 5582/MUM/2010) ASSESSMEN T YEAR : 2006-07. ASSTT. COMMISSIONER OF THE MAHARASHTRA HOUSING AND INCOME-TAX (EXEMPTION), VS . AREA DEVELOPMENT AUTHORITY 1(1), MUMBAI. (MHADA), GRIHA NIRMAN, BANDRA (E) MUMBAI-400051. PAN AAAJM0344H APPLICANT. RESPONDENT. APPLICANT BY : SHRI RAJESH DWIVEDY. RESPON DENT BY : SHRI M. SUBRAMANIAM. DATE OF HEARING : 07-09-2012. DATE OF PRON OUNCEMENT : 07-09-2012. O R D E R. PER P.M. JAGTAP, A.M. : BY THIS MISCELLANEOUS APPLICATION, THE REVENUE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 17 TH AUGUST, 2010 PASSED IN ITA NO.5582/MUM/2010 WHEREBY THE APPEAL OF THE REVENUE WAS DISMISSED FOR WANT OF COD APPROVAL. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT IN THE CASE OF ONGC VS. C.C.E. REPORTED IN 104 CTR (SC) 31, THE HONBLE SUPREME COURT HAD DIRE CTED THE CENTRAL GOVERNMENT TO SET UP A COMMITTEE ON DISPUTES TO M ONITAR DISPUTES BETWEEN THE GOVERNMENT AND PUBLIC SECTOR ENTERPRISES AND GIVE C LEARANCE FOR LITIGATION. IT WAS 2 M.A.NO.193/MUM/2012 DIRECTED THAT NO SUCH LITIGATION COULD BE PROCEEDED WITH IN THE ABSENCE OF COD APPROVAL. SINCE THERE WAS NO CLEARANCE GIVEN BY THE COD TO THE APPEAL FILED BY THE REVENUE IN THE CASE OF THE ASSESSEE, A PUBLIC SECTO R ENTERPRISE, THE SAID APPEAL WAS DISMISSED BY THE TRIBUNAL VIDE ITS ORDER DATED 17 TH AUGUST, 2010 PASSED IN ITA NO. 5582/MUM/2010 FOR WANT OF SUCH APPROVAL. AS SUBMITT ED BY THE LEARNED DR, THE LARGER BENCH OF FIVE JUDGES OF THE HONBLE SUPREME COURT VIDE ITS ORDER DATED 17 TH FEBRUARY, 2011 PASSED IN THE CASE OF ELECTRONICS C ORPORATION OF INDIA LTD. VS. UOI (CIVIL APPEAL NO. 1883 OF 2011) HAS RECALLED TH E DIRECTIONS GIVEN IN THE CASE OF ONGC (SUPRA) OBSERVING THAT THE MECHANISM OF COD APPROVAL HAS OUTLIVED ITS UTILITY IN THE CHANGED SCENARIO. THE ORDER PASSED B Y THE TRIBUNAL DATED 17 TH AUGUST, 2010 PASSED IN ITA NO. 5582/MUM/2010 DISMIS SING THE APPEAL OF THE ASSESSEE FOR WANT OF COD APPROVAL THUS IS NOT IN C ONSONANCE WITH THE DECISION OF THE LARGER BENCH OF THE HONBLE SUPREME COURT IN TH E CASE OF ELECTRONICS CORPORATION OF INDIA LTD. (SUPRA) AND THERE IS A MI STAKE TO THAT EXTENT IN THE SAID ORDER WHICH IS APPARENT FROM RECORD. WE, THEREFORE, RECALL THE SAID ORDER AND RESTORE THE APPEAL OF THE REVENUE TO ITS ORIGINAL N O. WITH A DIRECTION TO THE REGISTRY TO FIX THE SAME FOR HEARING AFRESH. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 7 TH DAY OF SEPT., 2012. SD/- SD/- (VIJAY PAL RAO) (P.M. JAGTAP) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI, DATED: 7 TH SEPT., 2012. 3 M.A.NO.193/MUM/2012 COPY TO : 1. APPLICANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, F-BENCH. (TRUE COPY) BY ORD ER ASSTT. R EGISTRAR, ITAT, MUMBAI BEN CHES, MUMBA I. WAKODE