ACIT Range-II, Faridabad V. NHPC Ltd, Faridabad

MA 194/DEL/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6037 (ITAT-DELHI)
• Duration Of Justice: 8 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-01-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2005-2006
• Appeal Filed On: 05-05-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: PRATHIBA KAUSHIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH F DELHI ] BEFORE SHRI C. L. SETHI, JM & SHRI K. D. RA NJAN, AM MISC. APP. NO. 194 (DEL) OF 2010. [ IN I. T. APPEAL NO. 2618 (DEL) OF 2008 ] ASSESSMENT YEAR : 200506. ASSTT. COMMISSIONER OF INCOME-TAX, M/S. N. H. P. C. LTD., R A N G E : 2, VS. SECTOR : 33, NHPC COMPL EX, F A R I D A B A D. F A R I D A B A D. PAN / G I R NO. AAA CN 0149 C. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI VED JAIN, C. A.; DEPARTMENT BY : MS. PRATHIBA KAUSHIK, SR. D. R.; O R D E R. PER K. D. RANJAN, AM : THIS MISC. APPLICATION BY THE REVENUE HAS BEEN FILE D AGAINST THE CONSOLIDATED ORDER DATED 16TH JULY, 2009 PASSED BY THE ITAT IN ITA. NOS. 244 9, 2618, 2609 AND 3681 (DEL) OF 2008 IN RESPECT OF ASSESSMENT YEARS 2004-05, 2005-06, 2002 -03 & 2005-06. 2. IN THIS CASE CONSOLIDATED ORDER WAS PASSED ON 16 TH JULY, 2009 DISMISSING THE APPEALS FILED BY THE REVENUE ON THE GROUND THAT THE COD APPROVAL WAS NOT OBTAINED BY THE REVENUE FOR THE PURPOSE OF PURSUING APPEALS BEFORE THIS TRIBUNAL. NOW THE REVENUE HAS FILED COD APPROVAL FOR PURSUING APPEAL IN ITA. NO. 2618 (DEL) OF 2008 FOR ASSESSMENT YEAR 2005-06. WE HAVE GONE THROUGH THE COD APPROVAL AND WE FIND THAT AT ITEM N O. 8 OF COD APPROVAL DATED 30 TH JULY, 2009 2 MISC. APP. NO. 194 (DEL) OF 2010. THE REVENUE HAS BEEN PERMITTED TO PURSUE THE APPEAL BEFORE THE TRIBUNAL. WE, THEREFORE, RECALL THE CONSOLIDATED ORDER DATED 16 TH JULY, 2009 WITH REFERENCE TO APPEAL IN ITA. NO. 26 18 (DEL) OF 2009 FOR ASSESSMENT YEAR 2005-06 TO THE EXTENT PERM ITTED BY THE COD. THE REGISTRY IS DIRECTED TO FIX THE CASE IN DUE COURSE. 3. IN THE RESULT, THE MISC. APPLICATION FILED BY TH E REVENUE IS ALLOWED, IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON : 07 TH JANUARY, 2011 . SD/- SD/- [ C. L. SETHI ] [ K. D. RA NJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07 TH JANUARY, 2011 . *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 2. RESPONDENT. 3. CIT, 4. CIT (APPEALS), 5. DR, ITAT, NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR, ITAT. 3 MISC. APP. NO. 194 (DEL) OF 2010.