The DCIT, Circle-3(1), Visakhapatnam V. M/s Hindustan Ship Yard Ltd., Visakhapatnam

MA 215/VIZ/2010

• Counselvise Citation: [2010] 123 COUNSELVISE.COM (IT) 5958 (ITAT-VISAKHAPATNAM)
• Duration Of Justice: 1 month(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-12-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: 2002-2003
• Appeal Filed On: 23-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: D S SUNDER SINGH

Judgement Text

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 M.A. NO.215/VIZAG/2010 (ARISING OUT OF ITA NO.21/VIZAG/2006 ) ASSESSMENT YEAR:2002-03 DY.COMMISSIONER OF INCOME TAX CIRCLE-3(1) VISAKHAPATNAM VS. HINDUSTAN SHIPYARD LTD., VISAKHAPATNAM (APPELLANT) (RESPONDENT) PAN NO.AAACH 4275 P APPELLANT BY: SHRI D.S. SUNDER SINGH, DR RESPONDENT BY: SHRI G.V.N. HARI, CA ORDER PER SHRI B.R. BASKARAN, ACCOUNTANT MEMBER : BY THIS PETITION THE ASSESSEE SEEKS RECALL OF ORDE R DATED 27-05-2009 PASSED BY THIS BENCH ON THE GROUND OF NON AVAILABIL ITY OF APPROVAL REQUIRED TO BE OBTAINED FROM THE COMMITTEE ON DISPUTES (COD) FO R PROSECUTING THE SAID APPEAL. 2. LD DEPARTMENTAL REPRESENTATIVE SUBMITTED THAT TH E NECESSARY APPROVAL HAS SINCE BEEN OBTAINED AND A COPY OF THE SAME IS A LSO PLACED ON RECORD. ACCORDINGLY, HE PRAYED FOR THE RECALL OF THE ORDER. WE ALSO HEARD THE LD. A.R IN THIS REGARD. 3. WE HAVE GONE THROUGH THE COPY OF APPROVAL OBTAIN ED FROM THE COMMITTEE ON DISPUTES AND NOTICE THAT THE REVENUE H AS OBTAINED THE NECESSARY APPROVAL FOR PROSECUTING THE ISSUE RAISED IN THE APPEAL CITED (SUPRA). ACCORDINGLY WE RECALL THE IMPUGNED ORDER OF THE TRIBUNAL. PAGE 2 OF 2 4. THE MISCELLANEOUS PETITION IS ACCORDINGLY ALLOWE D AND THE REGISTRY IS DIRECTED TO POST THE APPEAL ON 31-01-2011. SINCE TH E DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF THE PARTIES, BOTH THE PARTIES MAY NOTE THAT FORMAL NOTICE OF HEARING WILL NOT BE SENT TO THEM. PRONOUNCED ACCORDINGLY ON 24-12-2010 SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN) JUDICIAL MEMBER ACCOUNTANT MEMBER VG/SPS VISAKHAPATNAM, DATE: 24 TH DECEMBER, 2010. COPY TO 1 THE DY.COMMISSIONER OF INCOME TAX, CIRCLE-3(1) VIS AKHAPATNAM 2 M/S HINDUSTAN SHIP YARD LTD., GANDHI GRAM, VISAKH APATNAM 3 CIT-1, VISAKHAPATNAM 4 CIT(A)-I VISAKHAPATNAM , 5 THE DR, ITAT, VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM