M/s. Tamil Nadu Minerals Limited, CHENNAI V. ACIT, CHENNAI

MA 27/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6310 (ITAT-CHENNAI)
• Duration Of Justice: 21 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 01-04-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2003-2004
• Appeal Filed On: 11-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL:C- BENCH: CHENNAI (BEFORE SHRI HARI OM MARATHA, JM & SHRI AB RAHAM P GEORGE, AM) MP NO. 27/MDS/11 (IN ITA NO 1200/MDS/08) ASSESSMENT YEAR 12003-04 M/S. TAMIL NADU MINERALS LT D., VS. THE ACIT, TWAD HOUSE, NO.31 KAMARAJAR SALAI, CO. CIR II I(1), CHENNAI CHEPAUK, CHENNAI 600005 (PAN AABCT2250P) (PETITIONER) (RESPONDENT) PETITIONER BY: SHRI PHILIP GEORGE RESPONDENT BY: SHRI SHAJI P.JACOB ORDER PER SHRI ABRAHAM P. GEORGE, ACCOUNTANT MEMBER THROUGH THIS MISC. PETITION ASSESSEE PRAYS FOR RECA LL OF THE IMPUGNED ORDER OF THIS TRIBUNAL. THE TRIBUNAL HAD DISMISSED ITS APPEAL FOR A REASON THAT ASSESSEE HAD NOT OBTAINED APPROVAL OF COMMITTEE ON DISPUTES (COD FOR SHORT), ASSESSEE BEING A STATE GOVERNMENT UNDERTAKING. 2. LD. COUNSEL FOR THE ASSESSEE POINTED OUT THAT HO NBLE APEX COURT IN THE CASE OF ELECTRONICS CORPORATION OF INDIA LTD. V. UNI ON OF INDIA ( 332 ITR 58) HAD RECALLED ITS EARLIER ORDER IN ONGC VS. COLLECTOR OF CENTRAL EXCISE [19292 (SUPPL./II) SCC 432] WITH AN OBSERVATION THAT THE M ANDATE UNDER WHICH COD MP NO.27/MDS/11 2 PERMISSIONS WERE MADE COMPULSORY HAD OUTLIVED ITS U TILITY. IN VIEW OF THE ABOVE SAID DECISION OF HONBLE APEX COURT, THERE IS NO MO RE NEED FOR A PUBLIC SECTOR UNDERTAKING TO OBTAIN APPROVAL OF COD FOR PURSUING ITS APPEAL REMEDIES. THEREFORE WE ARE OF THE OPINION THAT THE ORDER OF T HIS TRIBUNAL NEEDS A RECALL. ACCORDINGLY WE RECALL THE ORDER IN ITA NO.1200/MDS /2008 AND REFIX THE APPEAL FOR HEARING. DATE OF HEARING OF THE APPEAL WILL BE 13 TH JUNE, 2011, AS ANNOUNCED IN THE OPEN COURT. NO FURTHER NOTICE WILL BE ISSUED TO THE PARTIES. 3. MISCELLANEOUS PETITION OF THE ASSESSEE STANDS A LLOWED. ORDER PRONOUNCED IN OPEN COURT ON 01- 04-20 11. . . SD/- SD/- (HARI OM MARATHA) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI: 1ST APRIL, 2011. CC: THE ASSESSEE 2)THE ASSESSING OFFICER 3)THE C IT(A) 4) THE CIT, 5)THE D.R 6)GUARD FILE. NBR