ACIT, Ernakulam V. Roads & Bridges Dev.Corporation of Kerala Ltd, Cochin

MA 27/COCH/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7203 (ITAT-COCHIN)
• Duration Of Justice: 3 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 07-10-2011
• Appeal Filed By: Department
• Bench Allotted: DB
• Assessment Year: 2005-2006
• Appeal Filed On: 06-07-2011
• Court: TRIBUNAL
• Department Lawyers: S VIJAYAPRABHA
• Assessee Lawyers: VIJAY NARAYAN GOVIND

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN BEFORE S/SHRI N.R.S.GANESAN, JM AND SANJAY AROR A, AM M.P. NO. 27/COCH/2011 (ASG. OUT OF I.T.A NO. 59/COCH/2009) ASSESSMENT YEAR:2005-06 THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1(3), ERNAKULAM. VS. ROADS & BRIDGES DEVELOPMENT CORPORATION OF KERALA, PREETHI BUILDING, PALARIVATTOM, KOCHI-25. [PAN: AABCR 7841Q] (REVENUE-APPLICANT) (ASSESSEE - RESPONDENT) M.P. NO. 32/COCH/2011 (ASG. OUT OF I.T.A NO. 62/COCH/2009) ASSESSMENT YEAR:2005-06 ROADS & BRIDGES DEVELOPMENT CORPORATION OF KERALA, PREETHI BUILDING, PALARIVATTOM, KOCHI-25. [PAN: AABCR 7841Q] VS. THE ASST. COMMISSIONER OF INCOME-TAX, CIRCLE-1(3), ERNAKULAM. (ASSESSEE -APPLICANT) (REVENUE - RESPONDENT) REVENUE BY MS. S. VIJAYAPRABHA, JR. DR ASSESSEE BY SHRI VIJAY NARAYAN GOVIND, CA DATE OF HEARING 30/09/2011 DATE OF PRONOUNCEMENT 07/10/2011 O R D E R PER SANJAY ARORA, AM: THESE ARE A SET OF TWO MISCELLANEOUS PETITIONS, I. E., ONE BY THE REVENUE AND THE OTHER BY THE ASSESSEE, IN RESPECT OF THE COMMON ORD ER DATED 13/1/2011 PASSED BY THE M.P. NOS. 27 & 32/COCH/2011 (ASSTT. YR.: 2005-06) 2 TRIBUNAL IN ITS CASE FOR THE ASSESSMENT YEAR (A.Y.) 2005-06, DISMISSING THEIR RESPECTIVE APPEALS IN LIMINE FOR WANT OF THE COD CLEARANCE. 2. THE TRIBUNAL, IN HOLDING THE APPEALS AS NOT MAIN TAINABLE UNDER SUCH CIRCUMSTANCES, RELIED ON THE DECISION BY THE APEX COURT IN THE CAS E OF CHIEF CONSERVATOR OF FORESTS, GOVERNMENT OF ANDHRA PRADESH VS. COLLECTORS & ORS . (2003) 3 (SCC) 472, AS ALSO IN THE CASE OF TAMILNADU WAREHOUSING CORPORATION LTD. VS. DY CIT ( 2008) 15 DTR 67 (MAD.). IT HAS NOW BEEN PETITIONED BY BOTH THE LITIGANTS TH AT THE APEX COURT HAS SINCE, I.E., IN CIVIL APPEAL NO. 1883/2011 IN THE CASE OF ELEC TRONICS CORPORATION OF INDIA LTD. VS. UNION OF INDIA DATED 17.2.2011 (REPORTED AT 332 ITR 58 (SC)), HEL D THAT THE MECHANISM OF COD (COMMITTEE ON DISPUTES) HAD OUTLIVED ITS UTILITY, S O THAT THE SAID PROCEDURE IS NO LONGER REQUIRED TO BE FOLLOWED AND, IN FACT, RECALLED ITS EARLIER ORDER/S HOLDING OTHERWISE. IN VIEW OF THE SAME, THE IMPUGNED ORDER MAY KINDLY BE RECAL LED; THE SUBSEQUENT DECISION BY THE APEX COURT HAVING A RETROSPECTIVE OPERATION, AS HEL D BY THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF KIL KOTAGIRI TEA AND COFFEE ESTATE CO. LTD. VS. ITA T , 174 ITR 579 (KER.). 3. THE PARTIES WERE HEARD. WE FIND THAT THE TRIBUNA L HAD ITSELF PASSED ITS IMPUGNED ORDER WITH A LIBERTY TO THE PARTIES TO MOVE IT AFTE R OBTAINING THE CLEARANCE FROM THE COD. THAT IS, IT WAS SUBJECT TO BEING RECALLED ON COMPLE TION OF THE PROCESS DEEMED NECESSARY FOR THE PURPOSE OF MOVING THE HIGHER APPELLATE FORU MS WHERE BOTH THE LITIGANTS WERE GOVERNMENT ENTITIES, IN VIEW OF THE EXTANT DECISION /S BY THE APEX COURT. THE SAID PROCESS, OR THE COD CLEARANCE, WE ARE GIVEN TO UNDERSTAND, H AS NOT BEEN OBTAINED TO DATE, AND IS NEITHER FEASIBLE NOW; THE SAME BEING NO LONGER REQU IRED, WITH, RATHER, THE COMMITTEE HAVING SUSPENDED ITS MEETINGS IN VIEW OF THE SAID D ECISION BY THE APEX COURT. UNDER THE CIRCUMSTANCES, WE RECALL THE IMPUGNED ORDER FOR A D ECISION ON MERITS. THE REGISTRY IS DIRECTED TO POST THE APPEALS FOR HEARING IN THE NOR MAL COURSE. WE DECIDE ACCORDINGLY. M.P. NOS. 27 & 32/COCH/2011 (ASSTT. YR.: 2005-06) 3 4. IN THE RESULT, BOTH THE MISCELLANEOUS APPLICATIO NS, I.E., BY THE ASSESSEE AND THE REVENUE, ARE ALLOWED. SD/- SD/- (N.R.S.GANESAN) (SANJAY ARORA) JUDICIAL MEMBER ACCOUNTANT MEMBER PLACE: ERNAKULAM DATED: 07TH OCTOBER, 2011 GJ COPY TO: 1. M/S. ROADS & BRIDGES DEVELOPMENT CORPORATION OF KERALA, PREETHI BUILDING, PALARIVATTOM, KOCHI-25. 2. THE ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -4(1), ERNAKULAM. 3. THE COMMISSIONER OF INCOME-TAX (APPEALS)-II, KOC HI. 4. THE COMMISSIONER OF INCOME-TAX, KOCHI. 5. D.R., I.T.A.T., COCHIN BENCH, COCHIN. 6. GUARD FILE .