M/s. Adityapur Industrial Area Dev. Authority, Jamshepur V. Dy. CIT, Jamshepur

MA 28/RAN/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7876 (ITAT-RANCHI)
• Duration Of Justice: 3 month(s) 9 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 08-11-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MITHLESH KR JHA
• Assessee Lawyers: S K PODDAR

Judgement Text

MA NOS.28/RANCHI/2011 IN ITA NO88/RANCHI/2010 M/S. ADITYAPUR INDL. AREA DEV. AUTH, JAMSHEDPUR 1 IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI CIRCUIT BENCH, RANCHI BEFORE: SHRI B.R. MITTAL, JUDICIAL MEMBER AND SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER MA NO. 28 /RANCHI/201 1 (ARISING OUT OF ITA NO.88/RANCHI/2010) ASSESSMENT YEAR : 200 6 - 07 M/S. ADITYAPUR INDUSTRIAL AREA DEVELOPMENT AUTHORITY JAMSHEDPUR VS. DCIT, CIRCLE - 1 JAMSHEDPUR (APPELLANT) (RESPONDENT) PAN NO.AAABA 0398M APPELLANT BY: SRI S.K. PODDAR, ADVOCATE RESPONDENT BY: SHRI MITHLESH KR. JHA, CIT(DR) DATE OF H EAR I NG: 1 7.0 2.2012 DATE OF PRONOUNCEMENT: 17 .02.2012 ORDER PER B.R. MITTAL, JUDICIAL MEMBER:- BY THIS APPLICATION U/S 254(2) OF THE INCOME-TAX ACT, THE ASSESSEE HAS PRAYED TO RECALL THE ORDER OF THE TRIBUNAL DATED 02 .12.2010 PASSED IN ITA NO.88/RANCHI/2010 FOR THE ASSESSMENT YEAR 2006-07. THE TRIBUNAL DISMISSED THE APPEAL OF THE ASSESSEE AS WELL AS APPEAL FILED BY THE DEPARTMENT BEING ITA NO.98/RANCHI/2010 BY A COMMON ORDER DATED 2.12. 2010 ON THE GROUND THAT BOTH THE PARTIES DID NOT OBTAIN THE APPROVAL F ROM COD BEFORE FILING THE APPEALS. HOWEVER, IT WAS MENTIONED IN THE SAID ORD ER THAT LIBERTY IS GRANTED TO BOTH THE PARTIES TO SEEK RESTORATION OF APPEALS AFTER OBTAINING APPROVAL OF COD. 2. IN THE APPLICATION FILED BY THE ASSESSEE, IT IS STATED THAT THE HONBLE APEX COURT HAS RECALLED ITS EARLIER ORDER IN THE CA SE OF ONGC VS. GOVT. OF INDIA 329 ITR 456 BY STATING THAT EARLIER DECISION PASSED IN THE CASE OF ONGC VS. GOVERNMENT OF INDIA 1995 SUPP (4) SCC 541 DATED 11.10.1991 HAS OUTLIVED ITS UTILITY AS SUCH PERMISSION OF COD IN T HE DISPUTE BETWEEN THE TWO GOVERNMENT DEPARTMENTS NEED NOT BE FOLLOWED. IT IS SUBMITTED THAT IN VIEW OF MA NOS.28/RANCHI/2011 IN ITA NO88/RANCHI/2010 M/S. ADITYAPUR INDL. AREA DEV. AUTH, JAMSHEDPUR 2 SUBSEQUENT DECISION OF THE HONBLE APEX COURT (SUPR A) PERMISSION OF COD IS NOT A PRE-CONDITION FOR A DISPUTE BETWEEN THE TWO G OVERNMENT DEPARTMENTS OR AUTHORITIES. AT THE TIME OF HEARING, LD. A.R. S UBMITTED THAT THE TRIBUNAL MAY RECALL ITS EARLIER ORDER DATED 2.12.2010 IN THE APPEAL OF THE ASSESSEE. 3. IT IS RELEVANT TO STATE THAT THE TRIBUNAL DISMIS SED THE APPEALS OF THE ASSESSEE AS WELL AS OF THE DEPARTMENT BY A COMMON O RDER DATED 2.12.2010 ON THE SAME GROUND THAT NO COD APPROVAL HAD BEEN OB TAINED BY ANY OF THE PARTY, WHICH WAS MANDATORY AT THE RELEVANT TIME. T HE DEPARTMENT HAS NOT FILED ANY APPLICATION FOR RECALL OF THE SAID ORDER OF THE TRIBUNAL. HOWEVER, AT THE TIME OF HEARING, THE LD. D.R. SUBMITTED THAT TH E DEPARTMENT ALSO WANTS TO FILE AN APPLICATION. HE FURTHER SUBMITTED THAT EVE N IF THE ORAL SUBMISSION OF THE LD. D.R. IS ACCEPTED, THE ORDER PASSED IN THE A PPEAL OF THE DEPARTMENT MAY ALSO BE RECALLED ALONG WITH THE ASSESSEE. 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. RE PRESENTATIVES OF BOTH THE PARTIES AND THE CONTENTS OF THE APPLICATIO N. CONSIDERING THAT THE TRIBUNAL HAS PASSED A COMMON ORDER ON THE SAME GROU ND WHILE DISMISSING THE APPEALS OF THE ASSESSEE AS WELL AS OF THE DEPAR TMENT AND ALSO CONSIDERING THE FACT THAT NO APPROVAL FROM COD IS REQUIRED IN V IEW OF SUBSEQUENT DECISION OF THE HONBLE APEX COURT (SUPRA), WE IN THE INTERE ST OF JUSTICE, RECALL THE ENTIRE ORDER OF THE TRIBUNAL DATED 2.12.2010 PASSED BY THE TRIBUNAL IN ITA NO.88/RANCHI/2010 AS WELL AS IN ITA NO.98/RANCHI/20 10 AND DIRECT THE REGISTRY TO FIX THE APPEALS FOR HEARING BEFORE THE BENCH AFTER GIVING NOTICES TO BOTH THE PARTIES. 5. IN THE RESULT, THE APPLICATION OF THE ASSESSEE I S ALLOWED. PRONOUNCED IN THE OPEN COURT ON 17.02.2012 SD/ - SD/ - ( SHAMIM YAH Y A ) ( B.R. MITTAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS RANCHI, DATED 17 TH FEBRUARY, 2012 MA NOS.28/RANCHI/2011 IN ITA NO88/RANCHI/2010 M/S. ADITYAPUR INDL. AREA DEV. AUTH, JAMSHEDPUR 3 COPY TO 1 M/S. ADITYAPUR INDUSTRIAL AREA DEVELOPMENT AUTHORIT Y, JAMSHEDPUR 2 DCIT, CIRCLE - 1, JAMSHEDPUR 3 CIT, JAMSHEDPUR 4 THE CIT (A) , JAMSHEDPUR 5 THE DR, ITAT, JAMSHEDPUR+ 6 GUARD FILE. BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL RANCHI/PATNA