M/s. Gujarat Safai Kamdar Vikas Nigam, Gandhinagar V. The ACIT.,Gandhinagar Circle, Gandhinagar

MA 30/AHD/2011

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 7599 (ITAT-AHMEDABAD)
• Duration Of Justice: 10 month(s) 27 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-02-2012
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 07-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINOD GOSWAMI
• Assessee Lawyers: M G PATEL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH AHMEDABAD (BEFORE SHRI BHAVNESH SAINI, JM AND SHRI A. MOHAN A LANKAMONY, AM) M. A. NO.30/AHD/2011 ((IN ITA NO.2244/AHD/2011:A.Y. 2006-07) GUJARAT SAFAI KAMDAR VIKAS NIGAM, DR. JIVRAJ MEHTA BHAVAN, BLOCK NO.16, SECTOR -10, GANDHINAGAR 382 010 PA NO. AABCG 7818 C VS THE A. C. I. T., GANDHINAGAR CIRCLE, GANDHINAGAR (APPLICANT) (RESPONDENT) M. A. NO.108 AND 122/AHD/2011 ((IN ITA NO.2214/AHD/2009 & 836/AHD/2010:A.Y. 2006- 07 & 2007-08) THE A. C. I. T., GANDHINAGAR CIRCLE, GANDHINAGAR VS GUJARAT SAFAI KAMDAR VIKAS NIGAM, DR. JIVRAJ MEHTA BHAVAN, BLOCK NO.16, SECTOR -10, GANDHINAGAR 382 010 PA NO. AABCG 7818 C (APPLICANT) (RESPONDENT) ASSESSEE BY SHRI M. G. PATEL, AR RESPONDENT BY SHRI VINOD GOSWAMI, SR. DR DATE OF HEARING: 03-02-2012 DATE OF PRONOUNCEMENT: 03-02-2012 ORDER PER BHAVNESH SAINI : THE ASSESSEE AS WELL AS THE REVENUE HAVE PREFERRED ALL THE ABOVE MISC. APPLICATIONS AGAINST THE ORDER OF THE MA NO.30/AHD/2011 (IN ITA NO.2244/AHD/2009) MA 108 AND 122/AHD/2011(IN ITA NO.2214/AHD/2009 & 83 6/AHD/2010) GUJARAT SAFAI KAMDAR VIKAS NIGAM, GANDHINAGAR 2 TRIBUNAL DATED 12-11-2010. SINCE, IN THESE CASES TH E REVENUE AS WELL AS THE ASSESSEE HAVE NOT OBTAINED COD APPROVAL FROM THE HIGH POWERED COMMITTEE, THEREFORE, AS PER THE HONBLE SU PREME COURT DECISION, THE SAME COULD NOT HAVE BEEN PROCEEDED WI TH. THE APPEALS WERE ACCORDINGLY CONSIGNED TO RECORD WITH LIBERTY T O BOTH THE PARTIES FOR REVIVAL OF THE APPEALS BY OBTAINING COD APPROVA L. THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES SUBMITTED THAT THE HONBLE SUPREME COURT IN ITS RECENT DECISION IN THE CASE OF ELECTRONICS CORPORATION OF INDIA LTD. VS UNION OF INDIA, 9 TAXM AN.COM 260 (322 ITR 58) HELD THAT COD APPROVAL IS NOT NECESSARY IN ANY LITIGATION INVOLVING PSUS. IN ITS JUDGMENT THE HONBLE SUPREME COURT HELD THAT APPROVAL OF COD OUTLIVED ITS UTILITY. BOTH THE PARTIES, THEREFORE, SUBMITTED THAT DEPARTMENTAL APPEALS AND THE APPEAL OF THE ASSESSEE MAY BE REVIVED BY RECALLING THE EARLIER OR DER OF THE TRIBUNAL. 2. ON CONSIDERATION OF THE ABOVE FACTS, IN THE LIGH T OF THE DECISION OF THE HONBLE SUPREME COURT IN THE CASE OF ELECTRO NICS CORPORATION OF INDIA LTD. (SUPRA) WE RECALL THE EARLIER ORDER O F THE TRIBUNAL DATED 12-11-2010 AND RESTORE ALL THE ABOVE APPEALS TO THE IR ORIGINAL NUMBERS FOR DISPOSAL IN ACCORDANCE WITH LAW. OFFIC E IS DIRECTED TO FIX THE CROSS APPEALS FOR HEARING ON MERIT IN DUE COURS E. MA NO.30/AHD/2011 (IN ITA NO.2244/AHD/2009) MA 108 AND 122/AHD/2011(IN ITA NO.2214/AHD/2009 & 83 6/AHD/2010) GUJARAT SAFAI KAMDAR VIKAS NIGAM, GANDHINAGAR 3 3. IN THE RESULT, THE MISC. APPLICATIONS OF THE RE VENUE AND THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ABOVE. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/ LAKSHMIKANT DEKA/- -- - COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD