ASST CIT (LTU), V. SHIPPING CORPORATION OF INDIA LTD ( EARLIER M.S, MOUGL LINES LTD),

MA 424/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0900 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 24 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 20-09-2013
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 20-09-2013
• Assessment Year: 2004-2005
• Appeal Filed On: 26-06-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: O P SINGH
• Assessee Lawyers: M G TRIVEDI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL 'E' BENCH, MUMBAI BEFORE SHRI D. MANMOHAN, VICE PRESIDENT AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER MA NO. 424/MUM/2012 (ARISING OUT OF ITA NO. 5666/MUM/2008) (ASSESSMENT YEAR: 2004-05) ACIT, LARGE TAX PAYER UNIT M/S. SHIPPING CORPORATIO N OF CENTRE-1, 28TH FLOOR INDIA LTD. (EARLIER M/S. MOGUL LINES LTD.) WORLD TRADE CENTRE VS. 245, MADAM CAMA ROAD CUFFE PARADE, MUMBAI 400005 MUMBAI 400021 PAN - AAACT1542F APPLICANT RESPONDENT MA NO. 277/MUM/2013 (ARISING OUT OF CO NO. 74/MUM/2009) (ASSESSMENT YEAR: 2004-05) M/S. SHIPPING CORPORATION OF ACIT, LARGE TAX PAYER UNIT INDIA LTD. (EARLIER M/S. MOGUL LINES LTD.) CENTRE-1, 28TH FLOOR 245, MADAM CAMA ROAD VS. WORLD TRADE CENTRE MUMBAI 400021 CUFFE PARADE, MUMBAI 400005 PAN - AAACT1542F APPLICANT RESPONDENT REVENUE BY: SHRI O.P. SINGH ASSESSEE BY: SHRI M.G. TRIVEDI DATE OF HEARING: 20.09.2013 DATE OF PRONOUNCEMENT: 20.09.2013 O R D E R PER D. MANMOHAN, V.P. THESE MISCELLANEOUS APPLICATIONS ARISE OUT OF THE O RDER DATED 8 TH SEPTEMBER, 2009 PASSED BY ITAT E BENCH, MUMBAI WH EREIN THE BENCH OBSERVED THAT AS PER THE RULING DECISION OF THE APE X COURT, AT THAT POINT OF TIME, ANY LITIGATION BETWEEN THE GOVERNMENT AND PUB LIC SECTOR UNDERTAKING WOULD BE PERMISSIBLE ONLY UPON OBTAINING CLEARANCE FROM THE COMMITTEE ON DISPUTES (COD) WHEREAS IN THE INSTANT CASE THE APPR OVAL WAS NOT OBTAINED AND HENCE THE APPEALS WERE DISMISSED AS UNADMITTED. SUBSEQUENT TO THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE O F ONGC VS. COLLECTOR OF MA NO. 424 & 277/MUM/2012 M/S. SHIPPING CORPORATION OF INDIA LTD. 2 CENTRAL EXCISE, THE HON'BLE SUPREME COURT HAD AN OC CASION TO CONSIDER THE SAME ISSUE IN THE CASE OF ELECTRONICS CORPORATION O F INDIA LTD. VS. UNION OF INDIA (CIVIL APPEAL NO. 1883 OF 2011 DATED 17.02.20 11) WHEREIN THE BENCH OBSERVED THAT CLEARANCE FROM COD IS NO LONGER REQUI RED FOR FILING AN APPEAL. IN THE LIGHT OF THE SUBSEQUENT DECISION OF THE APEX COURT, DISMISSAL OF APPEALS AMOUNTS TO A MISTAKE APPARENT FROM RECORD. 2. BOTH THE PARTIES ADMITTED THAT NO APPLICATION WAS MADE TO THE COD AND HENCE THERE IS NO QUESTION OF REJECTION OF THE SAME BY THE COMMITTEE BEFORE DISPOSAL OF THE APPEALS. FURTHER, IN THE LIG HT OF THE DECISION OF THE APEX COURT IN THE CASE OF ELECTRONICS CORPORATION O F INDIA LTD., IT IS NOT NECESSARY TO OBTAIN COD CLEARANCE AND HENCE DISMISS AL OF APPEALS FOR WANT OF COD CLEARANCE GIVES RISE TO A MISTAKE APPARENT F ROM RECORD. WE, THEREFORE, RECALL THE ORDER DATED 8 TH SEPTEMBER, 2009 AND DIRECT THE REGISTRY TO POST THE CROSS APPEALS FOR HEARING ON 18.11.2013 . SINCE THE DATE IS ANNOUNCED IN THE OPEN COURT, ISSUANCE OF NOTICE TO THE PARTIES IS HEREBY DISPENSED WITH. 3. IN THE RESULT, MISCELLANEOUS APPLICATIONS ARE TREAT ED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH SEPTEMBER, 2013. SD/- SD/- (N.K. BILLAIYA) (D. MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI, DATED: 20 TH SEPTEMBER, 2013 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) V, MUMBAI 4. THE CIT MC-V, MUMBAI CITY 5. THE DR, E BENCH, ITAT, MUMBAI BY ORDER //TRUE COPY// ASSISTANT REGISTRAR ITAT, MUMBAI BENCHES, MUMBAI N.P.