ITO (TDS) LTU 3(2) RATION OF INDIA LTD, V. NUCLEAR POWER CORPORATION OF INDIA LTD,

MA 448/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7271 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 28-10-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: L
• Assessment Year: misc
• Appeal Filed On: 05-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G P TRIVEDI
• Assessee Lawyers: RAKHI AGARWAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL L BENCH: MUMBAI BEFORE SHRI PRAMOD KUMAR, ACCONTANT MEMBER AND SHRI R.S. PADVEKAR, JUDICIAL MEMBER MA NOS.448 TO 451/MUM/2011 ARISING OUT OF ITA NOS.5769 TO 5772/M/2004 ADIT (IT) -3(2), R. NO.132, 1ST FLOOR, N.M. ROAD, MUMBAI -400 038 ....... APPLICANT VS NUCLEAR POWER CORPORATION OF INDIA LTD., VIKRAM SARABHAI BHAVAN, CENTRAL AVENUE, ANUSHAKTI NAGAR, MUMBAI -400 094 ..... RESPONDENT PAN: AAACN 3154 F APPLICANT BY: SHRI G.P. TRIVEDI RESPONDENT BY: SHRI RAKHI AGARWAL DATE OF HEARING: 14.10.2011 DATE OF PRONOUNCEMENT: 28.10.2011 O R D E R PER R.S. PADVEKAR, JM THIS BATCH OF FOUR MISC. APPLICATIONS ARE FILED BY THE REVENUE STATING THAT THE APPEALS BEING ITA NOS. 5769, 5770, 5771 & 5772/M/2004 WERE DISMISSED VIDE ORDER DATED 11.12.2 009 FOR THE WANT OF CLEARANCE OF THE COMMITTEE ON DISPUTES (COD ). IT IS FURTHER STATED THAT THE COMMITTEE ON DISPUTE (COD) HAS PERM ITTED THE DEPARTMENT TO PURSUE THE APPEALS FILED BEFORE THE T RIBUNAL VIDE LETTER DATED 18.1.2011 ISSUED BY THE UNDER SECRETARY TO TH E GOVERNMENT OF INDIA. THE REVENUE HAS PRAYED FOR RECALLING THE OR DER AND RESTORING ALL THE APPEALS TO BE DISPOSED OFF ON MERIT. MA NOS.448 TO 451/MUM/2011 NUCLEAR POWER CORPORATION OF INDIA LTD. 2 2. WE HAVE HEARD THE PARTIES. THE REVENUE HAS FILE D THE COPY OF THE MINUTES OF THE MEETING OF THE COD HELD ON 23.12 .2010. THE SAME IS PLACED ON RECORD. WE FIND THAT THE REVENUE IS P ERMITTED TO PURSUE ALL THE APPEALS ON THE GROUNDS TAKEN. WE, ACCORDIN GLY, RECALL ORDER OF TRIBUNAL IN ITA NO.5769, 5770, 5771 & 5772/M/2004 D ATED 11.12.2009 AND RESTORE ALL THE APPEALS TO DECIDE TH E SAME ON MERIT. THE REGISTRY IS DIRECTED TO FIX THE ABOVE APPEALS F OR HEARING ON 24TH JANUARY, 2012. THE DATE FIXED FOR HEARING OF THESE APPEAL ARE PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOT H THE PARTIES AND HENCE, NO SEPARATE NOTICE OF HEARING WILL BE ISSUED . 3. IN THE RESULT, ALL THE MISC. APPLICATIONS ARE AL LOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 28TH OCTOBER, 2011. SD/- SD/- ( PRAMOD KUMAR ) ACCOUNTANT MEMBER ( R.S. PADVEKAR ) JUDICIAL MEMBER MUMBAI, DATE: 28TH OCTOBER, 2011 COPY TO:- 1) THE APPELLANT. 2) THE RESPONDENT. 3) THE CIT (A) XXXIII, MUMBAI, 4) THE CIT- CONCERNED , MUMBAI. 5) THE D.R. L BENCH, MUMBAI. BY ORDER / / TRUE COPY / / ASSTT. REGISTRAR I.T.A.T., MUMBAI *CHAVAN MA NOS.448 TO 451/MUM/2011 NUCLEAR POWER CORPORATION OF INDIA LTD. 3 SR.N. EPISODE OF AN ORDER DATE INITIALS CONCERNED 1 DRAFT DICTATED ON 19.10.2011 SR.PS 2 DRAFT PLACED BEFORE AUTHOR 19.10.2011 SR.PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5 APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6 KEPT FOR PRONOUNCEMENT ON SR.PS/PS 7 FILE SENT TO THE BENCH CLERK SR.PS/PS 8 DATE ON WHICH FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER