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

MA 452/MUM/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 7280 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 8 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 14-10-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: J
• Assessment Year: misc
• Appeal Filed On: 05-09-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ALEXANDER CHANDY
• Assessee Lawyers: BIJAL THAKKAR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, J, MUMBAI BEFORE S/SHRI D.K.AGARWAL (JM) AND PRAMOD KUMAR (A.M ) MISCELLANEOUS APPLICATION NOS.452 TO 461/MUM/2011 ARISING OUT OF ITA NOS.6330 TO 6339/MUM/2009 (AY: NOT APPLICABLE) ASSISTANT DIRECT OR OF INCOME TAX (IT), 3(2), ROOM NO.132, 1 ST FLOOR, N.M.ROAD, MUMBAI-400038 M/S NUCLEAR POWER CORPORATION OF INDIA LTD., 8 TH FLOOR, SOUTH WING, VIKRAM SARABHAI BHAVAN, CENTRAL AVENUE, ANUSHAKTINAGAR, MUMBAI-400094. PAN: AAACN3154F APPLICANT V/S RESPONDENT DATE OF HEARING : 14.10.2011 DATE OF PRONOUNCEMENT : 14.10.2011 APPLICANT BY : SHRI ALEXA NDER CHANDY RESPONDENT BY : SHRI BIJAL TH AKKAR. O R D E R PER D.K.AGARWAL (JM) ALL THESE TEN MISCELLANEOUS APPLICATIONS DATED 5.8 .2011 FILED BY THE REVENUE ARE DIRECTED AGAINST THE CONS OLIDATED ORDER DATED 23.12.2010 PASSED BY THE TRIBUNAL IN REVENUES APPEALS ITA NOS.6330 TO 6339/MUM/2009. SINCE FACT S ARE IDENTICAL AND ISSUE INVOLVED IS COMMON, ALL THESE MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE AR E DISPOSED OF BY THIS COMMON ORDER FOR THE SAKE OF CONVEYANCE . 2. IN THE MISCELLANEOUS APPLICATIONS, THE LD.DR SUB MITS THAT THAT ALL THESE APPEALS FILED BY THE REVENUE WERE D ISMISSED BY THE TRIBUNAL FOR WANT OF CLEARANCE OF THE COMMI TTEE ON MA NOS.452 TO 461/MUM/2011 AOO ITA NOS.6330 TO 6339/MUM/2009 (AY: NOT APPLICABLE) 2 DISPUTES. THE LD. DR FURTHER SUBMITS THAT IN THE O RDER UNDER REFERENCE IT HAS BEEN MENTIONED BY THE TRIBUNAL THAT THE REVENUE IS AT LIBERTY TO MOVE THE TRIBUNAL BY AN A PPROPRIATE PETITION AFTER OBTAINING CLEARANCE FROM THE COD F OR RECALLING ALL THE CASES AND IF THE BENCH IS SO SATISFIED ABOU T THE REASONS FOR DELAY IN GETTING COD APPROVAL, THEN TH IS ORDER SHALL BE RECALLED SO AS TO TREAT THESE APPEALS AS A DMITTED. THE LD. DR FURTHER SUBMITS THAT THE COMMITTED ON D ISPUTES VIDE LETTER DATED 18.1.2011 PERMITTED THE DEPARTME NT TO PURSUE THE APPEALS BEFORE THE TRIBUNAL. THEREFORE , THE LD. DR SUBMITS THAT THE ORDER PASSED BY THE TRIBUNAL BE RE CALLED AND THE APPEALS FILED BY THE REVENUE BE RESTORED 3. ON THE OTHER HAND, THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITS THAT SINCE THE ISSUES ARE COVERED IN FAVOUR OF THE ASSESSEE BY THE ORDER OF THE TRIBUNAL, THEREFORE, T HERE IS NO NEED TO RECALL THE ORDER OF THE TRIBUNAL. 4. HAVING CAREFULLY HEARD THE SUBMISSIONS OF THE RI VAL PARTIES AND PERUSING THE MATERIAL AVAILABLE ON RECO RD, WE FIND MERITS IN THE PLEA OF THE LD.DR THAT THE TRIBUNAL WHILE DISMISSING THE APPEALS FOR WANT OF COD APPROVAL I NTERALIA OBSERVED HOWEVER, BY GIVING LIBERTY TO THE APPELLANT TO MOVE THIS TRIBUNAL AFTER OBTAINING CLEARANCE FROM THE COD FOR RESTORATION OF THE APPEALS . WE FURTHER FIND THAT THERE IS NO MA NOS.452 TO 461/MUM/2011 AOO ITA NOS.6330 TO 6339/MUM/2009 (AY: NOT APPLICABLE) 3 DISPUTE THAT AFTER PASSING OF THE IMPUGNED ORDER B Y THE TRIBUNAL NOW THE COD HAS GRANTED APPROVAL IN ALL THESE APPEALS VIDE LETTER DATED 18.1.2011 PLACED ON RECOR D. THIS BEING SO, WE ARE OF THE VIEW THAT IN THE INTERESTS OF JUSTICE THE ORDER PASSED BY THE TRIBUNAL SHOULD BE RECALLED AN D ACCORDINGLY WE RECALL OUR ORDER DATED 23.12.2010 F OR HEARING OF THE APPEALS FILED BY THE REVENUE. THE REGISTRY IS DIRECTED TO FIX THE DATE OF HEARING IN ALL THESE APPEALS IN DUE COURSE. ACCORDINGLY, MISCELLANEOUS APPLICATIONS FILED BY TH E REVENUE ARE ALLOWED. 5. IN THE RESULT, THE REVENUES MISCELLANEOUS APPLI CATIONS STAND ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 14,10.2011. SD SD (PRAMOD KUMAR ) (D.K.AGARWAL) ACCOUNTANT MEMBER JUDICIAL M EMBER MUMBAI, DATED 14 TH OCTOBER, 2011 SRL: COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT CONCERNED 4. CIT(A) CONCERNED 5. DR CONCERNED BENCH 6. GUARD FILE. BY ORDER TRUE COPY ASSTT. REGISTRAR, ITAT, MUMBAI