ACIT, Jabalpur V. Northern Coalfields Ltd.,

MA 50/JAB/2008

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6654 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s) 17 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 05-07-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 02-02-2015
• Assessment Year: 1991-1992
• Appeal Filed On: 18-09-2008
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: JAYANT MISHRA
• Assessee Lawyers: C S AGGARWAL

Judgement Text

ITA NO. 50/JAB/2008 1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI G.E. VEERABHADRAPPA, HONBLE VICE PRESI DENT AND SHRI A.D. JAIN, JUDICIAL MEMBER MA NO. 50/JAB/2008 (IN ITA NOS. 29, 30 & 31/JAB/2006) A.YRS. 1991-92, 93-94 & 93-94 ACIT, CIRCLE 2(1), M/S NORTHERN COAL FIELD LTD. JABALPUR VS. SINGRAULI, DISTT. SIDHI (M.P.) [APPELLANT] [APPELLANT] [APPELLANT] [APPELLANT] (RESPONDENT) (RESPONDENT) (RESPONDENT) (RESPONDENT) ASSESSEE BY : SH. C.S. AGGARWAL, ADVOCATE DEPARTMENT BY : SH. JAYANT MISHRA, D.R. ORDER ORDER ORDER ORDER PER PER PER PER G.E. VEERABHADRAPPA VICE PRESIDENT G.E. VEERABHADRAPPA VICE PRESIDENT G.E. VEERABHADRAPPA VICE PRESIDENT G.E. VEERABHADRAPPA VICE PRESIDENT THIS IS AN APPLICATION FILED BY THE REVENUE SEEKING THE RECALL OF OUR ORDER PASSED IN ITA NO. 29, 30 & 31/JAB/2006 INVOLVING A SSESSMENT YEARS 1991-92, 1993- 94 AND 1993-94. 2. LD. DEPARTMENTAL REPRESENTATIVE POINTED OUT THAT THE TRI BUNAL VIDE CONCERNED ORDER DATED 28.4.2006 HAS DISMISSED THE AFO RESAID APPEALS ON THE GROUND THAT THE REVENUE HAS NOT OBTAINED THE COD APPROVAL FOR PROSECUTION OF THESE APPEALS, BY FOLLOWING THE DECISION OF THE HONBL E SUPREME COURT IN THE CASE OF ONGC VS. CCE (1992) SCC 432. THE TRIBUNAL IN THE A FORESAID ORDER HAS PERMITTED THE DEPARTMENT TO APPLY FOR RESTORATION OF THESE APPEALS AFTER OBTAINING THE COD APPROVAL. THE LD. DEPARTMENTAL REPRESENTATIVE POINT ED OUT THAT COD APPROVAL HAS SINCE BEEN OBTAINED AND THE COPY OF THE SAME IS PL ACED ON RECORDS AND THE PRESENT APPLICATION FILED BY THE REVENUE IS FOR RESTO RATION OF ABOVE SAID APPEALS. ITA NO. 50/JAB/2008 2 3. AFTER HEARING BOTH THE SIDES, WE RESTORE THESE APPEA LS TO THEIR ORIGINAL NUMBERS AND DIRECT THE REGISTRY THAT THE SAME BE POSTE D FOR HEARING ON 01.11.2011 ALONGWITH THEIR OTHER CASES OF THE ASSESSEE. 4. IN THE RESULT, THE MISC. APPLICATION NO. 50/JAB/2 008 FILED BY THE REVENUE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 05/7/2011, UPON CONCLUSION OF HEARING. SD/ SD/ SD/ SD/- -- - SD/ SD/ SD/ SD/- -- - [ [[ [A.D. JAIN A.D. JAIN A.D. JAIN A.D. JAIN] ]] ] [ [[ [G.E. VEERABHADARAPPA G.E. VEERABHADARAPPA G.E. VEERABHADARAPPA G.E. VEERABHADARAPPA] ]] ] JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER JUDICIAL MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT DATE 5/7/2011 SRB COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: COPY FORWARDED TO: - -- - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES