The Accounts Officer (Cash), Mandi V. ITO (TDS), Palampur

MA 65/CHANDI/2010

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6145 (ITAT-CHANDIGARH)
• Duration Of Justice: 6 month(s) 12 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-03-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 11-02-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 27-08-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JAI SHREE SHARMA
• Assessee Lawyers: R R THAKUR

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL: A BENCH: CH ANDIGARH BEFORE HONBLE SHRI D K SRIVASTAVA, AM AND HONBLE MS. SUSHMA CHOWLA, JM M.A.NO.64 & 66/CHANDI/2010 ARISING OUT OF ITA NO. 600 & 602/CHANDI/2009 ASSESSMENT YEAR : 2006-07 & 2007 08 THE ACCOUNTS OFFICER(CASH) V I.T.O.(TDS), O/O GENERAL MANAGER(TELECOM) PALAMPUR (HP) BSNL, KULLU (HP) M.A.NO.65 & 67/CHANDI/2010 ARISING OUT OF ITA NO. 601 & 603/CHANDI/2009 ASSESSMENT YEAR : 2006-07 & 2007-08 THE ACCOUNTS OFFICER(CASH) V I.T.O.(TDS), O/O GENERAL MANAGER(TELECOM) PALAMPUR (HP) BSNL, MANDI (HP) (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI R.R.THAKUR RESPONDENT BY: SMT.JAI SHREE SHARMA, DR ORDER D K SRIVASTAVA: THE PRESENT BUNCH OF FOUR MISCELL ANEOUS APPLICATIONS SEEKS RESTORATION OF APPEALS WHICH WERE DISMISSED B Y THIS TRIBUNAL ON 1.7.2009 IN LIMINE FOR WANT OF COD APPROVAL. ALL THE FOUR MISC ELLANEOUS APPLICATIONS ARE NOW SUPPORTED BY THE REQUISITE COD APPROVAL. A PRAYER HAS BEEN MADE THAT THE COMMON ORDER PASSED BY THIS TRIBUNAL ON 1.7.2009 SH OULD BE RECALLED AND THE CONCERNED APPEALS RESTORED FOR FRESH HEARING AND AD JUDICATION. 2. WE HAVE HEARD BOTH THE PARTIES. PERUSAL OF THE COMMON ORDER DATED 1.7.2009 PASSED BY THIS TRIBUNAL SHOWS THAT THE APP EALS BEARING I.T.A.NOS. 600 & 602/CHANDI/2009 BY THE ACCOUNTS OFFICER (CASH), BSN L, KULLU AND OTHER TWO APPEALS BEARING I.T.A.NOS. 601 & 603/CHANDI/2009 BY THE ACCOUNTS OFFICER (CASH), BSNL, MANDI WERE DISMISSED BY THIS TRIBUNAL IN LIMINE FOR WANT OF COD APPROVAL. LIBERTY WAS, HOWEVER, GRANTED BY THIS T RIBUNAL TO THE ASSESSEE TO SEEK RESTORATION OF APPEALS AFTER GETTING THE APPROVAL F ROM COD. THE MISCELLANEOUS APPLICATIONS ARE NOW ACCOMPANIED BY COD APPROVAL. BESIDES, THE JUDGMENT DATED 17.2.2011 RENDERED BY A BENCH OF FIVE JUDGES OF THE HON'BLE SUPREME COURT IN ELECTRONICS CORPORATION OF INDIA LTD. V. U .O.I. IN CIVIL APPEAL NO.1883 OF M.A.NO.64 TO 67/CHANDI/2010 ARISING OUT OF I.T.A.NO.600 TO 603/CHANDI/2009 THE ACCOUNTS OFFICER (CASH VS. ITO(TDS) 2 2011 (ARISING OUT OF SLP(C) NO.2538 OF 2009) IS ALS O RELEVANT. THE EARLIER ORDERS OF THE HON'BLE SUPREME COURT BY WHICH THE MECHANISM OF COD APPROVAL WAS LAID DOWN HAS NOW BEEN RECALLED BY THE HON'BLE SUPREME C OURT. IN THIS VIEW OF THE MATTER COD APPROVAL IS NO LONGER NECESSARY TO PURS UE THE APPEALS INVOLVING A PSUS AND THE GOVT. RESULTANTLY, THE ORDER PASSED B Y THIS TRIBUNAL ON 1.7.09 DISMISSING THE APPEALS BEARING I.T.A.NOS. 600 TO 60 3/CHANDI/2009 IS RECALLED AND THE AFORESAID APPEALS ARE ACCORDINGLY RESTORED FOR FRESH HEARING AND ADJUDICATION. 4. MISCELLANEOUS APPLICATIONS FILED BY THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED ON 9 MARCH 2011 SD/- SD/- (SUSHMA CHOWLA) (D K SRIVASTAVA) JUDICIAL MEMBER ACCOUNTANT MEMBER CHANDIGARH: THE 9 MARCH 2011 COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A), 4. THE CIT 4. THE D.R. TRUE COPY BY ORDER ASSISTANT REGISTRAR, ITAT, CHANDIGARH