M/s. Neyveli Lignite Corporation Limited, Neyveli V. DCIT, CHENNAI

MA 7/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 5349 (ITAT-CHENNAI)
• Duration Of Justice: 29 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 25-02-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 27-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH B : CHENNAI [BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE, ACCOUNTANT MEMBER] M.P.NOS. 7 & 8/MDS/2011 [ARISING OUT OF I .T.A NOS.482 & 483/MDS/2010 ] ASSESSMENT YEARS : 2006-07 AND 2007-08 M/S NEYVELI LIGNITE CORPORATION LTD BLOCK NO.1 NEYVELI 607 801 [PAN AAACN1121C] VS THE DY. CIT LARGE TAX PAYER UNIT CHENNAI (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI SAROJ KUMAR PARIDA RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER HARI OM MARATHA, JUDICIAL MEMBER: THROUGH THESE MISCELLANEOUS PETITIO NS, THE ASSESSEE HAS PRAYED FOR THE RECALL OF THE TRIBUNAL ORDER DATED 8 .11.2010 PASSED IN THE I.T.A.NOS.482 & 483/MDS/2010, PERTAINING TO ASS ESSMENT YEARS 2006-07 AND 2007-08. 2. IN FACT, THE APPEALS OF THE ASSESSEE WERE DISMI SSED FOR WANT OF REQUISITE APPROVAL OF THE COMMITTEE ON DISPUTES (CO D) FOR PURSUING ITS APPEALS IN VIEW OF THE DECISION OF THE HON'BLE APEX COURT IN THE CASE OF ONGC VS COLLECTOR OF CENTRAL EXCISE 1991 (S UPPL) SCC 432. WHILE DOING SO, THE ASSESSEE WAS GIVEN LIBERTY TO GET THE APPEALS REVIVED AFTER OBTAINING REQUISITE APPROVAL. M.P 7 & 8/2011 :- 2 -: 3. NOW, THE ASSESSEE HAS OBTAINED COD APPROVAL FOR PURSUING THE APPEALS WITH REGARD TO THE ISSUES RAISED IN THESE A PPEALS, VIDE MINUTES OF THE MEETING OF COD HELD ON 23.11.2010, A COPY OF WHICH HAS BEEN PLACED FOR OUR PERUSAL. WE HAVE SEEN THE REQUISITE APPROVAL GIVEN AT ITEM NO.28 & 29. THE ORDER OF THE TRIBUNAL DATE D 8.11.2010, IS THEREFORE, RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE APPEALS FOR HEARING ON 30.3.2011. AS THE DATE WAS PRONOUNCED I N THE OPEN COURT, THERE IS NO NEED TO ISSUE NOTICE OF HEARING SEPARAT ELY. 4. IN THE RESULT, THE MISCELLANEOUS PETITIONS STAN D ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 25 .2.2011. SD/- SD/- (ABRAHAM P GEORGE) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED : 25 TH FEBRUARY, 2011 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR