M/s M.P. Police Houshing Corpo. Ltd., Bhopal V. The DCIT, 2(1), Bhopal

MA 7/IND/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6661 (ITAT-INDORE)
• Duration Of Justice: 4 month(s) 2 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 12-07-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Assessment Year: misc
• Appeal Filed On: 10-03-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ARUN DEWAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL , INDORE BENCH, INDORE BEFORE SHRI JOGINDER SINGH, J.M. AND SHRI R.C.SHARMA, A.M. PAN NO. : AACCM2221L M.A.NO.07/IND/2011 (ARISING OUT OF I.T.A.NO. 348/IND/2006) A.Y. : 2003 - 04 MADHYA PRADESH POLICE HOUSING CO RPORATION LIMITED, DY. CIT, 2(1), BHOPAL. BHOPAL VS APP LICANT RESPONDENT APP LICANT BY : SHRI SUMIT NEMA, ADV. RESPONDENT BY : SHRI ARUN DEWAN, SR. DR O R D E R PER R. C. SHARMA, A.M. THIS MISC. APPLICATION IS FILED BY THE ASSES SEE TO RECALL THE ORDER OF THE TRIBUNAL DATED 29 TH JULY, 2009, WHEREIN THE APPEAL OF THE ASSESSEE WAS DISMISSED FOR WANT OF C.O.D. APPROVAL. 2. AT THE OUT - SET, THE LD. AUTHORIZED REPRESENTATIVE PLACED ON RECORD, THE DECISION OF HON'BLE SUPREME COURT DATED 17 T H FEBRUARY, 2011, IN THE CASE OF ELECTRONICS CORPORATION OF INDIA LIMITED, 51 DTR 193, WHEREIN HON'BLE SUPREME COURT HAS RECALLED ITS DIRECTION REQUIRING COD APPROVAL IN ITS VARIOUS - : 2 : - 2 ORDERS LIKE ONGC, 104 CTR 31, 116 CTR 643, 7 SCC 39. IN VIEW OF THE RECENT DECISION OF THE HON'BLE SUPREME COURT , EVEN A GOVERNMENT OF INDIA UNDERTAKING IS NOT REQUIRED TO OBTAIN ANY CLEARANCE FROM C.O.D. 3. IN VIEW OF THE ABOVE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF ELECTRONICS CORPORATION OF INDIA LIMITED, WE RECALL OUR ORDER DATED 29 TH JULY, 2009, AND APPEAL IS RE - FIXED FOR HEARING ON MERIT ON 24.8.2011. THE DATE OF NEXT HEARING WAS PRONOUNCED IN THE OPEN COURT, THEREFORE, NO NOTICE IS REQUIRED TO BE ISSUED SEPARATELY AS ALREADY PRONOUNCED IN THE OPEN COURT. 4. IN THE RESU LT, THE MISC. APPLICATION FILED BY THE ASSESSEE IS ALLOWED. THIS ORDER HAS BEEN PRONOUNCED IN THE OPEN COURT ON 12 TH JU LY , 2011. SD/ - SD/ - (JOGINDER SINGH) ( R.C.SHARMA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 12 TH JU LY , 2011 . CPU* 127