Kumbakonam Municipality, Kumbakonam V. ITO, Kumbakonam

MA 81/CHNY/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6551 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 18 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 17-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 17-06-2011
• Assessment Year: 2009-2010
• Appeal Filed On: 29-04-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K E B RENGARAJAN JR
• Assessee Lawyers: G SITARAMAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C, CHENNAI BEFORE SHRI U.B.S. BEDI, J.M. & SHRI ABRAHAM P. GEO RGE, A.M. M.P. NOS. 78, 79, 80 AND 81/MDS/2011 [IN I.TA. NOS.582, 583, 584 AND 585/MDS/2010] ASSESSMENT YEARS: 2006-07, 07-08, 08-09 AND 09-10 KUMBAKONAM MUNICIPALITY, DR. MURTHY ROAD, KUMBAKONAM. [PAN: CHEKO3433D] VS. THE INCOME TAX OFFICER, TDS WARD, KUMBAKONAM. (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI G. SITARAMAN REVENUE BY : SHRI K.E.B. RENGARAJAN, JR. STANDING COUNSEL O R D E R PER U.B.S. BEDI, J.M. BY MEANS OF THESE FOUR MISCELLANEOUS PETITIONS, TH E ASSESSEE SEEKS TO GET RECALLED THE CONSOLIDATED ORDER OF THE TRIBUNAL PAS SED IN ITA NOS. 582 TO 585/MDS/2010 DATED 24.11.2010 FOR THE ASSESSMENT YE ARS 2006-07, 07-08, 08-09 AND 09-10 ON THE GROUND THAT SINCE THE APPEALS WERE DISMISSED FOR WANT OF COD APPROVAL AND NOW THE HONBLE SUPREME COURT HAS RULE D THAT THE COD APPROVAL IS NOT REQUIRED TO BE OBTAINED, THEREFORE, THE ORDER P ASSED IN THESE APPEALS MAY BE RECALLED AND APPEALS BE FIXED FOR HEARING. 2. THE LD. DR VERY FAIRLY CONCEDED THAT THE HONBL E SUPREME COURT HAS PASSED ORDER IN THE CASE OF ELECTRONICS CORPORATION OF INDIA LTD. V. UNION OF INDIA AND OTHERS 332 ITR 58 HOLDING THAT COD APPROVAL IS NOT REQUIRED TO BE OBTAINED, THEREFORE, THE CONSOLIDATED ORDER OF THE TRIBUNAL P ASSED IN APPEALS CAN BE RECALLED. 3. WE HAVE HEARD BOTH THE SIDES AND CONSIDERED THE MATERIAL ON RECORD AS WELL AS PRECEDENT RELIED UPON AND FIND THAT THE HON BLE SUPREME COURT IN THE CASE M.P. M.P. M.P. M.P. NO NONO NOS SS S. .. . 78 7878 78- -- -81 8181 81/MDS/1 /MDS/1 /MDS/1 /MDS/11 11 1 2 OF ELECTRONICS CORPORATION OF INDIA LTD. V. UNION O F INDIA AND OTHERS (SUPRA) HAS OPINED THAT: COMMITTEE ON DISPUTES SUGGESTED BY SUPREME COURT FOR DECIDING DISPUTES BETWEEN ENTITIES OF STATE OUTLI VED ITS UTILITY AND HELD PORTION READS AS UNDER: THE MECHANISM OF THE COMMITTEE ON DISPUTES SUGGEST ED BY THE SUPREME COURT HAS OUTLIVED ITS UTILITY, AND IN VIEW OF THE CHANGED SCENARIO THE EARLIER ORDERS OF THE SUPREME COURT IN CERTAIN CASES OF THE ONGC ARE REQUIRED TO BE RECALLED. THOSE EARLIER ORDERS ARE :(I) [1995] SUPP 4 SCC 541 DATED OCTOBER 11, 1991; (II) [2004] 6 SCC 437 DATED JANUARY 7, 1994 A ND (III) [2007] 7 SCC 39 DATED JULY 20, 2007. THE IDEA BEHIND THE SETTING UP OF THAT COMMITTEE WAS TO ENSURE THAT RESOURCES OF THE STATE ARE NOT FRITTERE D AWAY IN INTER SE LITIGATION BETWEEN ENTITIES OF THE STATE WHICH COULD BEST BE R ESOLVED BY AN EMPOWERED COMMITTEE ON DISPUTES. DESPITE THE BEST EFFORTS OF THE COMMITTEE ON DISPUTES THE MECHANISM DID NOT ACHIEVE THE RESULTS FOR WHICH IT WAS CONSTITUTED AND HAS IN FACT DELAYED LITIGATION. [THE SUPREME COURT, ACCORDINGLY, RECALLED ITS DIRE CTIONS IN THE ORDERS REPORTED IN (I) [1995] SUPP 4 SCC 541 DATED OCTOBER 11, 1991, (II) [2004] 6 SCC 437 DATED JANUARY 7, 1994 AND (III) 7 SCC 39 DATED JULY 20, 2007.] 4. SINCE THE APPEALS OF THE ASSESSEE WERE DISMISSE D FOR WANT OF COD APPROVAL, WHICH IS NO MORE REQUIRED IN VIEW OF THE DECISION OF THE HONBLE SUPREME COURT, THEREFORE, WE RECALL OUR ORDER DATED 24.11.2010 AND FIX THE APPEALS FOR HEARING ON 29.08.2011, FOR WHICH NO SEP ARATE NOTICE WOULD BE ISSUED AS BOTH THE SIDES HAVE WAIVED THEIR RIGHT OF NOTICE . 5. IN THE RESULT, THE MISCELLANEOUS PETITIONS OF T HE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED SOON AFTER THE CONCLUSION OF HEAR ING ON 17.06.2011. SD/- SD/- (ABRAHAM P. GEORGE) ACCOUNTANT MEMBER (U.B.S. BEDI) JUDICIAL MEMBER CHENNAI, DATED, THE 17.06.2011. VM/- COPY TO : APPELLANT/RESPONDENT/CIT(A)- /CIT, /DR