The ACIT,Anand Circle, Anand V. National Dairy Development Board, Anand

MA 98/AHD/2011

• Counselvise Citation: [2011] 123 COUNSELVISE.COM (IT) 6501 (ITAT-AHMEDABAD)
• Duration Of Justice: 28 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-07-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2004-2005
• Appeal Filed On: 10-06-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: DR JAYANT JHAVERI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND D. C. AGRAWAL , AM) M. A. NO.98 AND 99/AHD/2011 (IN ITA NOS.4457 AND/AHD/20007 AND 2928/AHD/2008: AY: 2004-05AND 2005-06) THE A.C. I. T., ANAND CIRCLE, 3 RD FLOOR, S. P. COMPLEX, MAY FAIR ROAD, NEAR OLD C. K. HALL, ANAND VS NATIONAL DAIRY DEVELOPMENT BOARD, NEAR JAGNATH MAHADEV, ANAND PA NO. AABCN 2029 C (APPLICANT) (RESPONDENT) APPLICANT BY DR. JAYANT JHAVERI, SR. DR RESPONDENT BY SHRI S. N. SOPARKAR, AR ORDER PER BHAVNESH SAINI : BOTH THE MISC. APPLICATIONS ARE FILED BY THE REVENUE THROUGH A. C. I. T., ANAND CIR CLE, ANAND SEEKING RECALLING OF THE EARLIER ORDER OF THE TRIBUNAL DATE D 15-12-2010. BOTH THE DEPARTMENTAL APPEALS WERE CONSIGNED TO RECORD B ECAUSE NO COD APPROVAL WAS OBTAINED FROM THE HIGH POWERED COMMITT EE FOR THE PURPOSE OF FILING DEPARTMENTAL APPEAL. THE LEARNED DR SUBMITTED THAT IN VIEW OF THE JUDGMENT OF THE HONBLE SUPREME COUR T IN THE CASE OF ELECTRONICS CORPORATION OF INDIA LTD. VS UNION OF I NDIA AND OTHERS, 238 CTR 353 (332 ITR 58) IN WHICH IT WAS HELD THAT THE MECHANISM OF THE COMMITTEE ON DISPUTES SUGGESTED 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 RECALL ED. 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] MA NO.98 AND 99/AHD/2011(IN ITA NO.4457/AHD/2007 AN D 2928/AHD/2008) ACIT, ANAND CIRCLE, ANAND VS NATIONAL DAIRY DEVELOP MENT BOARD 2 7 SCC 39 DATED JULY 20, 2007. THE IDEA BEHIND THE S ETTING UP OF THAT COMMITTEE WAS TO ENSURE THAT RESOURCES OF THE STATE ARE NOT FRITTERED AWAY IN INTER SE LITIGATION BETWEEN ENTIT IES OF THE STATE WHICH COULD BEST BE RESOLVED BY AN EMPOWERED COMMIT TEE 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 ORDER OF THE TRIBUNAL MAY BE RECALLED. THE LEARNED COUNSEL FOR T HE ASSESSEE HAS NO OBJECTION TO THE SAME. 2. IN VIEW OF THE ABOVE FACTS AND CONSIDERING THE D ECISION OF THE HONBLE SUPREME COURT IN THE CASE OF ELECTRONICS CO RPORATION OF INDIA LTD. (SUPRA) WHEREBY THERE IS NO NEED TO OBTA IN COD APPROVAL NOW FOR FILING APPEAL, WE RECALL THE ORDER OF THE T RIBUNAL AND RESTORE THE DEPARTMENTAL APPEALS TO THEIR ORIGINAL NUMBERS. OFFICE IS DIRECTED TO FIX BOTH THE DEPARTMENTAL APPEALS FOR FINAL HEAR ING ON 11 TH OCTOBER, 2011. NOTICE BE ISSUED TO BOTH THE PARTIES. 3. IN THE RESULT, THE MISC. APPLICATIONS FILED BY T HE REVENUE ARE ALLOWED. ORDER DICTATED AND PRONOUNCED IN THE OPEN COURT ON 08-07-2011 SD/- SD/- (D. C. AGRAWAL) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER DATE : 08-07-2011 LAKSHMIKANT/- MA NO.98 AND 99/AHD/2011(IN ITA NO.4457/AHD/2007 AN D 2928/AHD/2008) ACIT, ANAND CIRCLE, ANAND VS NATIONAL DAIRY DEVELOP MENT BOARD 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD