The Superintending Engineer, Cbe Electricity Distribution Circle (Metro), Coimbatore v. ITO, Coimbatore

ITA 1347/CHNY/2010 | 2006-2007
Pronouncement Date: 05-01-2011 | Result: Dismissed

Appeal Details

RSA Number 134721714 RSA 2010
Assessee PAN CMBSO4690A
Bench Chennai
Appeal Number ITA 1347/CHNY/2010
Duration Of Justice 4 month(s) 20 day(s)
Appellant The Superintending Engineer, Cbe Electricity Distribution Circle (Metro), Coimbatore
Respondent ITO, Coimbatore
Appeal Type Income Tax Appeal
Pronouncement Date 05-01-2011
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 05-01-2011
Date Of Final Hearing 05-01-2011
Next Hearing Date 05-01-2011
Assessment Year 2006-2007
Appeal Filed On 16-08-2010
Judgment Text
IN THE INCOMETAX APPELLATE TRIBUNAL: A- BENCH:CHENN AI (BEFORE SHRI U.B.S.BEDI JUDICIAL MEMBER & SHRI ABRAHAM P. GEORGE. ACCOUNTANT MEMBER) ITA NOS.1344 1345 1346 1347 1348 AND 13 49 / MDS/10 ASST. YEARS 2004-05 2005-06 2006-07 2006-07 2007 -08 & 2007-08 THE SUPERINTENDING ENGINEER COIMBATORE ELECTRICITY DISTRIBUTION CIRCLE (METRO) TATABAD COIMBATORE-641012 PAN CMBSO4690A VS. THE ITO TDS WARD I(3) COIMBATORE (APPELLANT) (RESPONDENT) APPELLANT BY: RESPONDENT BY: SHRI ANAND SHRI B.SRINIVAS ORDER PER BENCH : THESE ARE APPEALS FILED BY THE ASSESSEE AGAINST THE ORDERS OF THE CIT(A) FOR RESPECTIVE ASSESSMENT YEARS. 2. THE ASSESSEE IS A STATE GOVERNMENT DEPARTMENT. THE MANDATORY APPROVAL FROM COMMITTEE ON DISPUTES FOR PURSUING TH ESE APPEALS BEFORE THIS TRIBUNAL; HAS NOT BEEN PLACED ON RECORD. REPRESENTA TIVE OF THE ASSESSEE APPEARING BEFORE US WAS UNABLE TO PLACE ANY DETAILS IN THIS REGARD. SINCE AS ITA NOS 1344-9/MDS /10 2 ON DATE THE COD APPROVAL IS NOT ON RECORD IN VIEW OF THE DECISIONS OF THE HONBLE JURISDICTIONAL HIGH COURT IN THE CASE OF CI T VS. POOMPUHAR SHIPPING CORPN. (2008) (12 DTR (MAD) (103) AND TAMILNADU WAR EHOUSING CORPORATION V. DCIT (15 DTR (MAD.)67) WE ARE OF TH E OPINION THAT THE APPEALS CANNOT BE ENTERTAINED AT THIS STAGE. LIBERT Y IS GIVEN TO THE ASSESSEE TO MAKE APPROPRIATE PETITION BEFORE THIS TRIBUNAL F OR RESTORATION OF THE APPEALS IF IT CAN OBTAIN COD APPROVAL IN ACCORDANC E WITH LAW. 3. WITH THE ABOVE OBSERVATION APPEALS OF THE ASSES SEE FOR ALL THE ASSESSMENT YEARS ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON 05-01-2011. SD/- SD/- ( U.B.S.BEDI) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI: 5TH JANUARY 2011. NBR CC: ASSESSEE/ ASSESSING OFFICER/ CIT(A)/ CIT/ D .R/ GUARD FILE.