RSA Number | 134921714 RSA 2010 |
---|---|
Assessee PAN | CMBSO4690A |
Bench | Chennai |
Appeal Number | ITA 1349/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 | 2007-2008 |
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.
|