DCIT, Circle - Murshidabad, Murshidabad v. The Murshidabad District Central Cooperative Bank Ltd., Murshidabad

ITA 1666/KOL/2009 | 2003-2004
Pronouncement Date: 13-05-2010

Appeal Details

RSA Number 166623514 RSA 2009
Assessee PAN AABAT2105M
Bench Kolkata
Appeal Number ITA 1666/KOL/2009
Duration Of Justice 7 month(s) 20 day(s)
Appellant DCIT, Circle - Murshidabad, Murshidabad
Respondent The Murshidabad District Central Cooperative Bank Ltd., Murshidabad
Appeal Type Income Tax Appeal
Pronouncement Date 13-05-2010
Appeal Filed By Department
Bench Allotted C
Tribunal Order Date 13-05-2010
Assessment Year 2003-2004
Appeal Filed On 23-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH - C KOLKATA ( ) BEFORE . . SHRI D.K.TYAGI JUDICIAL MEMBER. /AND . . SHRI C.D. RAO ACCOUNTANT MEMB ER . / I.T.A S .NO. 1665 AND 1666/KOL/2009 / ASSESSMENT YEAR S 2002 - 03 AND 2003 - 04 DCIT CIRCLE - MURSHIDABAD 39 R.N.TAGORE ROAD P.O.BERHAMPORE DIST. MURSHIDABAD. - - - VERSUS - . THE MURSHIDABAD DISTRICT CENTRAL CO - OPERATIVE BA NK LTD. 48/49 B.B.SEN ROAD P.O.BERHAMPORE MURSHIDABAD. PAN AABAT 2105 M ( / A PPELLANT ) ( / RESPONDENT ) / FOR THE APPELLANT : / S MT. JYOTI KUMARI DR / FOR THE RESPONDENT : / SHRI SAUMITRA CHOWDHURY AR / ORDER / PER BENCH : THE REVENUE HAS FILED THESE TWO APPEALS AGAINST CONSOLIDATED ORDER DT. 27.3.2009 OF THE COMMISSIONER OF INCOME - TAX (APPEALS) XXXVI KOLKATA FOR THE ASSESSMENT YEARS 2002 - 03 AND 2003 - 04. 2. THE ASSESSEE - BA NK IS A PUBLIC SECTOR ENTERPRISES AND AS SUCH THE DEPARTMENT IS REQUIRED TO OBTAIN AN APPROVAL FROM THE HIGH POWER COMMITTEE ON DISPUTE SETTLEMENT TO PROCEED WITH THE APPEALS AS PER OFFICE MEMORANDUM NO.53/3/10/94 - CAB DT.24.1.1994 OF THE GOVERNMENT OF IND IA. THE SAID MEMORANDUM PROVIDES THAT THE LITIGATION BETWEEN ONE GOVERNMENT DEPARTMENT AND A PUBLIC SECTOR ENTERPRISES THEMSELVES COULD BE RESORTED TO ONLY AFTER OBTAINING CLEARANCE FROM THE COMMITTEE AND IN CASE THE APPEALS ARE FILED WITHOUT THE CLEARANCE OF THE HIGH POWER COMMITTEE SO AS TO SAVE LITIGATION THE APPELLANT OR THE PETITIONER AS THE CASE MAY BE SHALL WITHIN ONE MONTH FROM SUCH FILING REFER THE MATTER TO THE HIGH POWER COMMITTEE WITH PRIOR NOTICE TO THE DESIGNATED AUTHORITY IN THE CABINET SECRETARIAT (UNDER SECRETARY & COORDINATOR) OTHERWISE TO RECEIVE NOTICES IN THIS BEHALF. HONBLE APEX COURT IN THE CASE OF OIL & NATURAL GAS COMMISSION & ANR. V. COLLECTOR OF CENTRAL EXCISE (1992) 104 CTR (SC) 31 HAS HELD THAT THE LITIGATION BETWEEN ONE GO VERNMENT DEPARTMENT AND A PUBLIC / I.T.AS.NO.1665 AND 1666/KOL/2009 2 SECTOR ENTERPRISES AND PUBLIC ENTERPRISES THEMSELVES COULD BE RESORTED TO ONLY AFTER OBTAINING CLEARANCE FROM THE COMMITTEE TO BE APPOINTED TO MONITOR THE DISPUTE AND IT SHALL BE THE OBLIGATION OF EVERY COURT AND EVERY TRIB UNAL WHERE SUCH A DISPUTE IS RAISED HEREAFTER TO DEMAND A CLEARANCE FROM THE COMMITTEE IN CASE IT HAS NOT BEEN SO PLEADED AND IN THE ABSENCE OF THE CLEARANCE THE PROCEEDINGS WOULD NOT BE PROCEEDED WITH. 3. ON ENQUIRY FROM THE BENCH THE LEARNED DR APPEA RING FOR THE DEPARTMENT WAS NOT IN A POSITION TO STATE AS TO WHETHER THE DEPARTMENT HAS APPLIED FOR TAKING THE APPROVAL FROM THE AFORESAID COMMITTEE TO PROCEED WITH THE APPEALS OR NOT. 4. IN THE LIGHT OF THE ABOVE WE TREAT THESE TWO APPEALS AS NON - MAINTA INABLE AND THEREFORE THE APPEALS ARE UN - ADMITTED. HOWEVER WE MAY MENTION THAT IN CASE THE DEPARTMENT DESIRES TO PROSECUTE THE APPEALS THE DEPARTMENT WILL BE AT LIBERTY TO OBTAIN THE CLEARANCE OF THE HIGH POWER COMMITTEE ON DISPUTE SETTLEMENT AND THEREAF TER APPROACH THE TRIBUNAL FOR RECALL OF THIS ORDER IF SO ADVISED AND THE TRIBUNAL SHALL TAKE THE DECISION IN ACCORDANCE WITH LAW. 5. IN THE RESULT BOTH THE APPEALS FILED BY THE DEPARTMENT STAND DISMISSED FOR STATISTICAL PURPOSES. THIS ORDER IS PRONOUNCED IN OPEN COURT ON DT. 13.05.2010 SD/ - SD/ - ( . . ) (D.K.TYAGI) JUDICIAL MEMBER. ( . . ) (C.D. RAO) ACCOUNTANT MEMBER. ( ) DATE : 13.05.2 010 ( /) H.K.PADHEE / SNR.PRIVATE SECRETARY. / I.T.AS.NO.1665 AND 1666/KOL/2009 3 - COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT : DCIT CIRCLE - MURSHIDABAD 39 R.N.TAGORE ROAD P.O.BERHA MPORE DIST. MURSHIDABAD. 2 / THE RESPONDENT - THE MURSHIDABAD DISTRICT CENTRAL CO - OPERATIVE BANK LTD. 48/49 B.B.SEN ROAD P.O.BERHAMPORE MURSHIDABAD. 3. / THE CIT 4. ( )/ THE CIT(A) 5. / DR KO LKATA BENCH 6. GUARD FILE . / TRUE COPY / BY ORDER / DEPUTY REGISTRAR .