DCIT, Circle - Murshidabad, Murshidabad v. Murshidabad Gramin Bank, Murshidabad

ITA 1674/KOL/2009 | 2000-2001
Pronouncement Date: 09-04-2010

Appeal Details

RSA Number 167423514 RSA 2009
Assessee PAN AAFHM9582G
Bench Kolkata
Appeal Number ITA 1674/KOL/2009
Duration Of Justice 6 month(s) 15 day(s)
Appellant DCIT, Circle - Murshidabad, Murshidabad
Respondent Murshidabad Gramin Bank, Murshidabad
Appeal Type Income Tax Appeal
Pronouncement Date 09-04-2010
Appeal Filed By Department
Bench Allotted C
Tribunal Order Date 09-04-2010
Assessment Year 2000-2001
Appeal Filed On 24-09-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL : 'C BENCH : KOLKATA (BEFORE HONBLE SHRI D. K. TYAGI J. M. & HONBLE S HRI B. C. MEENA A.M.) I.T.A. NOS. 1674 TO 1676/KOL/2009 ASSESSMENT YEARS: 2000-01 & 2002-03 & I.T.A. NOS. 1677 TO 1678/KOL/2009 ASSESSMENT YEARS: 2004-05 & 2005-06 DEPUTY COMMISSIONER OF INCOME-TAX -VS- MURSHIDAB AD GRAMIN BANK CIRCLE MURSHIDABAD (PA NO.AAFHM 9582 G) (APPELLANT) (RESPONDENT) APPELLANT BY : MRS. JYOTI KUMARI RESPONDENT BY : SRI SOU MITRA CHOWDHURY O R D E R O R D E R O R D E R O R D E R PER BENCH : ALL THESE APPEALS PREFERRED BY THE REVENUE ARE DIR ECTED AGAINST THE ORDER PASSED BY THE LD. CIT(A) DATED 14.01.2009 FOR ASSESSMENT Y EARS 2000-01 TO 2002-03 AND 2004- 05 TO 2005-06. . 2. WE HAVE HEARD MRS. JYOTI KUMARI THE LD. DR AND SRI SOUMITRA CHOWDHURY THE LD. COUNSEL FOR THE ASSESSEE 3. THE ASSESSEE/RESPONDENT IN THIS CASE IS MURSHI DABAD GRAMIN BANK WHICH IS A PUBLIC SECTOR UNDERTAKING. IN TERMS OF HONBLE SUPR EME COURTS DECISION IN THE CASE OF ONGC VS. COLLECTOR OF CENTRAL EXCISE (104 CTR 31) WHENEVER THERE IS A DISPUTE BETWEEN A GOVERNMENT DEPARTMENT AND A PUBLIC SECTOR UNDERTAKING IT IS ESSENTIAL THAT THE REVENUE/APPELLANT AS THE CASE MAY BE TO OBTAI N THE PERMISSION OF THE HIGH POWERED COMMITTEE (HPC). HOWEVER IN THIS PRESENT CASE NO SUCH CLEARANCE FROM THE HIGH POWERED COMMITTEE HAS BEEN OBTAINED BY THE APPELLAN T FOR PURSUING THE APPEALS BEFORE THE TRIBUNAL. 4. THE HONBLE APEX COURT IN MAHANAGAR TELEPHONE NI GAM LTD. V. CHAIRMAN CBDT (2004) 267 ITR 647 AT PAGE 652 HAS AGAIN POINT ED OUT AS UNDER :- UNDOUBTEDLY THE RIGHT TO ENFORCE A RIGHT IN COURT OF LAW CANNOT BE EFFACED. HOWEVER IT MUST BE REMEMBERED THAT COURTS ARE OVER-BURDENED WITH A LARGE NUMBER OF CASES. THE MAJORITY OF SUCH CASES PERTAIN TO GOVERNMENT DEPART MENTS AND/OR PUBLIC SECTOR UNDERTAKINGS. AS IS STATED IN CHIEF CONSERVATOR OF FORESTS CASE (2003) 3 SCC 472 IT WAS NOT CONTEMPLATED BY THE FRAMERS OF THE CONSTITU TION OR THE CIVIL PROCEDURE CODE THAT TWO DEPARTMENTS OF A STATE OR UNION OF INDIA A ND/OR A DEPARTMENT OF THE GOVERNMENT AND A PUBLIC SECTOR UNDERTAKING FIGHT A LITIGATION IN A COURT OF LAW. SUCH A COURSE IS DETRIMENTAL TO PUBLIC INTEREST AS IT ENTA ILS AVOIDABLE WASTAGE OF PUBLIC MONEY 2 AND TIME. THESE ARE ALL LIMBS OF THE GOVERNMENT AND MUST ACT IN CO-ORDINATION AND NOT CONFRONTATION. THE MECHANISM SET UP BY THIS COURT I S NOT AS SUGGESTED BY MR. ANDHYARUJINA ONLY TO CONCILIATE BETWEEN GOVERNMENT DEPARTMENTS. IT IS ALSO SET UP FOR PURPOSES OF ENSURING THAT FRIVOLOUS DISPUTES DO NOT COME BEFORE COURTS WITHOUT CLEARANCE FROM THE HIGH POWERED COMMITTEE. IF IT CA N THE HIGH POWERED COMMITTEE WILL RESOLVE THE DISPUTE. IF THE DISPUTE IS NOT RES OLVED THE COMMITTEE WOULD UNDOUBTEDLY GIVE CLEARANCE. HOWEVER THERE COULD ALSO BE FRIVOL OUS LITIGATION PROPOSED BY A DEPARTMENT OF THE GOVERNMENT OR A PUBLIC SECTOR UND ERTAKING. THIS COULD BE PREVENTED BY THE HIGH POWERED COMMITTEE. IN SUCH CASES THERE IS NO QUESTION OF RESOLVING THE DISPUTE. THE COMMITTEE ONLY HAS TO REFUSE PERMISSIO N TO LITIGATE. NO RIGHT OF THE DEPARTMENT/PUBLIC SECTOR UNDERTAKING IS AFFECTED IN SUCH A CASE. THE LITIGATION BEING A FRIVOLOUS NATURE MUST NOT BE BROUGHT TO COURT. TO B E REMEMBERED THAT IN ALMOST ALL CASES ONE OR THE OTHER PARTY WILL NOT BE HAPPY WITH THE DECISION OF THE HIGH POWERED COMMITTEE. THE DISSATISFIED PARTY WILL ALWAYS CLAIM THAT ITS RIGHTS AFFECTED WHEN IN FACT NO RIGHT IS AFFECTED. THE COMMITTEE IS CONSTITUTED OF HIGHLY PLACED OFFICERS OF THE GOVERNMENT WHO DO NOT HAVE AN INTEREST IN THE DISP UTE IT IS THUS EXPECTED THAT THEIR DECISION WILL BE FAIR AND HONEST. EVEN IF THE DEPAR TMENT/ PUBLIC SECTOR UNDERTAKING FINDS THE DECISION UNPALATABLE DISCIPLINE REQUIRES THAT THEY ABIDE BY IT. OTHERWISE THE WHOLE PURPOSE OF THIS EXERCISE WILL BE LOST AND EVERY PAR TY AGAINST WHOM THE DECISION IS GIVEN WILL CLAIM THAT THEY HAVE BEEN WRONGED AND THAT THE IR RIGHTS ARE AFFECTED. THIS SHOULD NOT BE ALLOWED TO BE DONE. 5. IN THE ABSENCE OF THE CLEARANCE FROM THE HIGH PO WERED COMMITTEE THE APPEALS ARE NOT REQUIRED TO BE ENTERTAINED AT THIS STAGE AN D THEREFORE WE DISMISS THE APPEALS AS NOT MAINTAINABLE IN LAW. HOWEVER IT WILL BE OPEN F OR THE APPELLANT TO FILE AN APPLICATION FOR REVIVAL OF THE APPEALS AFTER CLEARANCE IS OBTAI NED. THE APPEALS ARE DISMISSED ACCORDINGLY. 6. IN THE RESULT THE APPEALS STAND DISMISSED. 7. THE ORDER WAS ANNOUNCED IN THE OPEN COURT. SD/- SD/- ( B. C. MEENA) (D. K. TYAGI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 9 TH APRIL 2010 COPY OF THE ORDER IS FORWARDED TO :- 1) DCIT CIRCLE MURSHIDABAD 2) MURSHIDABAD GRAMIN BANK 48 NAYA SARAK ROAD P. O. BERHAMPORE MURSHIDABAD 3) C.I.T.(APPEALS)- 4) C.I.T. 5) D.R. I.T.A.T. KOLKATA. BY ORDER (JD./ SR.P.S) DEPUTY. REGISTRAR ITAT KOLKATA