Appeal Details
| RSA Number | 195319914 RSA 2009 |
|---|---|
| Assessee PAN | AAACB1534F |
| Bench | Mumbai |
| Appeal Number | ITA 1953/MUM/2009 |
| Duration Of Justice | 1 year(s) 10 month(s) 3 day(s) |
| Appellant | ACIT 2(1), MUMBAI |
| Respondent | BANK OF BARODA, MUMBAI |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 02-02-2011 |
| Appeal Filed By | Department |
| Order Result | Dismissed |
| Bench Allotted | B |
| Date Of Final Hearing | 25-11-2010 |
| Next Hearing Date | 25-11-2010 |
| Assessment Year | 2001-2002 |
| Appeal Filed On | 30-03-2009 |
| Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES B : MUMBAI BEFORE SHRI D. MANMOHAN VICE PRESIDENT AND SHRI PRAMOD KUMAR ACCOUNTANT MEMBER ITA. NO. 1953/MUM/2009 ASSESSMENT YEAR 2001-2002 ACIT 2 (1) MUMBAI 400 020 VS. M/S. BANK OF BARODA MUMBAI 400 051 PAN AAACB1534F (APPELLANT) (RESPONDENT) FOR APPELLANT : SHRI HARI GOVIND SINGH (DR) FOR RESPONDENT : SHRI C.C. DALAL ORDER PER D. MANMOHAN V.P. 1. THIS APPEAL ARISES OUT OF THE ORDER PASSED BY T HE CIT(A)- II MUMBAI AND IT PERTAINS TO THE ASSESSMENT YEAR 2 001-2002. 2. AT THE TIME OF HEARING LEARNED DR SUBMITTED THA T ASSESSEE-COMPANY IS A GOVERNMENT OF INDIA UNDERTAKI NG. IN THE LIGHT OF DECISION OF THE APEX COURT IN THE CASE OF ONGC V S. COLLECTOR OF CENTRAL EXCISE 104 CTR 31 (S.C) CLEARANCE HAS TO BE OBTAINED FROM COMMITTEE ON DISPUTES TO ENABLE THE PARTY TO PREFER AN APPEAL BEFORE THE APPELLATE TRIBUNAL. THOUGH THE APPEAL WAS FILED ON 30-3-2009 AND ADJOURNED FROM TIME TO TIME TILL DATE THE LEARNED DR WAS UNABLE TO FURNISH ANY INFORMATION AS TO WHETHER CLEARANCE WAS OBTAINED FROM THE COMMITTEE ON DISPUTES. THERE IS NOTHING ON REC ORD TO SUGGEST THAT REVENUE HAS MADE ANY APPLICATION IN THIS REGAR D. UNDER THESE CIRCUMSTANCES WE DISMISS THE APPEAL FILED BY THE R EVENUE FOR WANT OF CLEARANCE FROM THE COD IN THE LIGHT OF THE DECISIO N OF THE APEX COURT (SUPRA). HOWEVER THE REVENUE IS AT LIBERTY TO MOVE AN APPLICATION FOR RECALL OF THIS ORDER IN THE EVENT OF OBTAINING CLEA RANCE FROM THE COMMITTEE AT A LATER POINT OF TIME. WITH THESE OBSE RVATIONS AS 2 PRONOUNCED IN THE OPEN COURT THE APPEAL FILED BY T HE REVENUE IS DISMISSED. PRONOUNCED ACCORDINGLY IN THE OPEN COURT ON THIS THE 02 ND DAY OF FEBRUARY 2011. SD/- SD/- (PRAMOD KUMAR) (D.MANMOHAN) ACCOUNTANT MEMBER VICE PRESIDENT MUMBAI DATE 02 ND FEBRUARY 2011. VBP/- COPY TO 1. ACIT 2 (1) AAYAKAR BHAVAN R.NO. 561 5 TH FLOOR M.K. ROAD MUMBAI 400 020 2. M/S. BANK OF BARODA BARODA CORPORATION CENTRE C-26 G-BLOCK BANDRA-KURLA COMPLEX BANDRA MUMBAI 400 051PAN A AACB1534F 3. CIT(A)-II MUMBAI. 4. CIT CITY-II MUMBAI 5. DR B BENCH 6. GUARD FILE (TRUE COPY) BY ORDER ASST. REGISTRAR ITAT MUMBAI BENCHES
|