ACIT, CHENNAI v. Chennai Metropolitan Water Supply and Sewerage Board, CHENNAI

ITA 312/CHNY/2010 | 2006-2007
Pronouncement Date: 27-07-2010 | Result: Dismissed

Appeal Details

RSA Number 31221714 RSA 2010
Assessee PAN AAALM0037B
Bench Chennai
Appeal Number ITA 312/CHNY/2010
Duration Of Justice 4 month(s) 9 day(s)
Appellant ACIT, CHENNAI
Respondent Chennai Metropolitan Water Supply and Sewerage Board, CHENNAI
Appeal Type Income Tax Appeal
Pronouncement Date 27-07-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted C
Tribunal Order Date 27-07-2010
Date Of Final Hearing 27-07-2010
Next Hearing Date 27-07-2010
Assessment Year 2006-2007
Appeal Filed On 18-03-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL BENCH C CHENNAI BEFORE SHRI ABRAHAM P. GEORGE ACCOUNTANT MEMBER AN D SHRI GEORGE MATHAN JUDICIAL MEMBER .. I.T.A. NOS. 312/MDS/20010 ASSESSMENT YEAR : 2006-07 THE ASST. COMMISSIONER OF INCOME-TAX BUSINESS CIRCLE-VI CHENNAI. VS. M/S. CHENNAI METROPOLITAN WATER SUPPLY & SEWERAGE BOARD NO.1 PUMPING STATION ROAD CHINTADRIPET CHENNAI-600 002. PAN : AAALM0037B (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI B. SRINIVAS RESPONDENT BY : SHRI V. SWAMINATHAN O R D E R PER ABRAHAM P. GEORGE ACCOUNTANT MEMBER; THIS APPEAL BY THE REVENUE IS FILED AGAINST THE OR DER OF THE CIT(APPEALS)- IX CHENNAI IN APPEAL NO. ITA NO. 228/08-09 DATED 2 -12-2009 FOR THE ASSESSMENT YEAR 2006-07. 2. AFTER HEARING BOTH THE PARTIES WE FIND THAT THE ASSESSEE IN THIS CASE IS A STATE GOVERNMENT UNDERTAKING. HONBLE JURISDICTION AL HIGH COURT IN THE CASE OF I.T.A. NO.312/MDS/2010 2 CIT V. POOMPUHAR SHIPPING CORPORATION (2008) 12 DTR 103 (MAD) HAD HELD THAT COD APPROVAL IS REQUIRED IN CASES INVOLVING STATE G OVERNMENT AND REVENUE. IN THE PRESENT CASE WE FIND THAT NO COD APPROVAL IS T HERE. RESPECTFULLY FOLLOWING THE PRECEDENT FROM THE JURISDICTIONAL HIGH COURT DE CISION REFERRED TO SUPRA THE APPEAL FILED BY THE REVENUE IS DISMISSED FOR LACK O F COD APPROVAL. HOWEVER THE REVENUE SHALL BE AT LIBERTY TO ASK FOR A RECALL OF THIS ORDER AS AND WHEN THE COD APPROVAL IS OBTAINED. THE SAME SHALL BE DEALT WITH IN ACCORDANCE WITH LAW. 3. IN THE RESULT APPEAL FILED BY THE REVENUE IS DI SMISSED. 4. THE ORDER WAS PRONOUNCED IN THE COURT ON 27 TH JULY 2010. SD/- SD/- (GEORGE MATHAN) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI DATED THE 27 TH JULY 2010. H. COPY TO: ASSESSEE/AO/CIT (A)/CIT/D.R./GUARD FILE