M/s State Bank of India, Nuzividu v. The DCIT, Circle-3(1)(TDS), Visakhapatnam

ITA 355/VIZ/2010 | 2008-2009
Pronouncement Date: 07-12-2010 | Result: Dismissed

Appeal Details

RSA Number 35525314 RSA 2010
Assessee PAN AADCS4009H
Bench Visakhapatnam
Appeal Number ITA 355/VIZ/2010
Duration Of Justice 6 month(s) 2 day(s)
Appellant M/s State Bank of India, Nuzividu
Respondent The DCIT, Circle-3(1)(TDS), Visakhapatnam
Appeal Type Income Tax Appeal
Pronouncement Date 07-12-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 07-12-2010
Date Of Final Hearing 07-12-2010
Next Hearing Date 07-12-2010
Assessment Year 2008-2009
Appeal Filed On 04-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NO S . 353 TO 355 /VIZAG/ 20 1 0 ASSESSMENT YEAR S : 2006 - 07 TO 2008 - 09 M/S. STATE BANK OF INDIA NUZIVIDU DCIT CIRCLE - 3(1) (TDS) VIJAYAWADA (APPELLANT) VS. (RESPONDENT) TAN NO.HYDS24880C ITA NOS.35 9 TO 3 61 /VIZAG/2010 ASSESSMENT YEARS : 2006 - 07 TO 2008 - 09 DCIT CIRCLE - 3(1) (TDS) VIJAYAWADA M/S. STATE BANK OF I NDIA NUZIVIDU (APPELLANT) VS. (RESPONDENT) ITA NOS. 370 /VIZAG/2010 ASSESSMENT YEAR : 200 7 - 0 8 M/S. STATE BANK OF INDIA PENUGANCHIPROLU ITO (TDS) WARD - 3(1) VIJAYAWADA (APPELLANT) VS. (RESPONDENT) PAN NO.AAACS8577K ITA NOS.37 1 /VIZAG/2010 ASSESSMENT YEAR : 2007 - 08 M/S. STATE BANK OF HYDERABAD JAGGAIAHPET ITO (TDS) WARD - 3(1) VIJAYAWADA (APPELLANT) VS. (RESPONDENT) PAN NO. AADCS4009H ITA NOS.372/VIZAG/2010 ASSESSMENT YEAR : 2007 - 08 ANDHRA BANK JAGGAIAHPET ITO (TDS) WARD - 3(1) VIJAYAWADA (APPELLANT) VS. (RESPONDENT) PAN NO.AABCA7375C 2 ITA NOS.408 &409 /VIZAG/2010 ASSESSMENT YEARS : 2005 - 06 & 2006 - 07 THE BRANCH MANAGER SBI PENUGANCHIPROLU ITO (TDS) WARD - 3(1) VIJAYAWADA (APPELLANT) VS. (RESPONDENT) PAN NO. AAACS8577K APPELL ANT BY: N O N E RESPONDENT BY: SHRI J. SIRI KUMAR DR ORDER PER BENCH : - THESE APPEALS ARE PREFERRED BY DIFFERENT ASSESSEE S AS WELL AS THE REVENUE AS DETAILED ABOVE AGAINST THE ORDER OF THE CIT(A) VIJAYAWADA . DURING THE COURSE OF HEARING OUR ATTENT ION WAS INVITED THAT THE ASSESSEE S ARE PUBLIC SECTOR S AND NEITHER THE ASSESSEE S NOR THE R EVENUE HA VE OBTAINED THE APPROVAL OF COMMITTEE OF DISPUTES (COD) FOR PROSECUTING THE SE APPEAL S . THE HON'BLE SUPREME COURT IN THE CASE OF OIL AND NATURAL GAS CORPORATI ON VS. COLLECTOR OF CENTRAL EXCISE [SUPPL (4) SCC 541] HAS HELD THAT THE APPROVAL OF COMMITTEE ON DISPUTES IS NECESSARY TO PROSECUTE THE APPEALS BETWEEN A PUBLIC SECTOR UNDERTAKING AND CENTRAL GOVERNMENT. SINCE THE APPEAL S HA VE BEEN FILED IN JUNE & JULY 2010 AND TILL DATE THE ASSESSEES AS WELL AS THE REVENUE COULD NOT OBTAIN THE APPROVAL OF THE CODS WE ARE OF THE VIEW THAT NO PURPOSE WOULD BE SERVED TO KEEP TH ESE APPEAL S PENDING. WE ACCORDINGLY DISMISS THE SAME FOR WANT OF CODS PERMISSION. WE HOWEVE R GRANT THE LIBERTY TO THE ASSESSEES AS WELL AS THE REVENUE TO APPROACH THE TRIBUNAL AS AND WHEN THEY OBTAIN THE PERMISSION FROM THE COD. THEREAFTER THE TRIBUNAL MAY EXAMINE THE REQUEST S OF THE ASSESSEES AND THE REVENUE ON MERIT AND MAY RECALL THIS ORDER OF THE TRIBUNAL. 3. IN THE RESULT ALL THE APPEAL S OF THE ASSESSEES AS WELL AS THE REVENUE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 07.12 .20 10 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAK HAPATNAM DATED 7 TH DECEMBER 2010 3 COPY TO 1 THE BRANCH MANAGER STATE BANK OF INDIA NUZIVID U KRISHNA DISTRICT 2 THE STATE BANK OF INDIA PENUGANCHIPROLU C/O S. PULLA RAO ADVOCATE D.NO.39 - 2 - 24 PITCHAYYA STREET LABBIPET VIJAYAWADA - 520 0 10 KRISHNA DIST. 3 THE STATE BANK OF HYDERABAD JAGGAIAHPET C/O S. PULLA RAO ADVOCATE D.NO.39 - 2 - 24 PITCHAYYA STREET LABBIPET VIJAYAWADA - 520 010 KRISHNA DIST. 4 ANDHRA BANK JAGGAIAHPET C/O S. PULLA RAO ADVOCATE D.NO.39 - 2 - 24 PITCHAYYA STREET LABBIPET VIJAYAWADA - 520 010 KRISHNA DIST. 5 THE DCIT CIRCLE - 3(1) (TDS) VIJAYAWADA 6 THE ITO (TDS) WARD - 3(1) VIJAYAWADA 7 THE CI T VIJAYAWADA 8 THE CIT (A) VIJAYAWADA 9 THE DR ITAT VISAKHAPATNAM. 10 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM