The ACIT, Circle-1(1), Visakhapatnam v. M/s Visakhapatnam Port Trust, Visakhapatnam

IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NOS.357 358 359 & 432/VIZAG/2009 ASSESSMENT YEARS : 2003-04 2004-05 2005-06&2003-04 RESPECTIVELY ACIT CIRCLE-1(1) VISAKHAPATNAM VISAKHAPATNAM PORT TRUST VISAKHAPATNAM (APPELLANT) VS. (RESPONDENT) PAN NO.AAALV0035C APPELLANT BY: SHRI SUBRATA SARKAR DR RESPONDENT BY: SHRI G.V.N. HARI CA ORDER PER SHRI S.K. YADAV JUDICIAL MEMBER:- THESE APPEALS ARE PREFERRED BY THE REVENUE AGAINST THE ORDER OF THE CIT(A) VISAKHAPATNAM. DURING THE COURSE OF HEARI NG OUR ATTENTION WAS INVITED THAT THE ASSESSEE IS A PUBLIC SECTOR AND TH E REVENUE HAS NOT OBTAINED THE APPROVAL OF COMMITTEE OF DISPUTES (COD) FOR PRO SECUTING THESE APPEALS. THE HON'BLE SUPREME COURT IN THE CASE OF OIL AND NA TURAL GAS CORPORATION VS. COLLECTOR OF CENTRAL EXCISE [SUPPL (4) SCC 541] HAS HELD THAT THE APPROVAL OF COMMITTEE ON DISPUTES IS NECESSARY TO PROSECUTE T HE APPEALS BETWEEN A PUBLIC SECTOR UNDERTAKING AND CENTRAL GOVERNMENT. SINCE THE APPEALS HAVE BEEN FILED IN JUNE 2009 AND TILL DATE THE REVENUE COULD NOT OBTAIN THE APPROVAL OF THE CODS WE ARE OF THE VIEW THAT NO PU RPOSE WOULD BE SERVED TO KEEP THESE APPEALS PENDING. WE ACCORDINGLY DISMISS THE SAME FOR WANT OF CODS PERMISSION. WE HOWEVER GRANT THE LIBERTY TO THE REVENUE TO APPROACH THE TRIBUNAL AS AND WHEN THEY OBTAIN THE PERMISSION FROM THE COD. THEREAFTER THE TRIBUNAL MAY EXAMINE THE REQUEST OF THE REVENUE ON MERIT AND MAY RECALL THIS ORDER OF THE TRIBUNAL. 2 3. IN THE RESULT ALL THE APPEALS OF THE REVENUE AR E DISMISSED. PRONOUNCED IN THE OPEN COURT ON 04.02.2010 SD/- SD/- (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUDICIAL MEMBER VG/SPS VISAKHAPATNAM DATED 04 TH FEBRUARY 2010 COPY TO 1 THE ACIT CIRCLE-1(1) VISAKHAPATNAM 2 M/S. VISAKHAPATNAM PORT TRUST PORT AREA VISAKHA PATNAM 3 THE CIT-1 VISAKHAPATNAM 4 THE CIT(A) VISAKHAPATNAM 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM