RSA Number | 36721114 RSA 2010 |
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Bench | Bangalore |
Appeal Number | ITA 367/BANG/2010 |
Duration Of Justice | 4 month(s) 8 day(s) |
Appellant | DCIT, Udupi |
Respondent | M/s Syndicate Bank, Manipal |
Appeal Type | Income Tax Appeal |
Pronouncement Date | 20-07-2010 |
Appeal Filed By | Department |
Order Result | Dismissed |
Bench Allotted | B |
Tribunal Order Date | 20-07-2010 |
Date Of Final Hearing | 29-05-2013 |
Next Hearing Date | 29-05-2013 |
Assessment Year | misc |
Appeal Filed On | 12-03-2010 |
Judgment Text |
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K. JUDICIAL MEMBER AND SHRI A. MOHAN ALANKAMONY ACCOUNTANT MEMBER ITA NOS. 366 367 377 & 378/BANG/2010 ASSESSMENT YEARS : 1984-85 1987-88 1990-91 199 9-2000 THE DEPUTY COMMISSIONER OF INCOME-TAX CIRCLE 1 UDUPI. : APPELLANT VS. M/S. SYNDICATE BANK HEAD OFFICE MANIPAL. : RESPONDENT APPELLANT BY : SMT. PREETHI GARG CIT-III(DR) RESPONDENT BY : SHRI T. SURYANARAYANA ADVOCATE. O R D E R PER BENCH THESE APPEALS BY THE REVENUE ARE DIRECTED AGAINS T THE COMMON ORDER OF LEARNED COMMISSIONER OF INCOME TAX (APPEAL S) MANGALURU DATED 8.1.2010 FOR THE A.YS. 1984-85 & 1987-88 AND SEPARA TE ORDERS DATED 15.1.10 FOR THE A.Y. 1990-91 AND 1999-2000. 2. THE ASSESSEE A NATIONALIZED BANK IS A PUBLIC S ECTOR UNDERTAKING. AT THE OUT SET WE NOTICE THAT THE REVENUE HAS FILE D THESE APPEALS BUT HAS NOT PRODUCED THE NECESSARY CLEARANCE FROM THE COMMI TTEE ON DISPUTES ITA NO.366 367 377 & 378 /B/ 10 PAGE 2 OF 2 (COD) WHICH IS MANDATORY FOR PROSECUTING THE APPEA LS IN ACCORDANCE WITH THE JUDGMENT OF THE HONBLE SUPREME COURT IN THE CA SE OF ONGC & ANOTHER VS. COLLECTOR CENTRAL EXCISE (1992) 104 CT R 31. WE DO NOT PROPOSE TO GO INTO THE MERITS AS THERE IS NO CLEARA NCE FROM THE COMMITTEE ON DISPUTES AND THEREFORE THE APPEALS ARE DISMISSED IN LIMINE AS NOT MAINTAINABLE. HOWEVER THE REVENUE IS AT LIBERTY T O APPROACH THIS TRIBUNAL FOR RESTORATION OF THE APPEALS AS AND WHEN THE PER MISSION IS OBTAINED FROM COD TO PROSECUTE THE APPEALS PROVIDED THE SAME IS MADE WITHIN THE TIME PRESCRIBED UNDER LAW. 3. IN THE RESULT THE APPEALS ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON THIS 20 TH DAY OF JULY 2010. SD/- SD/- ( A. MOHAN ALANKAMONY ) ( GEORGE GEORGE K. ) ACCOUNTANT MEMBER JUDICIAL MEMB ER BANGALORE DATED THE 20 TH JULY 2010. DS/- COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. C IT(A) 5. DR ITAT BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR ITAT BANGALORE.
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