M/s Mishra Dhatu Nigam Ltd.,, Hyderabad v. ACIT, Hyderabad

ITA 401/HYD/2008 | 2004-2005
Pronouncement Date: 09-03-2010 | Result: Dismissed

Appeal Details

RSA Number 40122514 RSA 2008
Assessee PAN AABCM6345A
Bench Hyderabad
Appeal Number ITA 401/HYD/2008
Duration Of Justice 1 year(s) 11 month(s) 30 day(s)
Appellant M/s Mishra Dhatu Nigam Ltd.,, Hyderabad
Respondent ACIT, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 09-03-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 09-03-2010
Date Of Final Hearing 09-03-2010
Next Hearing Date 09-03-2010
Assessment Year 2004-2005
Appeal Filed On 10-03-2008
Judgment Text
IN THE INCOME TX APPELLATE TRIBUNAL HYDERABAD BENCH A' HYDERABAD BEFORE SHRI G.C.GUPTA VICE PRESIDENT AND SHRI AKBER BASHA ACCOUNTANT MEMEBR ITA NO.401/HYD/08 : ASSTT . YEAR 2004-05 M/S. MISHRA DHATU NIGAM LTD. HYDERABAD ( PAN AABCM 6345 A ) V/S. ASSTT. COMMISSIONER OF INCOME-TAX CIRCLE 16(2) HYDERABAD. (APPELLANT) (RESPONDENT) ITA NO.381/HYD/08 : ASSTT . YEAR 2004-05 DY. COMMISSIONER OF INCOME- TAX CIRCLE 16(2) HYDERABAD. V/S. M/S. MISHRA DHATU NIGAM LTD. HYDERABAD ( PAN AABCM 6345 A ) (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI KUTUMBA RAO MANAGE R RESPONDENT BY : SHRI T.VENKAT REDDY O R D E R PER BENCH: THESE ARE CROSS APPEALS FOR THE ASSESSMENT YEAR 2004-05 . THEY ARE DIRECTED AGAINST A COMMON ORDER OF THE COMMI SSIONER OF INCOME-TAX(APPEALS). 2. AT THE TIME OF HEARING IT HAS BEEN BROUGHT TO OUR NOTICE AT THE OUTSET THAT APPROVAL OF THE COMMITTEE ON DISPUTE S HAS NOT YET BEEN RECEIVED BY THE PARTIES TO PURSUE THESE APPEALS. ASSESSEE BEING A PUBLIC SECTOR UNDERTAKING APPROVAL OF THE COMMITTEE ON DISPUTES IS ITA NO.401/HYD/08 & ANR. M/S. MISHRA DHATU NIGAM LTD. HYD 2 MANDATORY TO PURSUE THE APPEALS. IN THIS VIEW OF THE MATTER THESE CROSS APPEALS ARE LIABLE TO BE DISMISSED FOR WANT OF APPR OVAL FROM COD. WE HOWEVER HOLD THAT THE PARTIES SHALL BE AT LIBERTY TO REQUEST FOR RECALL OF THIS ORDER AND RESTORATION OF THESE APPEA LS FOR ADJUDICATION THEREOF ON MERITS IN CASE APPROVAL OF THE COD IS RECEIV ED LATER. 4. IN THE RESULT BOTH THE APPEALS OF THE ASSESSEE AS WEL L AS THE REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE CONCLUSION OF HEARING OF THE APPEAL ON 9.3.2010. SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 9TH MARCH 2010 COPY FORWARDED TO: 1. M/S. MISHRA DHATU NIGAM LTD. C/O. VENUGOPAL & CH ENOY CHARTERED ACCOUNTANTS 4-1-889/16/2 TILAK ROAD HYDERA BAD 500 001. 2. DY./ASST. COMMISSIONER OF INCOME-TAX CIRCLE 16(2) HYDERABAD. 3. COMMISSIONER OF INCOME-TAX(APPEALS) V HYDERABAD. 4. COMMISSIONER OF INCOME-TAX IV HYDERABAD. 5. DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD. B.V.S.