Appeal Details
| RSA Number | 41025314 RSA 2009 |
|---|---|
| Assessee PAN | AAALV0035C |
| Bench | Visakhapatnam |
| Appeal Number | ITA 410/VIZ/2009 |
| Duration Of Justice | 1 year(s) 5 month(s) 20 day(s) |
| Appellant | M/s Visakhapatnam Port Trust, Visakhapatnam |
| Respondent | The ACIT, Circle-1(1), Visakhapatnam |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 02-02-2011 |
| Appeal Filed By | Assessee |
| Order Result | Dismissed |
| Bench Allotted | DB |
| Tribunal Order Date | 02-02-2011 |
| Date Of Final Hearing | 02-02-2011 |
| Next Hearing Date | 02-02-2011 |
| Assessment Year | 2003-2004 |
| Appeal Filed On | 12-08-2009 |
| Judgment Text |
ITA 285 286 & 410 OF 09 VISAKHAPATNAM PORT TRUST VSKP 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 . 285 286&410 /VIZAG/ 20 0 9 ASSESSMENT YEAR S : 2004 - 05 2005 - 06 & 2003 - 04 RESPECTIVELY VISAKHAPATNAM PORT TRUST VISAKHAPATNAM CIT - 1 VISAKHAPATNAM (APPELLANT) VS. (RESPONDENT) PAN NO. AAALV 0035C APPELLANT BY: SHRI G.V.N. HARI CA RESPONDENT BY: SHRI TH.L. PETER CIT(DR) ORDER PER SHRI S.K. YADAV JUDICIAL M EMBER : - THESE APPEALS ARE PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT - 1 VISAKHAPATNAM. DURING THE COURSE OF HEARING OUR ATTENTION WAS INVITED THAT THE ASSESSEE IS A PUBLIC SECTOR AND THE ASSESSEE HAS NOT OBTAINED THE APPROVAL OF COMMITTEE O F DISPUTES (COD) FOR PROSECUTING THE SE APPEAL S . THE HON'BLE SUPREME COURT IN THE CASE OF OIL AND NATURAL GAS CORPORATION VS. COLLECTOR OF CENTRAL EXCISE [SUPPL (4) SCC 541] HAS HELD THAT THE APPROVAL OF COMMITTEE ON DISPUTES IS NECESSARY TO PROSECUTE TH E APPEALS BETWEEN A PUBLIC SECTOR UNDERTAKING AND CENTRAL GOVERNMENT. SINCE THE APPEAL S HA VE BEEN FILED IN MAY 2009 AND TILL DATE THE ASSESSEE COULD NOT OBTAIN THE APPROVAL OF THE CODS WE ARE OF THE VIEW THAT NO PURPOSE WOULD BE SERVED TO KEEP TH ESE APP EAL S PENDING. WE ACCORDINGLY DISMISS THE SAME FOR WANT OF CODS PERMISSION. WE HOWEVER GRANT THE LIBERTY TO THE ASSESSEE TO APPROACH THE TRIBUNAL AS AND WHEN THEY OBTAIN THE PERMISSION FROM THE COD. THEREAFTER THE TRIBUNAL MAY EXAMINE THE REQUEST OF TH E ASSESSEE ON MERIT AND MAY RECALL THIS ORDER OF THE TRIBUNAL. ITA 285 286 & 410 OF 09 VISAKHAPATNAM PORT TRUST VSKP 2 3. IN THE RESULT ALL THE APPEAL S OF THE ASSESSEE ARE DISMISSED . PRONOUNCED IN THE OPEN COURT ON 2.2 .20 1 1 SD/ - SD/ - (BR BASKARAN) (SUNIL KUMAR YADAV) ACCOUNTANT MEMBER JUD ICIAL MEMBER VG/SPS VISAKHAPATNAM DATED 2 ND FEBRUARY 20 1 1 COPY TO 1 VISAKHAPATNAM PORT TRUST PORT AREA VISAKHAPATNAM 2 CIT - 1 VISAKHAPATNAM 3 THE CI T VISAKHAPATNAM 4 THE CIT (A) - I VISAKHAPATNAM 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM
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