M/s Visakhapatnam Dock Labour Board, ., Visakhapatnam v. The ACIT, Circle-1(1),, Visakhapatnam

ITA 474/VIZ/2006 | 2002-2003
Pronouncement Date: 17-08-2010 | Result: Dismissed

Appeal Details

RSA Number 47425314 RSA 2006
Assessee PAN AAAAV1409R
Bench Visakhapatnam
Appeal Number ITA 474/VIZ/2006
Duration Of Justice 3 year(s) 8 month(s) 26 day(s)
Appellant M/s Visakhapatnam Dock Labour Board, ., Visakhapatnam
Respondent The ACIT, Circle-1(1),, Visakhapatnam
Appeal Type Income Tax Appeal
Pronouncement Date 17-08-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 17-08-2010
Date Of Final Hearing 11-05-2010
Next Hearing Date 11-05-2010
Assessment Year 2002-2003
Appeal Filed On 21-11-2006
Judgment Text
ITA NOS 61 OF 07 295 OF 08 AND SP 9 OF 09 OF VISAKHAPATNAM DOCKLABOUR BOARD VISAKHAPATNAM.DOC PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH VISAKHAPATNAM BEFORE: SHRI SUNIL KUMAR YADAV JUDICIAL MEMBER AND SHRI BR BASKARAN ACCOUNTANT MEMBER ITA NO.474/VIZAG/2006 ASSESSMENT YEAR: 2002 - 03 VISAKHAPATNAM DOCK LABOUR BOARD VISAKHAPATNAM VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 VISAKHAPATNAM (APPELLANT) PAN NO: AAAAV 1409R (RESPONDENT) ITA NO.61/VIZAG/2007 ASSESSMENT YEAR: 2004-05 VISAKHAPATNAM DOCK LABOUR BOARD VISAKHAPATNAM VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 VISAKHAPATNAM (APPELLANT) PAN NO: AAAAV 1409R (RESPONDENT) ITA NOS.295/VIZAG/2008 ASSESSMENT YEARS: 2005-06 VISAKHAPATNAM DOCK LABOUR BOARD VISAKHAPATNAM VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 VISAKHAPATNAM (APPELLANT) PAN NO: AAAAV 1409R (RESPONDENT) S.P NOS.9 & 10/VIZAG/2009 (ARISING OUT OF ITA NOS.61/VIZAG/07) ASSESSMENT YEARS: 2004-05 & 2005-06 VISAKHAPATNAM DOCK LABOUR BOARD VISAKHAPATNAM VS. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 VISAKHAPATNAM (APPELLANT) PAN NO:AAAAV 1409R (RESPONDENT) APPELLANT BY: SHRI C.V.S. MURTHY CA RESPONDENT BY: SHRI SUBRATA SARKAR CIT(DR) ORDER PER BENCH: THESE THREE APPEALS FILED BY THE ASSESSEE ARE DIRE CTED AGAINST THE ORDERS PASSED BY LEARNED CIT(A)-I VISAKHAPATNAM AND THEY RELATE TO THE ASSESSMENT YEARS2002-03 2004-05 AND 2005-06. ITA NOS 61 OF 07 295 OF 08 AND SP 9 OF 09 OF VISAKHAPATNAM DOCKLABOUR BOARD VISAKHAPATNAM.DOC PAGE 2 OF 2 2. THE ASSESSEE HEREIN IS A PUBLIC SECTOR UNDERTAKI NG. AS PER THE DECISION OF THE HON'BLE SUPREME COURT IN THE CASE O F ONGC VS. COLLECTOR OF CENTRAL EXCISE (1995) SUPP.(4) SCC 541 THE APPROVA L OF HIGH POWERED COMMITTEE ON DISPUTES IS NECESSARILY TO BE OBTAINED BY THE ASSESSEE HEREIN IN ORDER TO PROSECUTE THESE THREE APPEALS BEFORE US . HOWEVER FROM THE RECORD WE NOTICE THAT THE APPROVAL OF COD IS NOT AV AILABLE ON RECORD. IN THESE CIRCUMSTANCES WE HAVE NO OTHER OPTION BUT T O DISMISS THESE THREE APPEALS FILED BY THE ASSESSEE. WE MAY MENTION HERE THAT THE ASSESSEE MAY MOVE NECESSARY PETITION FOR RECALL OF THE ORDER IF IT IS ABLE TO OBTAIN THE PERMISSION FROM COD TO PROSECUTE THESE APPEALS AND ITS PETITION SHALL BE CONSIDERED ON MERITS. 3. SINCE WE HAVE DISMISSED THE APPEALS THE STAY PE TITIONS FILED BY THE ASSESSEE ARE ALSO DISMISSED. 4. IN THE RESULT ALL THE THREE APPEALS OF THE ASSES SEE ARE DISMISSED. PRONOUNCED IN THE OPEN COURT ON 17/08/2010. SD/- SD/- (SUNIL KUMAR YADAV) (B R BASKARAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER PVV/SPS VISAKHAPATNAM DATE: 17-08- 2010 COPY TO 1 THE VISAKHAPATNAM DOCK LABOUR BOARD VISAKHAPATNA M PORT TRUST VISAKHAPATNAM 530 035 2 THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 (1) VISAKHAPATNAM 3 4. THE CIT 1 VISAKHAPATNAM THE CIT(A) VISAKHAPATNAM 5 THE DR ITAT VISAKHAPATNAM. 6 GUARD FILE. BY ORDER SENIOR PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM