DCIT, New Delhi v. M/s. Telecommunications Consultants India Ltd, New Delhi

ITA 4820/DEL/2009 | 2006-2007
Pronouncement Date: 22-02-2010 | Result: Dismissed

Appeal Details

RSA Number 482020114 RSA 2009
Assessee PAN NDFEB2010I
Bench Delhi
Appeal Number ITA 4820/DEL/2009
Duration Of Justice 2 month(s)
Appellant DCIT, New Delhi
Respondent M/s. Telecommunications Consultants India Ltd, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 22-02-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted H
Tribunal Order Date 22-02-2010
Date Of Final Hearing 22-02-2010
Next Hearing Date 22-02-2010
Assessment Year 2006-2007
Appeal Filed On 22-12-2009
Judgment Text
I.T.A. NO. 4820/DEL/2009 1/3 IN THE INCOME TAX APPELLATE TRIBUNAL NEW DELHI BENCH H BEFORE SHRI K. G. BANSAL ACCOUTANT MEMBER AND SHRI GEORGE MATHAN JUDICIAL MEMBER ITA NO.4820 /DEL/2009 (ASSESSMENT YEAR 2006-07) DCIT CIRCLE 16(1) VS. M/S. TELECOMMUNICATIONS NEW DELHI. CONSULTANTS INDIA LTD. TCIL BHAWAN GK-I NEW DELHI 110 048 (APPELLANTS) (RESPONDENTS) PAN / GIR NO. AAACTO061H APPELLANT BY: SHRI N K CHAND SR. DR RESPONDENT BY: SHRI H C BADRA ASSESSEE ORDER PER GEORGE MATHAN JM: 1. THIS APPEAL BY THE REVENUE HAS BEEN PREFERRED AG AINST THE ORDER OF LD. CIT(A) XIX NEW DELHI DATED 26.10.2009 IN APPEAL NO.222/2008-09 FOR THE ASSESSMENT YEAR 2006- 07. SHRI N K CHAND SR. DR REPRESENTED FOR THE REVENUE AND SH RI H C BATRA ASSESSEE SUBMITTED WRITTEN SUBMISSION DATED 19.02.2010. 2. NOTICE OF HEARING WAS ISSUED TO BOTH THE PARTIE S FOR APPEARING BEFORE THE TRIBUNAL ON 22.02.2010. AT TH E TIME OF HEARING THE ASSESSEE HAS SUBMITTED THAT THE DEPARTM ENT HAS NOT I.T.A. NO. 4820/DEL/2009 2/3 YET OBTAINED THE APPROVAL OF COMMITTEE ON DISPUTES (COD) FOR PURSUING THE CASE BEFORE THE TRIBUNAL AS THE ASSESS EE IS A GOVERNMENT OF INDIA ENTERPRISE. 3. ON THE DATE OF HEARING ON 22.02.2010 I.E. TODAY THE LD. AR FOR THE APPELLANT SUBMITTED THAT THE ASSESSEE CO RPORATION IS A GOVERNMENT UNDERTAKING AND BEING A PUBLIC SECTOR UN DERTAKING IT IS OBLIGATORY ON THE DEPARTMENT TO OBTAIN A CLEA RANCE FROM THE COMMITTEE ON DISPUTES (COD) FOR PURSUING THE MATTER /APPEAL BEFORE THE TRIBUNAL AND SINCE THIS APPEAL FILED BY THE REVENUE IS NOT ACCOMPANIED BY SUCH CLEARANCE FROM THE COD SO A S PER THE DECISION OF HON'BLE SUPREME COURT IN THE CASE OF ON GC & ANR. V/S. CCE 104 CTR SC (31) THE APPEAL FILED BY THE DEPARTMENT BEFORE THE TRIBUNAL IS LIABLE TO BE DISMISSED FOR W ANT OF COD APPROVAL. 4. ON CONSIDERING THE SUBMISSIONS OF ASSESSEE WE FI ND THAT THEIR LORDSHIPS IN THE CASE OF ONGC (SUPRA) HAS CLE ARLY LAID DOWN THAT IN THE CASE OF A PUBLIC SECTOR UNDERTAKI NG IT SHALL BE THE OBLIGATION OF EVERY COURT AND EVERY TRIBUNAL WH ERE SUCH A DISPUTE IS RAISED HEREAFTER TO DEMAND A CLEARANCE FROM THE COD IN CASE IT IS NOT SO PLACED AND IN THE ABSENCE OF THE CLEARANCE THE PROCEEDINGS WOULD NOT BE PROCEEDED WITH. I.T.A. NO. 4820/DEL/2009 3/3 5. RESPECTFULLY FOLLOWING THIS DECISION OF HON'BLE SUPREME COURT IN CASE OF ONGC (SUPRA) IT IS HELD THAT SINC E THE ASSESSEE IS A PUBLIC SECTOR UNDERTAKING OF THE GOVERNMENT OF INDIA AND AS THE APPEAL IS NOT ACCOMPANIED BY COD APPROVAL FOR P URSUING THE APPEAL BEFORE THE TRIBUNAL THE APPEAL FILED BY THE REVENUE IS LIABLE TO BE DISMISSED WITH THE LIBERTY TO APPROACH THE TRIBUNAL AGAIN FOR REVIVAL OF THE APPEAL AS AND WHEN THE COD APPROVAL IS ACCORDED. ACCORDINGLY THE APPEAL FILED BY THE REV ENUE IS DISMISSED AS OBSERVED ABOVE. 6. IN THE RESULT THE APPEAL FILED BY THE REVE NUE IS DISMISSED. 7. ORDER PRONOUNCED IN THE OPEN COURT ON 22 ND FEB 2010 IMMEDIATELY AFTER THE CONCLUSION OF HEARING. SD./- SD./- (K. G. BANSAL) (GEORGE MATHAN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:22 ND FEB. 2010 SP. COPY FORWARDED TO 1. APPELLANT 2. RESPONDENT 3. CIT TRUE COPY: BY ORDER 4. CIT(A) 5. DR DY. REGISTRAR ITAT NEW DELHI