DCIT, New Delhi v. M/s Steel Authority of India Ltd., New Delhi

ITA 4851/DEL/2010 | 2007-2008
Pronouncement Date: 06-01-2011 | Result: Dismissed

Appeal Details

RSA Number 485120114 RSA 2010
Bench Delhi
Appeal Number ITA 4851/DEL/2010
Duration Of Justice 2 month(s) 1 day(s)
Appellant DCIT, New Delhi
Respondent M/s Steel Authority of India Ltd., New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 06-01-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 06-01-2011
Date Of Final Hearing 11-04-2017
Next Hearing Date 11-04-2017
Assessment Year 2007-2008
Appeal Filed On 04-11-2010
Judgment Text
I.T.A. NO.4851 /DEL/10 1/2 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH G NEW DELHI) BEFORE SHRI A.D. JAIN JUDICIAL MEMBER AND SHRI A.K. GARODIA ACCOUNTANT MEMBER I.T.A. NO.4851 /DEL/2010 ASSESSMENT YEAR : 2007-08 DCIT STEEL AUTHORITY OF INDIA CIRCLE-9 (1) LTD. ISPAT BHAWAN NEW DELHI. V. LODHI ROAD NEW DELHI. (APPELLANT) (RESPONDENT) PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO. PAN /GIR/NO.AAACS AAACS AAACS AAACS- -- -7062 7062 7062 7062- -- -F FF F APPELLANT BY : SHRI RK GUPTA CIT-DR. RESPONDENT BY : SHRI MP RASTOGI ADVOCATE & SHRI PN SHASTRY AR. ORDER PER A.K. GARODIA AM: THIS IS REVENUE'S APPEAL FILED AGAINST THE ORDER OF LD CIT(A)-XIII NEW DELHI DATED 18.8.2010 FOR ASSESSMENT YEAR 2007-08. 2. NO COD APPROVAL HAS BEEN OBTAINED BY THE REVENUE FOR FILING THIS APPEAL AND HENCE FOR WANT OF COD APPROVAL THIS APP EAL OF THE REVENUE IS NOT MAINTAINABLE AND THE SAME IS DISMISSED ACCORDINGL Y FOR WANT OF COD APPROVAL. HOWEVER REVENUE WILL BE AT LIBERTY T O SEEK REVIVAL OF THIS APPEAL IF THEY ARE ABLE TO OBTAIN COD APPROVAL WITHIN A REASONABLE TIME. HON'BLE SUPREME COURT IN THE CASE OF OIL & NATURAL GAS COMMISSION V. COLLECTOR OF CENTRAL EXCISE (1992) 104 CTR 31 (SC) HAS HELD THAT NO LITIGATION BETWEEN THE GOVERNMENT AND GOVERNMENT UNDERTAKINGS CAN PROCEED BEFORE ANY . I.T.A. NO.4851/DEL/10 2/2 COURT OR TRIBUNAL WITHOUT THE APPROVAL OF HIGH POWE R COMMITTEE KNOWN AS COMMITTEE ON DISPUTES. IN THAT CASE IN RESPECT OF APPEALS IN INTEREST TAX APPEAL NOS.76 & 77/MADS/2000 FOR ASSESSMENT YEAR 19 94-95 AND 1996-97 RESPECTIVELY THE REVENUE HAD NOT RECEIVED APPROVAL OF COD FOR PROSECUTING THE APPEAL. RESPECTFULLY FOLLOWING THIS DECISION OF THE HON'BLE APEX COURT (SUPRA) APPEAL FILED BY REVENUE FOR THE YEAR UNDER CONSIDER ATION IS DISMISSED IN LIMINE. IN CASE REVENUE DESIRES TO PROSECUTE THE APPEAL ON RECEIPT OF PERMISSION OF C.O.D. IT MAY FILED MISC. PETITION BEFORE THE TRIB UNAL FOR RECALLING OF THIS ORDER BY ADDUCING REASONS FOR DELAYED RECEIPT OF PERMISSION OF C.O.D. 3. IN THE RESULT THE APPEAL FILED BY REVENUE IS DI SMISSED. 4. PRONOUNCED IN THE OPEN COURT ON THE DATE OF HEAR ING I.E. 6 TH JANUARY 2011. AD/- AD/- (A.D. JAIN) (A.K. GARODIA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DT. 6.1.2011. HMS COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT (A)- NEW DELHI. 5. THE DR ITAT LOKNAYAK BHAWAN KHAN MARKET NEW DEL HI. TRUE COPY. BY ORDER (ITAT NEW DELHI).