NTPC Ltd.,(formerly National Thermal Power Corporation Ltd.,, Hyderabad v. ITO, Hyderabad

ITA 623/HYD/2008 | 2004-2005
Pronouncement Date: 08-02-2010 | Result: Dismissed

Appeal Details

RSA Number 62322514 RSA 2008
Assessee PAN AAACN0255D
Bench Hyderabad
Appeal Number ITA 623/HYD/2008
Duration Of Justice 1 year(s) 10 month(s) 3 day(s)
Appellant NTPC Ltd.,(formerly National Thermal Power Corporation Ltd.,, Hyderabad
Respondent ITO, Hyderabad
Appeal Type Income Tax Appeal
Pronouncement Date 08-02-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted B
Tribunal Order Date 08-02-2010
Date Of Final Hearing 08-02-2010
Next Hearing Date 08-02-2010
Assessment Year 2004-2005
Appeal Filed On 04-04-2008
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH B' HYDERABAD BEFORE SHRI G.C.GUPTA VICE PRESIDENT AND SHRI AKBER BASHA ACCOUNTANT MEMEBR ITA NO.622/HYD/08 : ASSTT . YEAR 2003-04 ITA NO.623/HYD/08 : ASSTT . YEAR 2004-05 ITA NO.624/HYD/08 : ASSTT . YEAR 2005-06 NTPC LTD. (FORMERLY NATIONAL THERMAL POWER CORPORATION LTD.) HYDERABAD ( PAN AAACN 0255 D ) V/S. INCOME-TAX OFFICER WARD-15(1) HYDERABAD . (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI CHAITANYA KUMAR FOR SHRI S.RAMA RAO RESPONDENT BY : SMT. NIVEDITA BISWAS O R D E R PER G.C.GUPTA VICE PRESIDENT: THESE THREE APPEALS OF THE ASSESSEE FOR THE ASSESSMENT YEARS 2003-04 TO 2005-06 ARE DIRECTED AGAINST A COMMON ORDER OF THE COMMISSIONER OF INCOME-TAX(APPEALS). 2. AT THE TIME OF HEARING IT HAS BEEN BROUGHT T O OUR NOTICE AT THE OUTSET THAT APPROVAL OF THE COMMITTEE ON DISP UTES HAS NOT BEEN RECEIVED BY THE ASSESSEE TO PURSUE THESE APPEALS. ASSE SSEE BEING A PUBLIC SECTOR UNDERTAKING APPROVAL OF THE CO MMITTEE ON DISPUTES IS MANDATORY TO PURSUE THESE APPEALS. IN THIS VIEW OF THE MATTER THESE APPEALS OF THE ASSESSEE IS LIABLE TO BE DISMI SSED FOR ITA NO.622-624/HYD/08 NTPC LTD. (FORMERLY NATIONAL THERMAL POWER CORPORATION LTD.) HYDERAB AD 2 WANT OF APPROVAL FROM COD. WE HOWEVER HOLD THAT THE APPELLANT SHALL BE AT LIBERTY TO REQUEST FOR RECALL OF THIS ORDER AND RESTORATION OF THESE APPEALS FOR ADJUDICATION THEREOF ON MERITS IN CASE APPROVAL OF THE COD IS RECEIVED LATER. 3. IN THE RESULT ALL THE THREE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT AT THE CONCLUSION OF HEARING OF THE APPEAL ON 8.2.2010 SD/- SD/- (AKBER BASHA) (G.C.GUPTA) ACCOUNTANT MEMBER VICE PRESIDENT DT/- 08 FEBRUARY 2010 COPY FORWARDED TO: 1. NTPC LTD. (FORMERLY NATIONAL THERMAL POWER COR PORATION LTD.) C/O. SHRI S.RAMA RAO ADVOCATE FLAT NO.103 INDIRA DEVI NILAYAM STREET NO.7 HIMAYAT NAGAR HYD ERABAD 2. INCOME TAX OFFICER WARD 15(1) HYDERABAD. 3. COMMISSIONER OF INCOME-TAX(APPEALS) II HYDERABAD. 4. COMMISSIONER OF INCOME-TAX (TDS)HYDERABAD 5. DEPARTMENTAL REPRESENTATIVE ITAT HYDERABAD. B.V.S.