Appeal Details
| RSA Number | 62519914 RSA 2009 |
|---|---|
| Bench | Mumbai |
| Appeal Number | ITA 625/MUM/2009 |
| Duration Of Justice | 2 year(s) 8 day(s) |
| Appellant | DCIT 3(2), MUMBAI |
| Respondent | NUCLEAR POWER CORPORATION OF INDIA LTD, MUMBAI |
| Appeal Type | Income Tax Appeal |
| Pronouncement Date | 08-02-2011 |
| Appeal Filed By | Department |
| Order Result | Dismissed |
| Bench Allotted | A |
| Tribunal Order Date | 08-02-2011 |
| Date Of Final Hearing | 17-02-2016 |
| Next Hearing Date | 17-02-2016 |
| Assessment Year | 2005-2006 |
| Appeal Filed On | 30-01-2009 |
| Judgment Text |
I.T.A NO.625/ MUM/2009 NUCLEAR POWER CORPORATION OF INDIA LTD. 1 IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH MUMBAI. [ CORAM: D.MANMOHAN V.P. AND PRAMOD KUMAR AM ] I.T.A NO.625/ MUM/2009 ASSESSMENT YEAR: 2005-06 DY.COMMISSIONER OF INCOME TAX 3(2) .. APPELLANT AAYAKAR BHAVAN M.K. ROAD MUMBAI. VS NUCLEAR POWER CORPORATION OF INDIA LTD. . RESP ONDEN T CENTRE-1 WORLD TRADE CENTRE 16 TH FLOOR CUFFE PARADE MUMBAI-05. PA NO.AAACN 3154 F APPEARANCES: NARESH KUMAR BALODIA FOR THE REVENUE RAKHI AGRAWAL FOR THE ASSESSEE O R D E R PER PRAMOD KUMAR: 1. THIS APPEAL IS DIRECTED AGAINST THE ORDER DATED 18 TH NOVEMBER 2008 OF THE CIT(A) III MUMBAI IN THE MATTER OF ASSESSMENT UNDER SECTION 143(3) OF THE INCOME TAX ACT 1961 FOR THE ASSESSMENT YEAR 2005-06. 2. THE ASSESSEE BEING A GOVERNMENT OF INDIA UNDERTAKIN G THE APPROVAL OF COD IS NECESSARY TO FILE AND PROSECUTE THE APPEALS BEFORE THE TRIBUNAL IN TERMS OF THE DIRECTIONS ISSUED BY THE APEX COURT IN THE CASE OF OIL & NATUR AL GAS COMMISSION & ANOTHER VS. COLLECTOR OF CENTRAL EXCISE (1992) 104 CTR (SC) 31 AS WELL AS IN VIEW OF THE OFFICE MEMORANDUM ISSUED BY THE CENTRAL GOVERNMENT CABINET SECRETARIAT VIDE NO.53/3/10/1994-CAB DATED 24 TH JANUARY 1994 BY THE REVENUE. HOWEVER NO SUCH I.T.A NO.625/ MUM/2009 NUCLEAR POWER CORPORATION OF INDIA LTD. 2 APPROVAL IS SHOWN TO HAVE BEEN OBTAINED BY THE REVE NUE. IN VIEW OF THIS THE APPEAL IS NOT MAINTAINABLE WHICH WE DISMISS IN LIMINE . 3. HOWEVER THE DEPARTMENT IS AT LIBERTY TO MOVE TH IS TRIBUNAL WITHIN THE PRESCRIBED TIME BY WAY OF FRESH APPLICATION FOR REVIVING THE A PPEAL AS AND WHEN IT OBTAINS THE APPROVAL OF THE COD FOR PROSECUTING THE APPEAL. 4. IN THE RESULT THE APPEALS FILED BY THE DEPARTME NT IS DISMISSED. PRONOUNCED IN THE OPEN COURT AT THE TIME OF HEARI NG ON 8 TH FEBRUARY 2011. SD/- (D.MANMOHAN ) (VICE PRESIDENT) SD/- (PRAMOD KUMAR) (ACCOUNTANT MEMBER) MUMBAI DATED 8 TH FEBRUARY 2011 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS) III MUMBAI 4. COMMISSIONER OF INCOME TAX -3 MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH B MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI I.T.A NO.625/ MUM/2009 NUCLEAR POWER CORPORATION OF INDIA LTD. 3 I.T.A NO.625/ MUM/2009 NUCLEAR POWER CORPORATION OF INDIA LTD. 4
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