ITO TDS, THANE v. LIFE INSURANCE CORPORATION O FIANIDA, THANE

ITA 6642/MUM/2009 | 2008-2009
Pronouncement Date: 20-10-2010 | Result: Dismissed

Appeal Details

RSA Number 664219914 RSA 2009
Assessee PAN AAACL0592H
Bench Mumbai
Appeal Number ITA 6642/MUM/2009
Duration Of Justice 9 month(s) 19 day(s)
Appellant ITO TDS, THANE
Respondent LIFE INSURANCE CORPORATION O FIANIDA, THANE
Appeal Type Income Tax Appeal
Pronouncement Date 20-10-2010
Appeal Filed By Department
Order Result Dismissed
Bench Allotted A
Tribunal Order Date 20-10-2010
Assessment Year 2008-2009
Appeal Filed On 31-12-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A MUMBAI BEFORE SHRI. J. SUDHAKAR REDDY (A.M.) AND SHRI. V.D . RAO (J.M.) ITA NO.6641/MUM/2009 ASSESSMENT YEAR : 2008-2009 ITA NO.6642/MUM/2009 ASSESSMENT YEAR : 2008-2009 I.T.O. TDS 3 RD FLR. QURESHI MANSION GOKHALE RD. NAUPADA THANE (W) THANE VS. LIFE INSURANCE CORPORATION OF INDIA BRANCH NO.917 BAJAJ SHOPPING COMPLEX FURNITURE BAZAR ULHASNAGAR DIST. THANE. PAN : AAACL0592H (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI S.K. PAHWA RESPONDENT BY : SHRI SUBODH RATNAPARKHI O R D E R PER V.D. RAO J.M. THESE TWO APPEALS ARE PREFERRED BY THE REVENUE AGAI NST THE TWO SEPARATE ORDERS PASSED BY THE LEARNED CIT (A)- II THANE DATED 26.10.2009 RELATING TO ASSESSMENT YEAR 2008-2009. 2 . AT THE OUTSET IT IS NOTICED THAT THE ASSESSEE BEIN G THE GOVERNMENT OF INDIA UNDERTAKING APPROVAL FROM COD IS NECESSARY F OR THE DEPARTMENT TO PROSECUTE THIS APPEAL AS LAID DOWN BY THE HONBLE SUPREME COURT IN THE CASE OF OIL AND NATURAL GAS COMMISSION VS. COLLECTO R OF CENTRAL EXCISE (1992 SUPP. (2) SCC 432) SUCH APPROVAL IS NOT FILE D BEFORE THE TRIBUNAL. THEREFORE IT IS NOT POSSIBLE TO PROCEED WITH THE H EARING OF THIS APPEAL WITHOUT THE APPROVAL OF COD. 3. UNDER THESE CIRCUMSTANCES THE APPEAL IS DISMISS ED FOR WANT OF COD APPROVAL. HOWEVER IT IS OPEN TO THE DEPARTMENT TO PROCEED AS PER LAW AFTER OBTAINING THE APPROVAL OF COD. ITA NO.6641/MUM/2009 ITA NO.6642/MUM/2009 2 4. IN THE RESULT BOTH THE APPEALS FILED BY THE REV ENUE ARE DISMISSED. ORDER PRONOUNCED ON THIS 20 TH DAY OF OCTOBER 2010. SD/- (J. SUDHAKAR REDDY) ACCOUNTANT MEMBER SD/- (V.D. RAO) JUDICIAL MEMBER MUMBAI DATED 20 TH OCTOBER 2010. JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)- MUM BAI 4. COMMISSIONER OF INCOME TAX CITY- MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR ITAT MUMBAI