ACIT, JODHPUR v. Nayveli Lignite Corporation Limited, BIKANER

ITA 75/JODH/2009 | 2007-2008
Pronouncement Date: 11-02-2011 | Result: Dismissed

Appeal Details

RSA Number 7523314 RSA 2009
Assessee PAN AAACN1121C
Bench Jodhpur
Appeal Number ITA 75/JODH/2009
Duration Of Justice 1 year(s) 11 month(s) 22 day(s)
Appellant ACIT, JODHPUR
Respondent Nayveli Lignite Corporation Limited, BIKANER
Appeal Type Income Tax Appeal
Pronouncement Date 11-02-2011
Appeal Filed By Department
Order Result Dismissed
Bench Allotted DB
Tribunal Order Date 11-02-2011
Date Of Final Hearing 03-02-2011
Next Hearing Date 03-02-2011
Assessment Year 2007-2008
Appeal Filed On 19-02-2009
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH JODHPUR BEFORE SHRI S.V. MEHROTRA ACCOUNTANT MEMBER AND SHRI V.D. RAO JUDICIAL MEMBER ITA NO: 75 / JU / 2009 ASSTT. YEAR: 2007-2008 ASSISTANT COMMISSIONER OF V/S NEYVELI LIGNITE CO RPORATION LTD. INCOME-TAX TDS BARSINGSAR JODHPUR. BIKANER. TAN NO:AAACN1121C (APPELLANT) (RESPONDENT) APPELLANT BY : SHRI NARENDR A GOUR D.R. RESPONDENT BY : SHRI N.R. MERT IA A.R. ORDER PER V.D. RAO: JM THIS APPEAL HAS BEEN FILED BY THE REVENUE AGAINST T HE ASSESSEE IS A PUBLIC SECTOR UNDERTAKING AND FULLY OWNED BY THE GO VERNMENT OF INDIA RELATING TO THE ASSESSMENT YEAR 2007-2008. 2. THE ASSESSEE BEING CENTRAL GOVERNMENT PUBLIC SECTOR UNDERTAKING IS REQUIRED TO OBTAIN CLEARANCE OF THE COMMITTEE ON DISPUTES (CABINET SECRETARIAT) BEFORE APPROACHING ANY COURT OR TRIBUN AL AGAINST ANY OTHER CENTRAL GOVERNMENT PUBLIC SECTOR UNDERTAKINGS OR AG AINST ANY OTHER CENTRAL 2 GOVERNMENT DEPARTMENTS OR MINISTRIES. THIS IS IN T ERMS OF THE REQUIREMENT OF THE HONBLE SUPREME COURT JUDGMENT IN THE CASE O F OIL & NATURAL GAS COMMISSION AND ANR. V/S COLLECTOR OF CENTRAL EXCISE (1992) 104 CTR 31 (S C). AS THE HONBLE SUPREME COURT HAS OBSERVED IN THE SAID JUDGMENT IT SHALL BE THE OBLIGATION OF EVERY COURT AND EVERY TRIBUNAL WHERE SUCH A DISPUTE IS RAISED HEREAFTER TO DEMAND A CLEARANCE FROM THE SAID COMMITTEE IN CASE IT HAS NOT BEEN SO PLEADED AND IN THE ABSEN CE OF THE CLEARANCE THE PROCEEDINGS WOULD NOT BE PROCEEDED WITH. 3. IN THE OFFICE MEMORANDUM DATED 24 TH JANUARY 1994 AS REFERRED BY A COORDINATE BENCH OF THIS TRIBUNAL IN THE CASE OF INDIAN AIR LINES V/S ACIT (53 ITD 121) THE GOVERNMENT OF INDIA HAS DIRECTED ALL THE AFFEC TED PUBLIC SECTOR UNDERTAKINGS AND GOVERNMENT DEPARTMEN TS TO APPLY FOR THE APPROVAL OF THE COMMITTEE ON DISPUTES WITHIN ONE MO NTH FROM THE DATE OF FILING OF THE APPEAL WHERE AN APPEAL HAS BEEN FILE D TO SAVE THE LIMITATION FROM THE DATE OF FILING OF THE RELEVANT APPEAL. 4. IN THE PRESENT CASE NO SUCH APPROVAL HAS BEEN F ILED BEFORE THE TRIBUNAL. 5. WE THEREFORE DEEM IT FIT AND APPROPRIATE TO DI SMISS THE APPEAL FILED BY THE REVENUE. THE APPEAL IS NOT MAINTAINABLE FOR WANT OF CLEARANCE OF THE COMMITTEE ON DISPUTES. HOWEVER IF AND WHEN THE RE VENUE RECEIVES THE SAID 3 APPROVAL IT WILL BE OPENED TO THE REVENUE TO APPRO ACH THIS TRIBUNAL AND PRAY FOR THE RESTORATION OF APPEAL. 6. IN THE RESULT THE APPEAL FILED BY THE REVENUE IS DISMISSED. THE ORDER WAS PASSED IN THE OPEN COURT DATED ON 11 TH FEBRUARY 2011. SD/- SD/- (S.V. MEHROTRA) (V.D. RAO) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11 TH FEBRUARY 2011 KAMAL KUMAR COPY FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. INCOME-TAX OFFICER 4. CIT 5. D/R 6. GUARD FILE