DCIT, CHENNAI v. Indian Overseas Bank, CHENNAI

MA 100/CHNY/2010 | 2004-2005
Pronouncement Date: 13-08-2010 | Result: Allowed

Appeal Details

RSA Number 10021724 RSA 2010
Bench Chennai
Appeal Number MA 100/CHNY/2010
Duration Of Justice 4 month(s)
Appellant DCIT, CHENNAI
Respondent Indian Overseas Bank, CHENNAI
Appeal Type Miscellaneous Application
Pronouncement Date 13-08-2010
Appeal Filed By Department
Order Result Allowed
Bench Allotted C
Tribunal Order Date 13-08-2010
Date Of Final Hearing 13-08-2010
Next Hearing Date 13-08-2010
Assessment Year 2004-2005
Appeal Filed On 12-04-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH C : CHENNAI [BEFORE SHRI HARI OM MARATHA JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE ACCOUNTANT MEMBER] M.A. NO. 100/MDS/2010 [ARISING OUT OF ITA NO. 1566/MDS/2008] ASSESSMENT YEAR : 2004-05 THE DY. CIT COMPANY RANGE II CHENNAI VS THE INDIAN OVERSEAS BANK NO.763 MOUNT ROAD CHENNAI (APPLICANT ) (RESPONDENT) APPLICANT BY : SHRI SHAJI P. JACOB RESPONDENT BY : SHRI R. PARAMESWARAN O R D E R PER HARI OM MARATHA JM: THROUGH THIS MISCELLANEOUS PETITION THE DEPARTM ENT SEEKS REVIVAL/RECALL OF THE TRIBUNAL ORDER DATED 22.1.200 9 WHEREBY APPEAL IN ITA NO. 1566/MDS/08 FOR ASSESSMENT YEAR 2004-05 WAS CONSIGNED TO RECORD AS THE DEPARTMENT HAD NOT OBTAINED REQUISI TE APPROVAL OF THE COD. 2. THE DEPARTMENT WAS GIVEN LIBERTY TO APPROA CH THE TRIBUNAL AS AND WHEN THE COD APPROVAL WAS OBTAINED FOR RECAL LING OF THE ORDER. NOW THE DEPARTMENT HAS OBTAINED APPROVAL FROM COD IN PROCEEDINGS ON 8.12.2009 AS PER SL.NO.8 (PAGE NO.11) IN RESPECT OF THIRD ISSUE I.E MA 100/10 :- 2 -: CLAIM OF DOUBLE INCOME TAX RELIEF. REGARDING THE O THER TWO ISSUES THE COD HAS NOT GIVEN PERMISSION TO PURSUE THE MATTER B EFORE THE ITAT. 3. A COPY OF MINUTES OF MEETING OF THE COD HELD ON 19.11.2009 HAS BEEN PRODUCED BEFORE US. IN VIEW OF THE ABOVE FACTS AND CIRCUMSTANCES OF THE CASE WE RECALL THE TRIBUNAL O RDER QUA ON THE ABOVE ISSUE IN ITA NO. 1566/MDS/08 AND DIRECT THE R EGISTRY TO FIX THE APPEAL FOR HEARING ON 21.10.2010. AS THE DATE WAS PRONOUNCED IN THE OPEN COURT NO NEED TO ISSUE NOTICE OF HEARING SEPA RATELY. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE DEPARTMENT STANDS ALLOWED. THE ORDER PRONOUNCED IN THE OPEN COURT ON 13.8.201 0. SD/- SD/- (ABRAHAM P GEORGE) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED: 13 TH AUGUST 2010 RD : COPY TO: 1. APPLICANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR