DCIT, CHENNAI v. M/s. Neyveli Lignite Corporation Ltd., Neyveli

MA 169/CHNY/2011 | 2000-2001
Pronouncement Date: 23-09-2011 | Result: Allowed

Appeal Details

RSA Number 16921724 RSA 2011
Assessee PAN AAACN1121C
Bench Chennai
Appeal Number MA 169/CHNY/2011
Duration Of Justice 30 day(s)
Appellant DCIT, CHENNAI
Respondent M/s. Neyveli Lignite Corporation Ltd., Neyveli
Appeal Type Miscellaneous Application
Pronouncement Date 23-09-2011
Appeal Filed By Department
Order Result Allowed
Bench Allotted B
Tribunal Order Date 23-09-2011
Assessment Year 2000-2001
Appeal Filed On 24-08-2011
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH CHENNAI BEFORE SHRI ABRAHAM P. GEORGE ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN JUDICIAL MEMBER .. M.P. NO. 169/MDS/2011 (IN I.T.A. NO. 514/MDS/2010) ASSESSMENT YEAR : 2000-01 THE DEPUTY COMMISSIONER OF INCOME TAX LARGE TAXPAYER UNIT CHENNAI 600 101. (PETITIONER) V. M/S NEYVELI LIGNITE CORPORATION LTD. CORPORATE OFFICE P.O. NEYVELI 607 801. PAN : AAACN1121C (RESPONDENT) PETITIONER BY : SHRI SANJAY DESHMUKH SR. D.R. RESPONDENT BY : SHRI SAROJK UMAR PARIDA ADVOCATE DATE OF HEARING : 23.09.2011 DATE OF PRONOUNCEMENT: 23.09.2011 O R D E R PER ABRAHAM P. GEORGE ACCOUNTANT MEMBER : IN THIS MISCELLANEOUS PETITION FILED BY THE REVENU E IT SEEKS RECALL OF ORDER DATED 23 RD JUNE 2010 OF THIS TRIBUNAL IN I.T.A. NO. 514/MDS/2010. 2. THE APPEAL OF THE REVENUE WAS DISMISSED FOR WANT OF CLEARANCE FROM COMMITTEE ON DISPUTES. NOW AS PER T HE DECISION OF M.P. NO. 169/MDS/11 2 HON'BLE APEX COURT IN THE CASE OF ELECTRONICS CORPO RATION OF INDIA LTD. V. UNION OF INDIA (322 ITR 58) APPROVAL OF CO MMITTEE ON DISPUTES IS NOT REQUIRED FOR PURSUING APPEAL MATTER S BEFORE APPELLATE AUTHORITIES. THIS IS ALSO NOT A CASE WHERE COMMITT EE ON DISPUTES HAD DENIED APPROVAL TO THE REVENUE TO PURSUE THE MA TTER BEFORE THIS TRIBUNAL. HENCE WE ARE OF THE OPINION THAT THE OR DER OF THIS TRIBUNAL HAS TO BE RECALLED AND FIXED FOR HEARING AFRESH. T HEREFORE THE APPEAL IS RE-FIXED AND DATE OF HEARING OF THE APPEAL WILL BE 5.10.11. THE DATE BEING ANNOUNCED IN THE OPEN COURT THERE WILL BE NO FURTHER NOTICE TO THE PARTIES. 3. IN THE RESULT THE MISCELLANEOUS PETITION FILED BY THE REVENUE STANDS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT AFTER CONCLUSION OF HEARING ON THE TWENTY THIRD DAY OF SEPTEMBER 2011. SD/- SD/- (GEORGE MATHAN) (ABRAHAM P. GEORGE) JUDICIAL MEMBER ACCOUNTANT MEMBER CHENNAI DATED THE 23 RD SEPTEMBER 2011. KRI. COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/D.R./GUAR D FILE