ACIT Range-II, Faridabad v. NHPC Ltd, Faridabad

MA 194/DEL/2010 | 2005-2006
Pronouncement Date: 07-01-2011 | Result: Allowed

Appeal Details

RSA Number 19420124 RSA 2010
Assessee PAN AAACN0149C
Bench Delhi
Appeal Number MA 194/DEL/2010
Duration Of Justice 8 month(s) 2 day(s)
Appellant ACIT Range-II, Faridabad
Respondent NHPC Ltd, Faridabad
Appeal Type Miscellaneous Application
Pronouncement Date 07-01-2011
Appeal Filed By Department
Order Result Allowed
Bench Allotted F
Tribunal Order Date 07-01-2011
Assessment Year 2005-2006
Appeal Filed On 05-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH F DELHI ] BEFORE SHRI C. L. SETHI JM & SHRI K. D. RA NJAN AM MISC. APP. NO. 194 (DEL) OF 2010. [ IN I. T. APPEAL NO. 2618 (DEL) OF 2008 ] ASSESSMENT YEAR : 200506. ASSTT. COMMISSIONER OF INCOME-TAX M/S. N. H. P. C. LTD. R A N G E : 2 VS. SECTOR : 33 NHPC COMPL EX F A R I D A B A D. F A R I D A B A D. PAN / G I R NO. AAA CN 0149 C. ( APPLICANT ) ( RESPONDENT ) ASSESSEE BY : SHRI VED JAIN C. A.; DEPARTMENT BY : MS. PRATHIBA KAUSHIK SR. D. R.; O R D E R. PER K. D. RANJAN AM : THIS MISC. APPLICATION BY THE REVENUE HAS BEEN FILE D AGAINST THE CONSOLIDATED ORDER DATED 16TH JULY 2009 PASSED BY THE ITAT IN ITA. NOS. 244 9 2618 2609 AND 3681 (DEL) OF 2008 IN RESPECT OF ASSESSMENT YEARS 2004-05 2005-06 2002 -03 & 2005-06. 2. IN THIS CASE CONSOLIDATED ORDER WAS PASSED ON 16 TH JULY 2009 DISMISSING THE APPEALS FILED BY THE REVENUE ON THE GROUND THAT THE COD APPROVAL WAS NOT OBTAINED BY THE REVENUE FOR THE PURPOSE OF PURSUING APPEALS BEFORE THIS TRIBUNAL. NOW THE REVENUE HAS FILED COD APPROVAL FOR PURSUING APPEAL IN ITA. NO. 2618 (DEL) OF 2008 FOR ASSESSMENT YEAR 2005-06. WE HAVE GONE THROUGH THE COD APPROVAL AND WE FIND THAT AT ITEM N O. 8 OF COD APPROVAL DATED 30 TH JULY 2009 2 MISC. APP. NO. 194 (DEL) OF 2010. THE REVENUE HAS BEEN PERMITTED TO PURSUE THE APPEAL BEFORE THE TRIBUNAL. WE THEREFORE RECALL THE CONSOLIDATED ORDER DATED 16 TH JULY 2009 WITH REFERENCE TO APPEAL IN ITA. NO. 26 18 (DEL) OF 2009 FOR ASSESSMENT YEAR 2005-06 TO THE EXTENT PERM ITTED BY THE COD. THE REGISTRY IS DIRECTED TO FIX THE CASE IN DUE COURSE. 3. IN THE RESULT THE MISC. APPLICATION FILED BY TH E REVENUE IS ALLOWED IN THE TERMS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON : 07 TH JANUARY 2011 . SD/- SD/- [ C. L. SETHI ] [ K. D. RA NJAN ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 07 TH JANUARY 2011 . *MEHTA * COPY OF THE ORDER FORWARDED TO : - 1. APPLICANT. 2. RESPONDENT. 3. CIT 4. CIT (APPEALS) 5. DR ITAT NEW DELHI. TRUE COPY. BY ORDER. ASSISTANT REGISTRAR ITAT. 3 MISC. APP. NO. 194 (DEL) OF 2010.