ACIT, New Delhi v. M/s. Pawan Hans Helicopters Ltd, New Delhi

MA 267/DEL/2010 | 2003-2004
Pronouncement Date: 13-08-2010 | Result: Allowed

Appeal Details

RSA Number 26720124 RSA 2010
Bench Delhi
Appeal Number MA 267/DEL/2010
Duration Of Justice 2 month(s) 18 day(s)
Appellant ACIT, New Delhi
Respondent M/s. Pawan Hans Helicopters Ltd, New Delhi
Appeal Type Miscellaneous Application
Pronouncement Date 13-08-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 13-08-2010
Assessment Year 2003-2004
Appeal Filed On 25-05-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH A : NEW DELHI BEFORE SHRI RAJPAL YADAV AND SHRI K.D.RANJAN MA NO.267/DEL/2010 (IN ITA NO.2231/DEL/2009) ASSESSMENT YEAR : 2003-04 ACIT CIRCLE-14(1) NEW DELHI. VS. M/S PAWAN HANS HELICOPTERS LTD. NEW DELHI. (APPLICANT) (RESPONDENT) APPLICANT BY : SHRI H.K.LAL SR. D.R. RESPONDENT BY : SMT. HARSIMRAN KAUR C.A. ORDER PER K.D.RANJAN AM: THIS MISCELLANEOUS APPLICATION BY THE REVENUE HAS B EEN DIRECTED AGAINST THE ORDER PASSED U/S 254(1) IN ITA NO.2843/ DEL/2009 DATED 31.8.2009 IN THE CASE OF PAWAN HANS HELICOPTERS LIM ITED. 2. IN THIS CASE THE APPEAL FILED BY THE REVENUE WA S DISMISSED IN LIMINE FOR WANT OF COD APPROVAL FOR PURSUING THE APPEAL BE FORE THIS TRIBUNAL AND THEREFORE THE REVENUE VIDE MISCELLANEOUS APPLICATI ON DATED 17.5.2010 HAS REQUESTED TO RECALL THE ORDER DATED 31.8.2009 AND D ECIDE THE ISSUE ON MERITS. 3. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE M ATERIAL AVAILABLE ON RECORD. WE HAVE GONE THROUGH COD APPROVAL DATED 19. 4.2010. WE FIND THAT COD HAS PERMITTED THE CENTRAL BOARD OF DIRECT TAXES TO PURSUE THE APPEAL AGAINST ORDER OF CIT(A) IN ITA NO.25/CIT(A)-XVII/DE L/2008-09 DATED 16.3.2009 FOR ASSESSMENT YEAR 2003-04. SINCE THE RE VENUE HAS FILED COD 2 APPROVAL WE RECALL THE ORDER DATED 31.8.2009. ACCO RDINGLY THE APPEAL IS FIXED FOR HEARING ON 04.10.2010 FOR WHICH NO NOTICE WILL BE ISSUED. BOTH THE PARTIES WERE INFORMED IN THE OPEN COURT. THE REGIST RY IS DIRECTED ACCORDINGLY. 4. IN THE RESULT THE MISCELLANEOUS APPLICATION FIL ED BY THE REVENUE IS ALLOWED. 5. ORDER PRONOUNCED IN THE OPEN COURT ON 13.8.2010 AFTER CLOSE OF HEARING. SD/- SD/- (RAJPAL YADAV) (K.D.RANJAN ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 13.08.2010. PSP COPY FORWARDED TO: - 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT DEPUTY REGISTRAR