DCIT 3(2), v. NUCLEAR POWER CORPORATION OF INDIA LTD,

MA 686/MUM/2010 | 2004-2005
Pronouncement Date: 31-12-2010 | Result: Allowed

Appeal Details

RSA Number 68619924 RSA 2010
Assessee PAN AAACN3154F
Bench Mumbai
Appeal Number MA 686/MUM/2010
Duration Of Justice 1 month(s) 11 day(s)
Appellant DCIT 3(2),
Respondent NUCLEAR POWER CORPORATION OF INDIA LTD,
Appeal Type Miscellaneous Application
Pronouncement Date 31-12-2010
Appeal Filed By Department
Order Result Allowed
Bench Allotted I
Tribunal Order Date 31-12-2010
Assessment Year 2004-2005
Appeal Filed On 19-11-2010
Judgment Text
1 MA 686/M/2010 M/S NUCLEAR POWER CORP N. OF INDIA IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES I BEFORE SHRI P.M. JAGTAP A.M. AND SHRI R.S. PADVEKA R JM MISC. APPLICATION NO. 686/MUM/2010 ARISING OUT OF ITA NO. 4603/MUM/2007 ASSESSMENT YEAR 2004-2005 DCIT LTU CENTRE -1 WORLD TRADE CENTRE MUMBAI -400 005. VS. M/S NUCLEAR POWER CORPORATION OF INDIA LTD. CENTRE -1 WORLD TRADE CENTRE MUMBAI 400 005. PAN AAACN3154 F APPLICANT RESPONDENT APPLICANT BY SHRI HIRA GOVIND SI NGH RESPONDENT BY SHRI BIJAL THAKKAR ORDER PER P.M. JAGTAP A.M. BY THIS MISC. APPLICATION THE REVENUE IS S EEKING RECALL OF THE TRIBUNALS ORDER DATED 21 ST MAY 2010 PASSED IN ITA NO. 4603/MUM/07. 2. IN THIS CASE THE APPEALS FILED BY THE REV ENUE BEARING ITA NO. 4586/MUM/07 AND ITA NOS. 4601 TO 4603/MUM/07 WERE DISMISSED BY THE TRIBUNAL VIDE ITS COMPOSITE ORDER DATED 21 ST MAY 2010 FOR WANT OF COD APPROVAL. THE LIBERTY H OWEVER WAS GIVEN TO THE REVENUE TO MOVE MISC. APPLICATION SEEKING RECALL OF THE SAID ORDER IF THE REQUISITE APPROVAL OF COD IS OBTAINED SUBSEQUENTLY. SINCE THE REVENUE HAS NOW OBTAINED THE REQUISITE APPROVAL OF COD TO PURSUE SOME OF THE GRO UNDS RAISED IN ITA NO. 4603/MUM/2007 FOR A.Y. 2004-05 AND A COPY THEREOF I S FILED ALONG WITH THE PRESENT APPLICATION WE RECALL THE ORDER OF THE TRIBUNAL DA TED 21.5.2010 PARTLY TO THE EXTENT IT HAS DISMISSED THE APPEAL OF THE REVENUE BEING ITA NO. 4 603/MUM/2007. ACCORDINGLY THE 2 MA 686/M/2010 M/S NUCLEAR POWER CORP N. OF INDIA SAID APPEAL IS RESTORED TO ITS ORIGINAL NUMBER WITH A DIRECTION TO THE REGISTRY TO FIX THE SAME FOR HEARING AFRESH ON 02.02.2011. 3. IN THE RESULT THE MISC. APPLICATION FIELD B Y THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT IMMEDIATELY AFT ER THE HEARING ON 31 ST DECEMBER 2010. SD/- SD/- (R.S. PADVEKAR) (P.M. JAGTAP) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI DATED 31 ST DEC. 2010. RK COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) III MUMBAI 4. THE CIT- MC III MUMBAI 5. THE DR BENCH I 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT MUMBAI 3 MA 686/M/2010 M/S NUCLEAR POWER CORP N. OF INDIA DATE INITIALS 1 DRAFT DICTATED ON 31.1.10 SR. PS 2 DRAFT PLACED BEFORE THE AUTHOR 31.1.10 SR. PS 3 DRAFT PLACED BEFORE THE SECOND MEMBER 4 APPROVED DRAFT COMES TO THE SR. PS 4.1.11 SR. PS 5 KEPT FOR PRONOUNCEMENT ON SR. PS 6 FILE SENT TO THE BENCH CLERK 4.1.11 SR. PS 7 DATE ON WHICH FILE GOES TO THE HEAD CLERK 8 DATE ON WHICH FILE GOES TO THE AR 9 DATE OF DISPATCH OF ORDER