ACIT, Patiala v. State Bank of Patiala, Patiala

MA 70/CHANDI/2012 | 2001-2002
Pronouncement Date: 31-07-2012 | Result: Allowed

Appeal Details

RSA Number 7021524 RSA 2012
Assessee PAN AACCS0143D
Bench Chandigarh
Appeal Number MA 70/CHANDI/2012
Duration Of Justice 3 month(s) 13 day(s)
Appellant ACIT, Patiala
Respondent State Bank of Patiala, Patiala
Appeal Type Miscellaneous Application
Pronouncement Date 31-07-2012
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted A
Tribunal Order Date 31-07-2012
Date Of Final Hearing 13-07-2012
Next Hearing Date 13-07-2012
Assessment Year 2001-2002
Appeal Filed On 17-04-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL CHANDIGARH BENCH A CHANDIGARH BEFORE SHRI H.L. KARWA VP AND SHRI T.R. SOOD AM MISC. APPLICATION NO. 70 & 71/CHD/2012 ARISING OUT OF ITA NO. 490 & 491/CHD/2008 ASSESSMENT YEARS: 2001-02 & 2002-03 A.C.I.T. CIRCLE V. STATE BANK OF PATIALA PATIALA HO THE MALL PATIALA PAN: AACCS 0143 D (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI N.K. SAINI RESPONDENT BY: NONE DATE OF HEARING: 13.07.2012 DATE OF PRONOUNCEMENT: 31.07.2012 ORDER PER T.R. SOOD A.M NONE APPEARED ON BEHALF OF THE ASSESSEE DESPITE NOT ICE AND SINCE THE MATTER IS COVERED BY THE DECISION OF HON'BLE SUPREM E COURT WE DECIDED TO HEAR THE MISC. APPLICATION EXPARTE. 2 THROUGH THESE MISC. APPLICATIONS THE REVENUE HAS S OUGHT RECALLING OF THE ORDER OF THE TRIBUNAL IN ITAS NO. 490 & 491/CHD /2008. THROUGH THESE ORDERS THE APPEALS OF THE REVENUE HAVE BEEN DISMISS ED IN LIMINE. 3. BEFORE US THE LD. DR FOR THE REVENUE REFERRED T O THE CONTENTS OF THE MISC. APPLICATIONS AND POINTED OUT THAT REVENUES APPEALS IN ITAS NO. 490 & 491/CHD/2008 WERE DISMISSED BECAUSE COD PERMISSION WAS NOT OBTAINED BY THE DEPARTMENT. HE FURTHER POINTED OUT THAT THE RE QUIREMENT OF OBTAINING COD PERMISSION HAS BEEN DONE AWAY BY MEMO. NO. A-12034/ 01/2011-AD.1 DATED 1.9.2011 ISSUED BY THE CABINET SECRETARIAT GOVERNM ENT OF INDIA NEW DELHI CIRCULATED VIDE CBDT LETTER F. NO. 279/M-30A/2011-I TJ DATED 12.12.2011. THIS HAS BEEN DONE IN THE LIGHT OF DECISION OF HON'BLE S UPREME COURT IN CASE OF ELECTRONICS CORPORATION OF INDIA LTD. V. UNION OF I NDIA AND OTHERS 332 ITR 58 (SC). SINCE THE REQUIREMENT OF COD PERMISSION IS N O MORE THERE THEREFORE THE ORDER OF THE TRIBUNAL MAY BE RECALLED. 2 4. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD. DR FOR THE REVENUE AS WELL AS THE RELEVANT MATERIAL ON RECORD AND FIND TH AT THE HON'BLE SUPREME COURT HAD OBSERVED THAT THE MECHANISM OF THE COMMITTEE ON DISPUTES SUGGESTED BY THE HON'BLE SUPREME COURT IN CASE OF NATURAL GAS CO MMISSION V. COLLECTOR OF CENTRAL EXCISE (1999) 116 STC 418 (S.C): (1995) SUP P 4 SCC 541 (PARAS 5 7 9 10) AND OTHER ORDERS OF HON'BLE SUPREME COURT HAS NOT FUNCTIONED WELL THEREFORE CONSTITUTION BENCH OF THE HON'BLE APEX COURT HAD RECALLED ITS EARLIER ORDERS. THIS MEANS THE REQUIREMENT OBTAINING OF CO D IS NO MORE THERE. IN ANY CASE THE TRIBUNAL HAD DISMISSED THE APPEALS OF THE REVENUE BY OBSERVING THAT THE REVENUE WOULD BE AT LIBERTY TO APPROACH TH E TRIBUNAL FOR RESTITUTION OF THE APPEAL AS AND WHEN THE PERMISSION WAS OBTAINED. SINCE THE REQUIREMENT OF OBTAINING COD PERMISSION HAS BEEN ITSELF WITHDRAWN THEREFORE WE RECALL OUR ORDERS IN ITAS NO. 490 & 491/CHD/2008. THE REGISTR Y IS DIRECTED TO FIX THE HEARING OF APPEALS IN ROUTINE MANNER. 5. IN THE RESULT MISC. APPLICATIONS OF THE REVENUE ARE ALLOWED. ORDER PRONOUNCED ON 31.07.2012 SD/- SD/- (H.L. KARWA) (T.R. SOOD) VICE PRESIDENT ACCOUNTANT MEM BER DATED: 31 07.2012 SURESH COPY TO: THE APPELLANT/THE RESPONDENT/THE CIT/THE C IT(A)/ THE DR 3