THE SHIPPING CORPORATION OF INDIA LTD, v. ITO (IT) (TDS) RG 2,

MA 737/MUM/2012 | 2004-2005
Pronouncement Date: 04-10-2013 | Result: Allowed

Appeal Details

RSA Number 73719924 RSA 2012
Assessee PAN AAACT1524F
Bench Mumbai
Appeal Number MA 737/MUM/2012
Duration Of Justice 9 month(s) 27 day(s)
Appellant THE SHIPPING CORPORATION OF INDIA LTD,
Respondent ITO (IT) (TDS) RG 2,
Appeal Type Miscellaneous Application
Pronouncement Date 04-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted L
Tribunal Order Date 04-10-2013
Assessment Year 2004-2005
Appeal Filed On 07-12-2012
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH MUMBAI BEFORE SHRI P.M. JAGTAP ACCOUNTANT MEMBER AND SHRI AMIT SHUKLA JUDICIAL MEMB ER / M.A . NO. 737 / MUM./20 12 ( / C.O. NO. 200 / MUM./ 20 0 8 ) ( / ASSESSMENT YEAR : 20 0 4 05 ) / M.A . NO. 738/ MUM./20 12 ( / C.O. NO. 201 / MUM./ 2008 ) ( / ASSESSMENT YEAR : 20 05 06 ) / M.A . NO. 739/ MUM./20 12 ( / C.O. NO. 202 / MUM./ 2008 ) ( / ASSESSMENT YEAR : 20 06 07 ) THE SHIPPING CORPORATION OF INDIA LTD. 10 TH FLOOR (SECRETARIAT DIRECTOR OF FINANCE) SHIPPING HOUSE 245 MADAM CAMA ROAD NARIMAN POINT MUMBAI 21 .. / APP LICANT V/S INCOME TAX OFFICER (IT) (TDS) RANGE 2 LTU TOWER I WORLD TRADE CENTRE CUFFE PARADE COLABA MUMBAI 400 006 .... / RESPONDENT PERMANENT ACCOUNT NUMBER AAACT1524F / ASSESSEE BY : MR. MUKESH G. TRIVEDI / REVENUE BY : MR. NEERAJA PRADHAN / DATE OF HEARING 04 . 10 .2013 / DATE OF ORDER THE SHIPPING CORPORATION OF INDIA LTD. 2 / ORDER / PER AMIT SHUKLA J.M. T H ESE MISCELLANEOUS APPLICATION S HAVE BEEN PREFERRED BY THE ASSESSEE ARE ARISING OUT OF THE CROSS OBJECTION NO.200 201 AND 202/MUM/2008 FILED BY THE ASSESSEE IN RELATION TO THE REVENUES APPEAL IN ITA NO.4142 4143 AND 4144/ MUM. / 2008 . IN THIS CASE THE REVENUES APPEAL AND CROSS OBJECTIONS WERE DISMISSED FOR WANT OF COD APPROVAL. 2. IT HAS BEEN INFORMED THAT THE REVENUES APPEAL HAS BEEN RECALLED IN THE MISC. APPLICATION FILED BY THE REVENUE IN M.A. NO.354 355 AND 356/MUM./2012 WHEREIN IT HAS BEEN HELD THAT IN VIEW OF THE DECISION OF THE HON'BLE SUPREME COURT IN ELECTRONICS CORPORATION OF INDIA LTD. V/S UNION OF INDIA & ORS. [2011] 332 ITR 58 (SC) THE COD PERMISSION IS NO LONGE R REQUIRED TO BE OBTAINED. SINCE THE REVENUES MISC. APPLICATIONS HAVE BEEN ALLOWED AND THE APPEALS HAVE BEEN RECALLED THEREFORE THE CROSS OBJECTIONS IN RELATION TO SUCH APPEALS ARE ALSO ALLOWED FOR THE SAME REASON. THUS THE CROSS OBJECTIONS ARE RECALLE D FOR FRESH HEARING ALONG WITH THE APPEALS PREFERRED BY THE REVENUE. 3. THE REGISTRY IS DIRECTED TO FIX THE AFORESAID APPEALS AND CROSS OBJECTIONS FOR HEARING ON MERIT ON 13 TH NOVEMBER 2013. SINCE THE DATE OF HEARING IS ANNOUNCED IN THE OPEN COURT THEREFOR E SENDING NOTICES TO THE PARTIES ARE HEREBY DISPENSED WITH. 4. 4. IN THE RESULT ASSESSEES M.A S ARE TREATED AS ALLOWED . 4/10/2013 ORDER PRONOUN CED IN THE OPEN COURT ON 4/10/2013 SD/ - SD/ - SD SDSD S P.M. JAGTAP ACCOUNTANT MEMBER SD / - AMIT SHUKLA JUDICIAL MEMBER MUMBAI DATED : 04/10/2013 THE SHIPPING CORPORATION OF INDIA LTD. 3 / COPY OF THE ORDER FORWARDED TO : (1) / THE ASSESSEE ; (2) / THE REVENUE; (3) / THE CIT(A ) ; (4) / THE CIT MUMBAI CITY CONCERNED ; (5) / THE DR ITAT MUMBAI ; (6) / GUARD FILE . / TRUE COPY / BY ORDER / PRADEEP J. CHOWDHURY / SR. PRIVATE SECRETARY / / (DY./ASSTT. REGISTRAR ) / ITAT MUMBAI