M/s. Neyveli Lignite Corporation Limited, Neyveli v. DCIT, CHENNAI

IN THE INCOME TAX APPELLATE TRIBUNAL CHENNAI BENCH B : CHENNAI [BEFORE SHRI HARI OM MARATHA JUDICIAL MEMBER AND SHRI ABRAHAM P GEORGE ACCOUNTANT MEMBER] M.P.NOS. 7 & 8/MDS/2011 [ARISING OUT OF I .T.A NOS.482 & 483/MDS/2010 ] ASSESSMENT YEARS : 2006-07 AND 2007-08 M/S NEYVELI LIGNITE CORPORATION LTD BLOCK NO.1 NEYVELI 607 801 [PAN AAACN1121C] VS THE DY. CIT LARGE TAX PAYER UNIT CHENNAI (PETITIONER) (RESPONDENT) PETITIONER BY : SHRI SAROJ KUMAR PARIDA RESPONDENT BY : SHRI SHAJI P. JACOB O R D E R PER HARI OM MARATHA JUDICIAL MEMBER: THROUGH THESE MISCELLANEOUS PETITIO NS THE ASSESSEE HAS PRAYED FOR THE RECALL OF THE TRIBUNAL ORDER DATED 8 .11.2010 PASSED IN THE I.T.A.NOS.482 & 483/MDS/2010 PERTAINING TO ASS ESSMENT YEARS 2006-07 AND 2007-08. 2. IN FACT THE APPEALS OF THE ASSESSEE WERE DISMI SSED FOR WANT OF REQUISITE APPROVAL OF THE COMMITTEE ON DISPUTES (CO D) FOR PURSUING ITS APPEALS IN VIEW OF THE DECISION OF THE HON'BLE APEX COURT IN THE CASE OF ONGC VS COLLECTOR OF CENTRAL EXCISE 1991 (S UPPL) SCC 432. WHILE DOING SO THE ASSESSEE WAS GIVEN LIBERTY TO GET THE APPEALS REVIVED AFTER OBTAINING REQUISITE APPROVAL. M.P 7 & 8/2011 :- 2 -: 3. NOW THE ASSESSEE HAS OBTAINED COD APPROVAL FOR PURSUING THE APPEALS WITH REGARD TO THE ISSUES RAISED IN THESE A PPEALS VIDE MINUTES OF THE MEETING OF COD HELD ON 23.11.2010 A COPY OF WHICH HAS BEEN PLACED FOR OUR PERUSAL. WE HAVE SEEN THE REQUISITE APPROVAL GIVEN AT ITEM NO.28 & 29. THE ORDER OF THE TRIBUNAL DATE D 8.11.2010 IS THEREFORE RECALLED AND THE REGISTRY IS DIRECTED TO FIX THE APPEALS FOR HEARING ON 30.3.2011. AS THE DATE WAS PRONOUNCED I N THE OPEN COURT THERE IS NO NEED TO ISSUE NOTICE OF HEARING SEPARAT ELY. 4. IN THE RESULT THE MISCELLANEOUS PETITIONS STAN D ALLOWED ORDER PRONOUNCED IN THE OPEN COURT ON 25 .2.2011. SD/- SD/- (ABRAHAM P GEORGE) ACCOUNTANT MEMBER ( HARI OM MARATHA ) JUDICIAL MEMBER DATED : 25 TH FEBRUARY 2011 RD COPY TO: PETITIONER/RESPONDENT/CIT(A)/CIT/DR