General Manager, Bharath Sanchar Nigam ... vs Department Of Income Tax
- CitationITA No.120/Hyd/2010) : Assessment year 2009-10
Ratio decidendi
The rule this decision rests on
The Tribunal recalled its earlier dismissal, in limine, of the Revenue's appeal, because that dismissal had rested on the absence of the Committee on Disputes' approval to prosecute the appeal, and that approval was subsequently produced. Where a Revenue appeal was dismissed for want of a mandatory pre-condition of prosecution, and the pre-condition is later satisfied by the production of the required approval, the Tribunal may recall its order and restore the appeal for hearing and disposal on merits.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
Misc. Appln. No.19/Hyd/2015 (in ITA No.120/Hyd/2010) : Assessment year 2009-10
Income Tax Officer (TDS)-2, V/s. General Manager, Ward 3(6), Tirupati Bharath Sanchar Nigam limited(BSNL), Tirupathi
(TAN - HYDB 01769 F)
(Applicant) (Respondent)
Applicant by : None
Respondent by : Shri Ramakrishna Bandi DR Date of Hearing 20.3.2015 Date of Pronouncement 20.03.2015
ORDER
Per P.M.Jagtap, Accountant Member :
By this application, the applicant seeks recall of the order of this Tribunal dated 3rd January, 2011 insofar as it related to the appeal of the Revenue, being ITA No.120/Hyd/2010, for the assessment year 2009-10.
2. Despite notice, none appeared on behalf of the assessee-respondent. It is the contention of the applicant that the appeal of the Revenue, being ITA No.120/Hyd/2010, has been dismissed by the Tribunal in limine vide order dated 3.1.2011, observing that the assessee-respondent, being a public sector undertaking, approval by the Committee on Disputes of the Government of India, for the prosecution of the appeal by the appellant was a pre-requisite and mandatory, and in the absence of such an approval, the appeal of the department was not 2 MA No.29/Hyd/015 (in ITA No.2100/Hyd/2011) General Manager, Bharath Sanchar Nigam limited(BSNL), Tirupathi
maintainable. By the present application, the applicant, furnishing before us a copy of the approval of the COD received subsequent to the disposal of the appeal by the Tribunal vide its order dated 3.1.2011, requested for recalling the order dated 3.1.2011, and prayed for reviving the appeal for fresh hearing and disposal on its merits. In view of the fact that approval of the COD for the prosecution of the appeal of the revenue has now been received, we recall the order of this Tribunal dated 3.1.2011 and direct the Registry to post the appeal of the Revenue for fresh hearing and disposal on merits. Consequently, order of the Tribunal dated 3.1.2011 in the CO of the assessee also stands recalled for being disposed afresh alongwith the appeal of the Revenue.
3. In the result, Miscellaneous Application of the Revenue is allowed.
Order pronounced in the court on 20th March, 2015
Sd/- Sd/-
(Asha Vijayaraghavan) (P.M.Jagtap) Judicial Member Accountant Member
Dt/- 20th March, 2015
Copy forwarded to:
1. General Manager, Bharath Sanchar Nigam limited(BSNL), Sanchar Bhavan, Tirupathi
2. Income Tax Officer (TDS)-2 Ward-3(6), Tirupati
3. Commissioner of Income-tax(Appeals) Tirupati
4. Commissioner of Income-tax(TDS) Hyderabad
5. Departmental Representative, ITAT, Hyderabad.
B.V.S
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