TMI Blog2015 (9) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ot preferred an application to COD even. There is no explanation on that, even though the Hon’ble Supreme Court has withdrawn the constitution of COD by the above order. The inordinate delay cannot be condoned and, therefore, we dismiss the MA filed by the Revenue. - Decided against revenue. - MA No. 86/Hyd/2014, ITA No. 793/Hyd/2007 - - - Dated:- 13-8-2014 - SHRI B. RAMAKOTAIAH, ACCOUNTANT ME ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(A)-IV, Hyderabad passed an order in appeal No. ITA No. 0516/DC-3(2)/CIT(A)-IV/2006-07 on 30.4.2007 and the appeal was partly allowed. Aggrieved by the order of the CIT(A)-IV, Hyderabad, the then DCIT, Circle-3(2), Hyderabad, who held the jurisdiction over the assessee, filed an appeal before the Tribunal, Hyderabad. The Tribunal vide its order in ITA No. 793/Hyd/2007 dated 30th September, 2010 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ade applicable to the present Revenue appeal. He stressed that in principle retrospective effect cannot be given to the judgement of the Supreme Court. Further, he submitted that the order of the ITAT in ITA No. 793/Hyd/2007 for A.Y. 2001-02 which dismissed the appeal filed by the Revenue for want of approval from COD is dated 30th September, 2010 whereas the judgement of Supreme Court has been pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
