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2015 (9) TMI 141 - HC - Income TaxMiscellaneous Application seeking to recall the order - whether the order of the ITAT is correct in law in rejecting the miscellaneous application filed by the Department holding that it is barred by limitation? - Tribunal, while dismissing it held that the Department could not prosecute the same without obtaining sanction from the Committee on Disputes (C.O.D) of the Central Government which was held to be mandatory at the relevant point of time - Held that:- there is a total lapse on the part of the appellant in prosecuting the appeal diligently, and in normal circumstances, the appellant ought to have approached the C.O.D immediately after 30.04.2007. Even after the appellant was made aware of the requirement by 30.09.2010 by the Tribunal, no application was made by him before the C.O.D. In other words, there was never any effort made by the appellant in seriously desiring to prosecute the appeal against the order dated 30.04.2007 passed by the Commissioner. These factors were taken into consideration by the Tribunal while refusing to recall the order dated 30.09.2010. Hence, we do not find any infirmity in the order passed by the Tribunal to interfere with. Even assuming for arguments sake, it is only on account of the law declared by the Apex Court in Electronics Corp. of India v. Union of India & Ors (2011 (2) TMI 3 - Supreme Court), dispensing with the requirement of obtaining C.O.D. is taken as starting point, the application made is belated. Further, even on the ground of the absence of diligence shown in approaching the Tribunal to recall the order, we do not find any error in the order of the Tribunal. - Decided in favour of assessee.
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