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2015 (9) TMI 141 - ANDHRA PRADESH HIGH COURT

2015 (9) TMI 141 - ANDHRA PRADESH HIGH COURT - [2016] 382 ITR 499 - Miscellaneous 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 rele .....

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ated 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 starti .....

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e Revenue under Section 260-A of the Income Tax Act, 1961 (for brevity the Act) arises out of the Order dated 13.08.2014 in M.A.No. 86/Hyd/2014 in I.T.A.No. 793/Hyd/2007 passed by the Income-Tax Appellate Tribunal, Hyderabad Bench B, Hyderabad (for short the Tribunal). The issue involved in the present appeal relates to the assessment year 2001-2002. Against the orders of the Commissioner of Income-tax, both the Department and the assessee filed appeals in I.T.T.A.No. 793/HYD/2007 and I.T.A.No. .....

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the appeal after obtaining necessary sanction from the C.O.D., whereas, the assessees appeal was allowed by the Tribunal on 30.09.2010. Thereafter, the appellant filed Miscellaneous Application which is numbered as M.A. No. 86/Hyd/2014 on 24.01.2014 seeking to recall the order dated 30.09.2010 made in I.T.A.No. 793/HYD/2007 and the Tribunal dismissed it by order dated 13.08.2014. Questioning this order, the present appeal is filed raising the following substantial question of law said to be aris .....

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and that the scope for filing miscellaneous application came into existence only after the decision of the Honble Supreme Court in the case of ECIL vs. Union of India reported in 332 ITR 58 (SC) dated 17.02.2011? Heard Sri B.Narasimha Sarma, learned Standing Counsel for the Income Tax appearing for the appellant and perused the material placed on record. It is an admitted fact that even when the matter was taken up by the Tribunal for hearing or even on the date of pronouncement of the order by .....

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quirement by virtue of the judgment delivered by the Supreme Court (supra) in Civil appeal No. 1883 of 2011. Admittedly, no application was made. The present Miscellaneous Application came to be filed by the appellant on noticing the judgment dated 17.02.2011 of the Apex Court (supra) wherein the Apex Court had recalled its earlier order seeking clearance from the C.O.D. and thereby giving liberty to all the Government Departments to approach the higher forums and exercise the right of appeal in .....

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