TMI Blog2020 (5) TMI 24X X X X Extracts X X X X X X X X Extracts X X X X ..... sing the appeals only on the ground that there was no clearance of the CoD, are unsustainable and the same are hereby set aside. - ITA No. 22/2010, ITA No. 24/2010 - - - Dated:- 4-2-2020 - Hon ble Shri Justice Ajay Kumar Mittal, Chief Justice And Hon ble Shri Justice Vijay Kumar Shukla, Judge For the Appellant : Shri Ajay Yadav, Advocate on behalf of Shri Sanjay Lal, Advocate For the Respondent : Shri Abhijeet Shrivastava, Advocate ORDER (Oral) PER: AJAY KUMAR MITTAL, CHIEF JUSTICE: Both the present appeals preferred by the Revenue under Section 260A of the Income Tax Act, 1961 (in short the Act ) are involving identical substantial questions of law framed vide order dated 03.03.2014 and therefore, are dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ited) decided on 06.01.2020 wherein, the Bench considered the law laid down by the Supreme Court in Electronics Corporation of India Limited vs. Union of India and others (2011) 3 SCC 404 in which it was held that approval of the CoD in terms of its earlier judgment was not required. The relevant extract of the Division Bench decision reads as under:- 7. Undoubtedly, the Constitution Bench of the Supreme Court in Electronics Corporation (supra) has reversed its earlier decision in ONGC s case (supra) and held that approval of the COD in terms of its earlier judgment was not required. The relevant extract of the said decision reads as under:- 12. By order dated 11-9-1991, reported in Oil and Natural Gas Commission v. CCE, 1992 Supp (2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at resources of the State are not frittered away in inter se litigations between entities of the State, which could be best resolved, by an empowered CoD. The machinery contemplated was only to ensure that no litigation comes to court without the parties having had an opportunity of conciliation before an in-house committee. [See SCC paras 3-4 of the order dated 7-1-1994 in (2004) 6 SCC 437, Oil and Natural Gas Commission v. CCE case]. 16. Whilst the principle and the object behind the aforestated orders is unexceptionable and laudatory, experience has shown that despite best efforts of the CoD, the mechanism has not achieved the results for which it was constituted and has in fact led to delays in litigation. We have already given two e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in ONGC s case (supra) reported in 1992 Supp (2) SCC 432, direction was issued to resort to mechanism of settlement of inter/intra government disputes by referring matter to Committee on disputes and the said committee was set up, therefore, the judgment in ONGC s case (supra) no longer holds the field and it would be deemed that there was no requirement of COD approval for filing the appeal. The substantial question of law framed is thus, answered accordingly. 6. In view of the above, both the substantial questions of law are answered in favour of the appellant. The impugned orders passed by the Tribunal dismissing the appeals only on the ground that there was no clearance of the CoD, are unsustainable and the same are hereby set aside. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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