Delhi High Court
National Co-Operative ... vs Additional Director Of Income Tax ... on 24 August, 2004
Equivalent citations: (2005) 199 CTR Del 60
Bench: B Patel, B D Ahmed
JUDGMENT
CM 9700 of 2004 in ITA 419 of 2004
Allowed subject to just exceptions.
CM 10643 of 2004 in ITA 510 of 2004
Allowed subject to just exceptions.
ITA 419 & 510 of 2004 & CM 10641 of 2004 (under Section 5 of Limitation Act)
1. Initially one matter was filed though two different assessment years were involved. However, now two appeals are filed, one in respect of each assessment year.
2. These appeals arise out of ITA Nos. 5539-5540/Del/1995 before the Tribunal for asst. yrs. 1979-80 and 1980-81. In view of the decision of the apex Court, the appellant approached the Committee on Disputes, which permitted the appellant to pursue the appeals before Tribunal and accordingly appeals were heard by the Tribunal. After the disposal of the appeals by the Tribunal the appellant has not approached the Committee on Disputes for clearance to prosecute these appeals before us. In view of the decision of the apex Court in case of Oil & Natural Gas Commission and Anr. v. Collector of Central Excise 1995 Supp (4) SCC 541 and Mahanagar Telephone Nigam Ltd. v. Chairman, CBDT and Anr. 2004 (5) SCALE 705, we feel that permission is also required for contesting the appeals before this Court. Though these appeals have been filed without prior clearance of High Powered Committee, the appellant is not precluded from approaching the authority in this behalf. In para 6 of the decision in the case of Oil & Natural Gas Commission v. Collector of Central Excise (supra), the apex Court pointed out that the matter is required to be referred to the High Power Committee with prior notice to the designated authority in the cabinet secretariat of the Government of India authorised to receive notice in that behalf. It is clear that in order to co-ordinate these references of the High Power Committee the Government nominated the Under-secretary (Co-ordination) in the cabinet secretariat as the nodal authority to co-ordinate these references. The apex Court pointed out that "the reference shall be deemed to have been made and become effective only after a notice of the reference is lodged with the said nodal authority. The reference shall be deemed to be valid if made in the case of the Union of India by its Secretary, Ministry of Finance, Department of Revenue, and in the case of public sector undertakings, by its chairman, managing director or chief executive, as the case may be. It is only after such reference to the High Power Committee is made in the manner indicated that the operation of the order or proceedings under challenge shall be suspended till the High Power Committee resolves the dispute or gives clearance to the litigation." According to the decision, the learned Counsel for the appellant stated that appropriate authority shall be moved within a period of four weeks from today. If that is so, then, till that period no coercive action shall be taken by the Revenue in these matters. Resultantly, these appeals are disposed of with liberty to the appellant to revive the appeals in case the clearance is granted.
