INCOME TAX ACT, 1961

Section 253

Appeal (Tribunal) - Maintainability - Appeal filed without obtaining approval from Committee on Disputes -

Tribunal dismissed appeals preferred by Revenue on the ground that all the said appeals were filed without obtaining COD (Committee on Disputes) approval. The Tribunal while assigning the said reason took note of the judgment in the case of ONGC v. CCE (1992) Supp (2) SCC 432, wherein the Supreme Court held that when any dispute arises between a public sector undertaking and the Government Department, the appellant was required to obtain necessary approval from the COD. Held: It was found that the Supreme Court in the case of Electronics Corporation of India Ltd. v. UOI & Ors. (2011) 3 SCC 404: 2011 TaxPub (EX) 348 (SC) recalled its all earlier judgments, whereby following the decision in the case of ONGC v. CCE (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. Therefore, the judgment in the case of ONGC v. CCE (1992) Supp (2) SCC 432 no longer holds the field and it would be deemed that there was no requirement of COD approval for filing the appeal. Hence, the impugned order passed by the Tribunal dismissing the appeals of Revenue only on the ground that there was no sanction from the COD, was not sustainable. Accordingly, the matter was remanded to the Tribunal to re-decide the appeals on merits in accordance with law.

REFERRED : ONGC v. CCE (1992) Supp (2) SCC 432 Electronics Corporation of India Ltd. v. UOI & Ors. (2011) 3 SCC 404: 2011 TaxPub (EX) 348 (SC)

FAVOUR : Matter remanded

A.Y. :

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