9911796707
|
Home
Issues:
1. Deletion of addition on account of construction of Kendu leaf godowns and plantation expenses. 2. Disallowance under 'prior period adjustments' by CIT(A). 3. Requirement of clearance from committee on disputes (CoD) for appeals filed by public sector undertaking. Analysis: Issue 1: Deletion of additions on account of construction of Kendu leaf godowns and plantation expenses The Department filed an appeal against the deletion of additions amounting to Rs. 1,32,51,684 and Rs. 1,61,08,000 on these grounds. The ITAT considered the arguments presented and upheld the decision of the CIT(A) to delete these additions. The Tribunal carefully reviewed the submissions and found no justification to overturn the CIT(A)'s decision on these matters. Issue 2: Disallowance under 'prior period adjustments' by CIT(A) The assessee filed an appeal against the disallowance of Rs. 54,33,713 under 'prior period adjustments' by the CIT(A). The ITAT analyzed the arguments presented by both parties. The Departmental Representative argued that the Tribunal cannot determine the admission of appeals based on the absence of CoD approval. However, the ITAT referred to various judicial decisions, including those of the Hon'ble apex Court, emphasizing the necessity of obtaining clearance from the CoD for intra-government disputes. Consequently, the ITAT dismissed the appeal, stressing the requirement for CoD clearance before proceeding with the appeal. Issue 3: Requirement of clearance from committee on disputes (CoD) for appeals filed by public sector undertaking The ITAT addressed the issue of whether clearance from the CoD was necessary for appeals filed by a public sector undertaking. The Departmental Representative contended that the Tribunal lacked the authority to mandate CoD approval for appeal admission. However, the ITAT referred to the directives of the Hon'ble apex Court and subsequent office memorandums requiring CoD clearance for government disputes. Relying on these precedents, the ITAT concluded that both the assessee and the Department must obtain CoD clearance for their appeals to be maintainable. The ITAT dismissed the appeals with liberty for the parties to seek a recall upon obtaining the necessary clearance. In conclusion, the ITAT upheld the decisions of the CIT(A) regarding the additions and emphasized the importance of obtaining CoD clearance for appeals involving public sector undertakings. The judgment highlighted the necessity of adhering to directives laid down by higher courts and relevant office memorandums in resolving intra-government disputes before pursuing litigation in judicial forums.
|
