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TMI Blog2015 (9) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... ORDER PER ASHA VIJAYARAGHAVAN, J.M.: By this Miscellaneous Application (MA) the applicant seeks recall of the Tribunal order in ITA No. 793/Hyd/2007 dated 30th September, 2010. 2. This MA is filed by the DCIT, Circle-3(2), Hyderabad who presently holds the jurisdiction over the assessee i.e., State Bank of Hyderabad, Hyderabad. 3. An assessment was made u/s. 143(3) r.w.s. 147 of the Income- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the sole ground that the permission of the COD was not obtained by the Department to pursue its appeal before the ITAT, now the Tribunal may recall its order for fresh consideration and disposal of the appeal on merit in the light of the Hon'ble Supreme Court's decision in the case of Electronics Corporation of India Ltd. vs. Union of India & Others. 5. The learned counsel for the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the MA No. 86/Hyd/20914 has been preferred on 24.1.2014, after a lapse of more than three years, but filed on 28.8.2014. There was clear admission by the DR at the time of hearing the appeal that the Department has not preferred an application to COD even. There is no explanation on that, even though the Hon'ble Supreme Court has withdrawn the constitution of COD by the above order. The inord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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