JAMSHEDPUR DAIRY, A UNIT OF BIHAR STATE CO Vs. INCOME TAX APPELLATE TRIBUNAL, CIRCUIT BENCH, RANCHI THROUGH ITS REGISTRAR, DHURWA, RANCHI

JUDGEMENT

(1.) This writ petition has been preferred challenging the order dated 15th June, 2010 passed by the Income Tax Appellate Tribunal, Circuit Bench, Ranchi in I.T.A. No.291/RAN/2009 and I.T.A. No.291/RAN/2009 of the Assessment Years 2007-8 & 2008-09. By this order, the appeals of both the petitioner were dismissed mainly on the ground that there was no 'N.O.C.' from the Committee on Disputes.

(2.) Having heard learned counsels for both sides and looking to the judgment delivered by Honourable Supreme Court in the case of Electronics Corpn. of India Ltd. Vs. Union of India reported in (2011) 3 SCC 404 , there is no need of a report from the Committee on Disputes, even if the dispute is between a Public Sector and the Government. Paragraphs 15 to 18 of the aforesaid decision read as under:-

(3.) In view of this decision, the judgment and order delivered by the Income Tax Appellate Tribunal, Circuit Bench, Ranchi in I.T.A. No.291/RANC/2009 and I.T.A. No.292/RAN/2009 both dated 15th June, 2010 preferred by this petitioner-assessee is hereby quashed and set aside. Both these appeals i.e. I.T.A. No.291/RAN/2009 and I.T.A. No.292/RAN/2009 are hereby revived with the same numbers. Income Tax Appellate Tribunal, Circuit Bench, Ranchi will decide both these appeals on its own merits and on the basis of the evidences on record, as early as possible and practicable.