Revenue allowed to pursue appeal on specific issues after recall of order

The Misc. application for recall of the order was allowed, permitting the Revenue to pursue the appeal in respect of certain issues but not others. The order dated 17th June, 2009, was recalled to the extent of the approval granted by the COD. The case was directed to be fixed in due course, with the Revenue being allowed to proceed with the appeal on specific matters. The order was pronounced in open court on 07th January, 2011.

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Issues involved: Application for recall of order due to lack of COD approval for pursuing appeal before the Tribunal.

The Revenue filed an appeal before the Tribunal which was dismissed on the ground that COD approval was required for perusing the matter. A Misc. application was filed by the Revenue requesting to recall the order as COD approval had been received. After hearing both parties and examining the COD approval, it was found that the Revenue was permitted to pursue the appeal in respect of depreciation on LAN/WAN, ATM, but not in respect of disallowance deleted by the CIT (A) under section 14-A and Rule 8-D, and also addition on account of interest. The order dated 17th June, 2009 was recalled to the extent of the approval granted by the COD, and the case was directed to be fixed in due course. The Misc. application filed by the Revenue was allowed based on the above terms. The order was pronounced in the open court on 07th January, 2011.

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