2007 (2) TMI 117

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.... is seen that the assessee Bank is a Government of India Undertaking.  The assessing authority levied penalty for the failure to file the annual T.D.S. Return. Against that order, the assessee preferred an appeal before the Commissioner of Income Tax (Appeals).   Accepting the reasons given by the assessee, the Commissioner deleted the penalty and allowed the assessee's appeal.  An appeal was preferred before the Tribunal by the Revenue in respect of the Assessment Year 1999-2000 and 2000-2001 as against the order of the Commissioner, deleting the penalty under Section 272A(2)(c) of the Income Tax Act.  3. In the appeal preferred by the Revenue before the Tribunal, the assessee took a preliminary objection that a....

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....e appeal in limine, is valid? " 5. We fail to appreciate the plea of the Revenue that the failure to obtain the approval from the Committee would not be fatal to the maintainability of the appeals.  It must be noted that the Tribunal referred to the decision of the Apex Court reported in Oil and Natural Gas Commission v. Collector of Central Excise [1992] Suppl.2 SCC 432 and held that no litigation between the Government and the Government Undertaking could proceed before any Court without the approval of the High Power Committee known as COD.  Further, the Apex Court, in the decision reported in Mahanagar Telephone Nigam Ltd. v. Chairman, CBDT [2004] (267) ITR 647 , held as follows: "Undoubtedly, the right to enforce a righ....