IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE K.VINOD CHANDRAN FRIDAY, THE 18TH NOVEMBER 2011 / 27TH KARTHIKA 1933 ITA.No. 155 of 2011() --------------------- AGAINST ORDER IN ITA.59/2009 DATED 13/01/2011 of I.T.A.TRIBUNAL,COCHIN BENCH .................... APPELLANT/APPELLANT. ------------------------------ THE COMMISSIONER OF INCOME TAX-I,COCHIN. BY ADV. SRI.JOSE JOSEPH, SC, FOR INCOME TAX RESPONDENT(S): / RESPONDENT --------------- ROADS & BRIDGES DEVELOPMENT CORPORATION OF KERALA LTD., 2ND FLOOR, PREETHY BUILDINGS, M.V.ROAD, PALARIVATTOM, KOCHI-682 025. THIS INCOME TAX APPEAL HAVING COME UP FOR ADMISSION ON 18/11/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: ITA No.155/2011 APPENDIX APPELLANT'S EXHIBITS ANNEXURE-A : COPY OF ASSESSMENT ORDER UNDER SECTION 143(3) DATED 28/12/2007 FOR THE ASSESSMENT YEAR 2005-06. ANNEXURE-B : COPY OF ORDER DATED 28/11/2008 OF THE COMMISSIONER OF INCOME TAX (APPEALS). ANNEXURE-C : COPY OF ORDER DATED 13/01/2011 OF THE INCOME TAX APPELLATE TRIBUNAL, COCHIN BENCH IN ITA NO.59/COCH/2009. //TRUE COPY// PA TO JUDGE. jg C.N.RAMACHANDRAN NAIR & K.VINOD CHANDRAN, JJ. .................................................................... I.T.A.No.155 of 2011 .................................................................... Dated this the 18th day of November, 2011. J U D G M E N T Ramachandran Nair, J. This is an appeal filed by the Revenue against orders of the Income Tax Appellate Tribunal declining to entertain the appeal filed by the Revenue for the reason that approval from the Committee of Disputes (COD) is not produced by the Revenue. However, the judgment based on which COD is constituted for approval now stands reversed later by the Supreme Court in the judgment in Electronics Corporation of India v. Union of India and Others (332 ITR 58). It is seen that assessee's appeal is also dismissed for the same reason. In view of the judgment above referred, it is not known whether the assessee also has filed appeal in this Court against the rejection of the appeal on this ground. 2. In any case, we allow the Revenue's appeal by vacating the common orders issued by the Tribunal in ITA No.155/2011 2 Revenue's appeal as well as the assessee's appeal and restore both the appeals filed by the Revenue and the assessee back to the Tribunal to hear the parties and decide the appeals on merits. Registry will forward a copy of this judgment to the respondent assessee for information. (C.N.RAMACHANDRAN NAIR, JUDGE) (K.VINOD CHANDRAN, JUDGE) jg