1. List of all the cases which were dismissed by Courts/Tribunal for want of clearance from COD and where revival applications before the respective Courts/ Tribunal have been filed by the Department subsequent to the decision of Apex Court in the case of Electronics Corporation of India Ltd., dated 17-12-2011 and details of the cases thereof including the name of the assessee, AYs involved, quantum of the tax disputed;
2. List of all the cases which were pending for COD clearance at the level of COD/the Board/the field formations and their status as on date; whether appeals were pursued in those matters or not and details of the cases thereof.
The CCsIT are also requested to bring to the notice of Board all the instances where the assessees have filed revival applications before the Courts/Tribunals subsequent to the dismissal of their petition for want of COD clearance.
In case no such pendency w.r.t. COD clearance exists, “NIL” report may be communicated to the Board.
The above requisitioned report may be sent to this office on priority basis and in any case, not later than 5-10-2012.
Reference to Committee on Disputes (COD) – Decision of Hon’ble Apex Court in case of Electronics Corporation of India Ltd (Civil Appeal No. 1883 of 2011 arising out of SLP (C) No. 2538 of 2009), dated 17-2-2012
Reference is invited to this office letter of even number dated 15-3-2011, wherein proposals for clearance from COD were kept on hold till clarification from the Cabinet Secretariat.
2. I am hereby directed to enclose O.M. No. A-12034/01/2011-Ad-I, dated 1-9-2011 issued by the Cabinet Secretariat, wherein it has superseded its earlier orders issued vide O.M. No. 53/3/6/91-cab.I, dated 31-12-1991 & O.M. No. 53/3/6/91-cab.I dated 24-1-1994, which required every case between two wings of Government to be referred to ‘Committee of Disputes’ before taking the case to courts/Tribunals. It has further clarified that pursuant to the order of Apex Court in case of Electronics Corporation of India Ltd. (Civil Appeal No. 1883 of 2011 arising out of SLP (C) No. 2538 of 2009), dated 17-2-2011, PSUs, Ministries/Departments of Central Government do not require the permission of the Committee on Disputes in the Cabinet Secretariat before approaching the Courts and Tribunals with effect from the date of effect of said orders of Supreme Court, i.e. 17-2-2011. The Committee accordingly, stands wound up with effect from the said date.
3. In view of the above, undersigned is directed to say that no reference is required to be made by Income Tax Department to Committee of Disputes before approaching the Courts and Tribunals. Thus, all the instruction and directions with regard to COD matters stand superseded.
4. In this regard all the cases, which have been dismissed by Courts/Tribunal for want of clearance from COD, where clearance from COD was pending or the proposals were not sent by the field formations, should be revived on priority by filing revival applications before the respective Courts/Tribunal. A report for completion of this task should be sent to Board as early as possible and in any case not later than 31-12-2011.