Mait v. Cce, 1992 (Suppl.ii) 432

29/4/2014. Shri S. Tuli, learned counsel for the appellant. Shri Arun Shrivastava, learned counsel for the respondent. This is a revenue appeal under Section 260-A of the Income Tax Act, 1961, calling in question tenability of an order dated 15.12.2005 passed by the Income Tax Appellate Tribunal. The Income Tax Tribunal refused to entertain the appeal on the ground that the dispute between two Statutory Authorities or Undertakings of the Government has to be resolved by a High Power Coordination Committee and the appeal was not maintainable in the light of the law laid down by the Supreme Court in the case of ONGC Vs. CCE, 1992 (Suppl.II) 432. Only question of law involved in this appeal is as to whether on the ground of availability of High Power Coordination Committee, the Tribunal refused to entertain the appeal. The principles of law laid down by the Supreme Court in the case of ONGC (supra), is no more good law, it stands overruled in view of the judgment rendered subsequently by the Supreme court in the case of Electronics Corporation of India ltd. Vs. Union of India and others (2011) 3 SCC 404, wherein, similar considerations have been made and it has been held by the Supreme Court that merely because High Power Coordination Committee is available, Tribunal cannot refuse to entertain in the matter. In view of above, this appeal is allowed and the matter is remanded back to the Tribunal for proceeding to decide the dispute on merits. With the aforesaid, appeal stands allowed and disposed of. (Rajendra Menon) Judge Parouha/- (Anil Sharma) Judge