- (1.) THE learned counsel for the parties have been heard on mention.
(2.) THIS appeal was admitted by this Court on 12.05.2011, while formulating the following substantial questions of law,- "1. Whether Tribunal was justified in dismissing the appeal filed by the Revenue on the ground that no permission was obtained from COD (Committee of Disputes)? 2. If the answer to the question No. 1 is in favour of the appellant, then whether a case for remand is made out for hearing of the appeal by the Tribunal on merits ?" The learned counsel for the parties are ad idem that the questions as formulated in this appeal essentially stand covered by the decision of the Hon'ble Supreme Court in the case of Electronics Corporation of India Limited Vs. Union of India & Ors. : (2011) 3 SCC 404. The learned counsel for the parties submit that the very directions as earlier issued by the Hon'ble Supreme Court for taking recourse to the mechanism of COD (Committee on Disputes) have been withdrawn by the Hon'ble Supreme Court and are no longer surviving. The appeals as filed in these matters were dismissed by the ITAT by the order impugned on 08.07.2010 only with reference to the aforesaid earlier directions of the Hon'ble Supreme Court whereby it was enjoined upon the Departments of Government to take recourse to the CoD (Committee on Disputes) before approaching the Courts. In view of the position of law as obtaining after the decision in Electronics Corporation (supra), the ITAT cannot be said to be justified in dismissing the appeal filed by the Revenue on the ground that no permission had been obtained from CoD (Committee on Disputes). Question No.1 stands answered accordingly. Obviously, and as necessary corollary, when it is apparent that the ITAT has dismissed the appeals without adverting to the merits of the issues as raised by the parties, our answer to Question No. 2 (supra) is that a case for remand is made out for hearing of the matter by the ITAT on merits. Accordingly, this appeal is allowed to the extent and in the manner that the impugned order dated 08.07.2010 as passed in IT Appeal No. 424/JU/2009 filed by the Revenue for the assessment year 2006-07 in relation to the respondent-assessee is set aside; and the said appeal shall stand restored for reconsideration of the Tribunal in accordance with law. The parties present through their counsel shall stand at notice to appear before the ITAT in the aforesaid appeal (ITA No. 424/JU/2009) on 11.06.2012. ;