AIR INDIA LTD, MUMBAI V. DCIT 5(2), MUMBAI

CO 174/MUM/2010

• Counselvise Citation: [2010] 122 COUNSELVISE.COM (IT) 5434 (ITAT-MUMBAI)
• Duration Of Justice: 1 month(s) 6 day(s)
• Appeal Type: Cross Objection
• Pronouncement Date: 20-10-2010
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Next Hearing Date: 22-07-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 14-09-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S K PAHWA
• Assessee Lawyers: D J SHUKLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A, MUMBAI BEFORE SHRI. J.SUDHAKAR REDDY (A.M.) AND SHRI. V.D. RAO (J.M.) ITA NO.6257/MUM/2009 ASSESSMENT YEAR : 2006-2007 DEPTY. COMMISSIONER OF INCOME-TAX, R.NO.571, 1 ST FLOOR, AAYAKAR BHAVAN, M.K. RD., MUMBAI 400 020. VS. AIR INDIA LTD. OLD AIR PORT KALINA, SANTACRUZ (E), MUMBAI - 400 029. PAN : AAACA9213E (APPELLANT) (RESPONDENT) CO NO.174/MUM /2010 ARISING OUT OF ITA NO. 6257/MUM/2009 ASSESSMENT YEAR : 2006-2007 AIR INDIA LTD. OLD AIR PORT KALINA, SANTACRUZ (E), MUMBAI - 400 029. PAN : AAACA9213E VS. DEPTY. COMMISSIONER OF INCOME-TAX, R.NO.571, 1 ST FLOOR, AAYAKAR BHAVAN, M.K. RD., MUMBAI 400 020. (CROSS OBJECTOR) (RESPONDENT) APPELLANT/RESPONDENT BY : SHRI. S.K. PAHWA. RESPONDENT/APPELLANT BY : SHRI. D.J. SHUKLA. O R D E R PER V.D. RAO, A.M. THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST TH E ORDER OF LEARNED CIT(A)-IX, MUMBAI DATED 25.09.2009 AND SAME IS BEIN G DISPOSED OFF ALONG WITH THE CROSS OBJECTION FILED BY THE ASSESSEE BEIN G CO. NO. 174/MUM/2010. 2 . AT THE OUTSET, IT IS NOTICED THAT THE ASSESSEE BEIN G THE GOVERNMENT OF INDIA UNDERTAKING, APPROVAL FROM COD IS NECESSARY F OR THE DEPARTMENT TO ITA NO.6257/MUM/2009 CO NO.174/MUM/2010 2 PROSECUTE THIS APPEAL, AS LAID DOWN BY THE HONBLE SUPREME COURT IN THE CASE OF OIL AND NATURAL GAS COMMISSION VS. COLLECTO R OF CENTRAL EXCISE (1992 SUPP. (2) SCC 432), SUCH APPROVAL IS NOT FILE D BEFORE THE TRIBUNAL. THEREFORE, IT IS NOT POSSIBLE TO PROCEED WITH THE H EARING OF THIS APPEAL, WITHOUT THE APPROVAL OF COD. 3. UNDER THESE CIRCUMSTANCES, THE APPEAL IS DISMISS ED FOR WANT OF COD APPROVAL. HOWEVER, IT IS OPEN TO THE DEPARTMENT TO PROCEED AS PER LAW AFTER OBTAINING THE APPROVAL OF COD. 4. SO FAR AS CROSS OBJECTION FILED BY THE ASSESSEE IS CONCERNED, IN CONSEQUENCE TO THE DISMISSAL OF THE REVENUES APPEA L THE CROSS OBJECTION FILED BY THE ASSESSEE IS REJECTED. HOWEVER, IT IS OPEN TO THE ASSESSEE TO FILE THE C.O. IF THE DEPARTMENT FILES APPEAL AFTER OBTAI NING THE COD. 9. IN THE RESULT, APPEAL OF THE REVENUE AS WELL AS CROSS OBJECTION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS DAY OF 20 TH DAY OF OCTOBER, 2010. SD/- SD/- (J. SUDHAKAR REDDY) (V.D. RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI, DATED 20 TH OCTOBER, 2010. JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)-XVIII, MUM BAI 4. COMMISSIONER OF INCOME TAX, CITY-XVIII, MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH C, MUMBAI (TRUE COPY) BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI