DDIT (I.T) - 1(2), MUMBAI V. M/s. DELTA AIRLINES INC., MUMBAI

ITA 2030/MUM/2007

• Counselvise Citation: [2010] 135 COUNSELVISE.COM (IT) 3592 (ITAT-MUMBAI)
• Duration Of Justice: 3 year(s) 9 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2010
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: L1
• Next Hearing Date: 11-06-2010
• Assessment Year: 2002-2003
• Appeal Filed On: 08-03-2007
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: KESHAVE SAXENA
• Assessee Lawyers: HIRAL KHATAU
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES L, MUMBAI BEFORE SHRI R.S.SYAL, AM AND SHRI V.DURGA RAO, JM ITA NOS.1795 & 1796/MUM/2007 : ASST.YEARS 2002-200 3 & 2003-2004 M/S.DELTA AIR LINES INC. GSA : INTERGLOBE AIR TRANSPORT BAJAJ BHAVAN, 12 TH FLOOR NARIMAN POINT, MUMBAI 400 021. PA NO.AAACD4092N. VS. THE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) 1(2) MUMBAI. (APPELLANT) (RESPONDENT) ITA NO.2030/MUM/2007 : ASST.YEARS 2002-2003 THE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) 1(2) MUMBAI. VS. M/S.DELTA AIR LINES INC. GSA : INTERGLOBE AIR TRANSPORT BAJAJ BHAVAN, 12 TH FLOOR NARIMAN POINT, MUMBAI 400 021. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI KESHAVE SAXENA ASSESSEE BY : MS.HIRAL KHATAU O R D E R PER R.S.SYAL, AM : THIS BATCH OF THREE APPEALS COMPRISING OF TWO BY TH E ASSESSEE AND ONE BY THE REVENUE RELATES TO THE ASSESSMENT YEARS 2002-2003 A ND 2003-2004. SINCE THESE APPEAL INVOLVE SOME COMMON ISSUES, WE ARE THEREFORE , PROCEEDING TO DISPOSE THEM OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONV ENIENCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE PRAYED FOR ADJOURNMENT IN THIS CASE. HOWEVER, THE LEARNED DEPARTMENTAL REPRESENTATIVE SU BMITTED THAT THE TRIBUNAL HAS DECIDED THE APPEALS OF THE ASSESSEE AS WELL AS REVE NUE INVOLVING SIMILAR ISSUES IN EARLIER YEARS. ON A SPECIFIC QUESTION, THE LEARNED A.R. ADMITTED THIS FACT AND ALSO PLACED ON RECORD COPY OF THE ORDER PASSED BY THE TR IBUNAL DATED 29.09.2008 FOR ASSESSMENT YEARS 1992-93 TO 1999-2000. IN VIEW OF T HE FACT THAT THE TRIBUNAL HAS ALREADY DECIDED THE ISSUES RAISED IN THESE APPEALS AND NO DISTINCTION IN THE FACTS OF THE YEARS DECIDED BY THE TRIBUNAL VIS--VIS THOSE U NDER CONSIDERATION HAS BEEN ITA NO.1795, 1796 & 2030/MUM/2007 M/S.DELTA AIR LINES INC. 2 BROUGHT TO OUR NOTICE, WE ARE OF THE CONSIDERED OPI NION THAT THE REQUEST FOR ADJOURNMENT CANNOT BE ACCEPTED. 3. ON MERITS BOTH SIDES AGREED THAT THE TRIBUNAL HA S DECIDED ALL THE ISSUES RAISED IN THESE APPEALS IN THE AFORE-NOTED ORDER. R ESPECTFULLY FOLLOWING THE PRECEDENT, WE SET ASIDE THE IMPUGNED ORDERS AND RES TORE THE MATTER TO THE FILE OF A.O. FOR TAKING A DECISION IN ACCORDANCE WITH THE F INAL VIEW TAKEN BY THE TRIBUNAL IN EARLIER YEARS. 4. IN THE RESULT, ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 27 TH DAY OF DECEMBER, 2010. SD/- SD/- ( V.DURGA RAO ) ( R.S.SYAL ) JUDICIAL MEMBER ACC OUNTANT MEMBER MUMBAI : 27 TH DECEMBER, 2010. DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XXXI, MUMBAI. 5. THE DR/ITAT, MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR, ITAT, MUMBAI.