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

ITA 4972/MUM/2009

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 8769 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-02-2011
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: G
• Next Hearing Date: 27-01-2014
• Assessment Year: 2001-2002
• Appeal Filed On: 31-08-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: R J SHUKLA

Judgement Text

1 ITA 4972/M/09 AIR INDIA LIMITED IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES G BEFORE SHRI P.M. JAGTAP, A.M. AND SHRI N.V. VASUDEV AN, J.M. ITA NO. 4972/MUM/2009 ASSESSMENT YEAR 2001-02 D.C.I.T. 5(2), ROOM NO. 571, 5 TH FLOOR, AAYAKAR BHAVAN, M.K. ROAD, MUMBAI 20. VS. M/S AIR INDIA LIMITED, O/O DIRECTOR FINANCE, OLD AIR PORT, KALINA, SANTACRUZ (E), MUMBAI 400 030. PAN AAACA9213E APPELLANT RESPONDENT APPELLANT BY SHRI PAVAN VED RESPONDENT BY SHRI R.J. SHUKLA ORDER PER P.M. JAGTAP, A.M. THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST THE ORDER OF LD. CIT(A) V, MUMBAI DATED 23.06.2009. 2. THE RESPONDENT ASSESSEE IN THIS CASE IS A PUBLIC SECTOR COMPANY FULLY OWNED BY THE GOVERNMENT OF INDIA AND AS ADMITTED EVEN BY THE LD. D.R. AT THE TIME OF HEARING BEFORE US, AN APPROVAL OF C.O.D. (COMMITTEE ON DISPUTE) IS REQUIRED TO PROCEED IN THE MATTER OF THIS APPEAL FILED BY THE R EVENUE AS HELD BY THE HONBLE SUPREME COURT IN THE CASE OF ONGC VS. COLLECTOR OF CENTRAL EXCISE 1992 (SUPPLEMENT 2) SCC 432. THE DEPARTMENT, HOWEVER, H AS NOT PLACED ON RECORD SUCH APPROVAL, IF ANY, OBTAINED FROM THE C.O.D. WE, THE REFORE, DISMISS THIS APPEAL FILED BY THE REVENUE FOR WANT OF SUCH APPROVAL. THE DEPARTME NT HOWEVER WILL BE AT LIBERTY TO 2 ITA 4972/M/09 AIR INDIA LIMITED MOVE THIS TRIBUNAL FOR RECALLING OF THIS ORDER AND RESTORATION OF ITS APPEAL IF THE REQUISITE APPROVAL OF C.O.D. IS OBTAINED IN FUTURE. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS DISM ISSED. ORDER PRONOUNCED IN THE OPEN COURT ON IST FEBRUARY, 2011. SD/- SD/- (N.V. VASUDEVAN) (P.M. JAGTAP) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI, DATED IST FEBRUARY, 2011. RK COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT(A) V, MUMBAI 4. THE CIT- MC - V, MUMBAI 5. THE DR BENCH, G 6. MASTER FILE // TUE COPY// BY ORDER DY/ASSTT. REGISTRAR ITAT, MUMBAI 3 ITA 4972/M/09 AIR INDIA LIMITED DATE INITIALS 1 DRAFT DICTATED ON 1.2.11 SR. PS 2 DRAFT PLACED BEFORE THE AUTHOR 2.2.11 SR. PS 3 DRAFT PLACED BEFORE THE SECOND MEMBER 4 APPROVED DRAFT COMES TO THE SR. PS SR. PS 5 KEPT FOR PRONOUNCEMENT ON SR. PS 6 FILE SENT TO THE BENCH CLERK SR. PS 7 DATE ON WHICH FILE GOES TO THE HEAD CLERK 8 DATE ON WHICH FILE GOES TO THE AR 9 DATE OF DISPATCH OF ORDER