M/s Indian Airlines Ltd., New Delhi V. Addl. CIT, New Delhi

ITA 73/DEL/2011

• Counselvise Citation: 7320114 RSA 2011
• Duration Of Justice: 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-10-2011
• Assessment Year: 2005-2006
• Appeal Filed On: 06-01-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MOHNISH VR MA
• Assessee Lawyers: RAJNISH AGGARWAL
• Keywords: Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH `C: NEW DELHI BEFORE SHRI C.L.SETHI, JUDICIAL MEMBER AND SHRI K.G. BANSAL, ACCOUNTANT MEMBER I.T. A. NO.73/DEL/2011 ASSESSMENT YEAR : 2005-06 M/S. INDIAN AIRLINES LTD., ADDL. COMMISSIONER OF INCOME-TAX, (NOW AIR INDIA LTD.), VS. RANGE-11, NEW DELHI. AIRLINES HOUSE, 113, GURUDWARA RAKABGANJ ROAD, NEW DELHI. PAN: AACCN6194P (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI RAJNISH AGGARWAL, CA. RESPONDENT BY: SHRI MOHNISH VR MA, CIT-DR. O R D E R PER C.L. SETHI, JUDICIAL MEMBER: THE ASSESSEE IS IN APPEAL AGAINST COMMON ORDER DATE D 29.10.2010 PASSED BY THE LEARNED COMMISSIONER OF INCOME-TAX (A PPEALS) FOR THE ASSESSMENT YEARS 2005-06 AND 2001-02. THE PRESENT APPEAL IS ONLY RELATED TO THE ASSESSMENT YEAR 2005-06. 2 2. THE GROUNDS OF APPEAL TAKEN IN THIS ASSESSMENT Y EAR 2005-06 ARE IDENTICAL TO THE GROUNDS TAKEN IN THE ASSESSMENT YE AR 2001-02 INASMUCH AS THE LEARNED CIT(A), IN BOTH THE ASSESSMENT YEARS, H AS DISMISSED THE APPEALS FILED BY THE ASSESSEE ON THE GROUND THAT THE MEMORA NDUM OF APPEAL FILED BEFORE HIM WAS NOT SIGNED AND VERIFIED BY THE MANAG ING DIRECTOR/DIRECTOR OF THE ASSESSEE COMPANY BUT WAS SIGNED BY THE GENER AL MANAGER (FINANCE), WHO WAS NOT A COMPETENT AUTHORITY TO SIGN AND VERIF Y THE APPEAL FOR AND ON BEHALF OF THE ASSESSEE COMPANY. THE APPEAL PERTAIN ING TO THE ASSESSMENT YEAR 2001-02 BEING ITA NO.72/DEL/2011 HAS ALREADY B EEN DECIDED BY ITAT, DELHI BENCH `I, NEW DELHI, VIDE ORDER DATED 30 TH SEPTEMBER, 2011, BY WHICH THE TRIBUNAL RESTORED THE MATTER BACK TO T HE FILE OF THE LEARNED CIT(A) WITH A DIRECTION TO GIVE THE ASSESSEE A SPEC IFIC OPPORTUNITY TO RECTIFY THE DEFECT AND FILE A PROPER MEMO OF APPEAL COMPLYI NG WITH THE RULES OF THE STATUTE. 3. RESPECTFULLY FOLLOWING THE TRIBUNALS ORDER PASS ED FOR THE ASSESSMENT YEAR 2001-02 ON IDENTICAL ISSUE, WE RESTORE THE APP EAL BACK TO THE FILE OF THE LEARNED CIT(A) WITH A DIRECTION TO HIM TO GIVE THE ASSESSEE A SPECIFIC AND PROPER OPPORTUNITY TO RECTIFY THE DEFECT IN THE MEM O OF APPEAL AND FILE A PROPER APPEAL IN ACCORDANCE WITH THE RULES OF THE S TATUTE, AND IN CASE THE DEFECT IS REMOVED BY THE ASSESSEE, THE LEARNED CIT( A) SHALL DECIDE THE 3 VARIOUS ISSUES RAISED IN THE APPEAL BEFORE HIM ON T HEIR MERITS. WE ORDER ACCORDINGLY. 4. IN THE RESULT, THE PRESENT APPEAL FILED BY THE A SSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. THIS DECISION WAS PRONOUNCED ON 24 TH OCTOBER, 2011 IMMEDIATELY AFTER THE HEARING WAS OVER. SD/- SD/- (K.G. BANSAL) (C.L. SETHI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 24 TH OCTOBER, 2011. COPY OF THE ORDER FORWARDED TO:- 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR BY ORDER *MG DEPUTY REGISTRAR, ITAT.