M/S. AIR INDIA LTD., MUMBAI V. THE JT CIT (I.T) 3,

ITA 9320/MUM/2004

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4278 (ITAT-MUMBAI)
• Duration Of Justice: 11 year(s) 3 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2016
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: L
• Next Hearing Date: 14-08-2017
• Assessment Year: 2000-2001
• Appeal Filed On: 21-12-2004
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Recovery proceedings

Judgement Text

ITA NO.9320 AND 93 21/MUM/2004 ASSESSMENT YEAR: 2000 - 01 AND 2001 - 02 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI L BENCH, MUMBAI [CORAM : PRAMOD KUMAR AM AND PAWAN SINGH JM] ITA NO. 9320 AND 93 21/MUM/2004 AS SESSMENT Y EAR : 20 00 - 01 AND 2001 - 02 AIR INDIA LIMITED - AS AN AGENT OF CARBIJET INC .. ....... .APPELLANT AIR IN DIA BUILDING, NARIMAN POINT MUMBAI 400 021 [PAN: AAACA9213E] VS. JOINT DIRECTOR OF INCOME TAX - INTERNATIONAL TAXATION 3, MUMBAI ... RESPONDENT APPEARANCES BY: JITENDRA SANGHVI , FOR THE A PPELLANT JASBIR CHAUHAN , F OR THE RE SPONDENT DATE OF CONCL UDING THE HEARING : JANUARY 06 , 201 6 DATE OF PRONOUNCING THE ORDER : APRIL 5 TH , 201 6 O R D E R PER PRAMOD KUMAR AM : 1. THESE TWO APPEALS, FILED BY THE ASSESSEE, ARE DIRECTED AGAINST TWO SEPARATE, BUT MATERIALLY SIMILAR, ORDERS DATED 4 TH AP RIL 2003 PASSED BY THE LEARNED CIT(A) UPHOLDING THE ASSESSEE BEFORE US BEING TREATED AS AN AGENT OF CARBIJET INC UNDER SECTION 163 OF THE INCOME TAX ACT 1961. GRIEVANCES RAISED BY THE ASSESSEE ARE AS FOLLOWS: 1. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN RELYING ON HIS ORDER IN THE CASE OF CARIBJET INC TO CONCLUDE THAT CARIBJET INC. WAS IN RECEIPT OF INCOME FROM THE APPELLANT AND FURTHER ERRED IN CONFIRMING THE ORDER U/S 163 DATED 6.3.20 03 PASSED BY THE JR. DIRECTOR OF INCOME TAX (JDIT). 2. ON THE FACTS AND CIRCUMSTANCES OF THE CASE AND IN LAW THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN REJECTING SUBMISSION OF THE ITA NO.9320 AND 93 21/MUM/2004 ASSESSMENT YEAR: 2000 - 01 AND 2001 - 02 PAGE 2 OF 2 APPELLANT THAT THE DEPARTMENT HAVING ALREADY PASSED ORDER U /S 195(2) READ WITH SECTION 201 OF THE I.T. ACT AND HAVING ALREADY PROCEEDED AGAINST THE APPELLANT FOR RECOVERY OF TAX IN RESPECT OF COMPENSATION RECEIVED BY CARIBJET INC FOR TERMINATION OF LEASE, THERE CANNOT BE DOUBLE RECOVERY OF TAX IN RESPECT OF THE SA ME COMPENSATION FROM THE APPELLANT THROUGH ORDER U/S 163 AND FURTHER ERRED IN CONFIRMING THE ORDER U/S 163 DT. 6.3.2003 PASSED BY THE JDIT. 3. THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) ERRED IN REJECTING SUBMISSION OF THE APPELLANT THAT NONE OF T HE CONDITIONS PRESCRIBED IN SEC. 163 OF THE I.T. ACT FOR TREATING APPELLANT AS A REPRESENTATIVE ASSESSEE OF CARIBJET INC, WAS SATISFIED IN THIS CASE AND FURTHER ERRED IN CONFIRMING THE ORDER U/S 163 DT. 26.3.2003 PASSED BY THE JDIT. 2. LEARNED COUNSEL FO R THE ASSESSEE SUBMITTED THAT IN VIEW OF THE SUBSEQUENT DEVELOPMENTS, AND IN THE LIGHT OF THE ADVICE THEY HAVE NOW, THE ASSESSEE DOES NOT WISH TO PURSUE THESE APPEALS AT THIS STAGE. HE SUBMITS THAT THE ISSUE, ON MERITS, STANDS COVERED AGAINST THE ASSESSEE. 3. LEARNED DEPARTMENTAL REPRESENTATIVE, IN THE LIGHT OF THE ABOVE SUBMISSIONS, HAS NOTHING TO SAY. HE LEAVES IT TO THE BENCH. 4. IN VIEW OF THE ABOVE DISCUSSIONS, GRIEVANCES RAISED BY THE ASSESSEE ARE NOT REQUIRED TO BE ADJUDICATED ON MERITS. WE, THEREF ORE, SUMMARILY DISMISS THE SAME. 5. IN THE RESULT, BOTH THE APPEALS ARE DISMISSED. PRONOUNCED IN THE OPEN COURT TODAY ON THE 5 TH DAY OF APRIL, 2016 . SD/ - SD/ - PAWAN SINGH PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) DATED: THE 5 TH DAY OF APRIL , 2016 . COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIB UNAL MUMBAI B ENCHES, MUMBAI