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

MA 35/MUM/2012

• Counselvise Citation: [2012] 123 COUNSELVISE.COM (IT) 9089 (ITAT-MUMBAI)
• Duration Of Justice: 7 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 29-08-2012
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: G
• Assessment Year: 2001-2002
• Appeal Filed On: 23-01-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: K G KUTTY
• Assessee Lawyers: R J SHUKLA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH G, MUMBAI BEFORE SHRI P.M.JAGTAP, ACCOUNTANT MEMBER & SHRI AMIT SHUKLA, JUDICIAL MEMBER. M.A. NO. 35/MUM/2012 (IN ITA NO. 4972/MUM/2009) ASSESSMEN T YEAR : 2001-02. DY. COMMISSIONER OF INCOME-TAX, M/S AIR INDIA LIMITED, 5(2), MUMBAI. VS. O/O DIRECTOR FINANCE, OLD AIRPORT, KA LINA SANTACRUZ (E), MUMBAI 400 03 0. PAN AAACA9213E APPLICANT. RESPONDENT. APPLICANT BY : SHRI K.G. KUTTY. RESPON DENT BY : SHRI R.J. SHUKLA. DATE OF HEARING : 27-07-2012. DATE OF PRON OUNCEMENT : 29-08-2012. O R D E R. PER P.M. JAGTAP, A.M. : BY THIS MISCELLANEOUS APPLICATION, THE REVENUE IS SEEKING RECALL OF THE TRIBUNALS ORDER DATED 1 ST FEBRUARY, 2011 PASSED IN ITA NO.4972/MUM/2009 WHEREBY THE APPEAL OF THE REVENUE WAS DISMISSED FOR WANT OF COD APPROVAL. 2. WE HAVE HEARD THE ARGUMENTS OF BOTH THE SIDES AN D ALSO PERUSED THE RELEVANT MATERIAL ON RECORD. IT IS OBSERVED THAT IN THE CASE OF ONGC VS. C.C.E. REPORTED IN 104 CTR (SC) 31, THE HONBLE SUPREME COURT HAD DIRE CTED THE CENTRAL GOVERNMENT TO SET UP A COMMITTEE ON DISPUTES TO M ONITAR DISPUTES BETWEEN THE 2 M.A.NO.35/MUM/2012. GOVERNMENT AND PUBLIC SECTOR ENTERPRISES AND GIVE C LEARANCE FOR LITIGATION. IT WAS DIRECTED THAT NO SUCH LITIGATION COULD BE PROCEEDED WITH IN THE ABSENCE OF COD APPROVAL. SINCE THERE WAS NO CLEARANCE GIVEN BY THE COD TO THE APPEAL FILED BY THE REVENUE IN THE CASE OF THE ASSESSEE, A PUBLIC SECTO R ENTERPRISE, THE SAID APPEAL WAS DISMISSED BY THE TRIBUNAL VIDE ITS ORDER DATED 1 ST FEBRUARY, 2011 PASSED IN ITA NO. 4972/MUM/2009 FOR WANT OF SUCH APPROVAL. AS SUBMITT ED BY THE LEARNED DR, THE LARGER BENCH OF FIVE JUDGES OF THE HONBLE SUPREME COURT VIDE ITS ORDER DATED 17 TH FEBRUARY, 2011 PASSED IN THE CASE OF ELECTRONICS C ORPORATION OF INDIA LTD. VS. UOI (CIVIL APPEAL NO. 1883 OF 2011) HAS RECALLED TH E DIRECTIONS GIVEN IN THE CASE OF ONGC (SUPRA) OBSERVING THAT THE MECHANISAM OF CO D APPROVAL HAS OUTLIVED ITS UTILITY IN THE CHANGED SCENARIO. THE ORDER PASSED B Y THE TRIBUNAL DATED 1 ST FEBRUARY, 2011 IN ITA NO.4972/MUM/2009 DISMISSING THE APPEAL OF THE ASSESSEE FOR WANT OF COD APPROVAL THUS IS NOT IN CONSONANCE WITH THE DECISION OF THE LARGER BENCH OF THE HONBLE SUPREME COURT IN THE CA SE OF ELECTRONICS CORPORATION OF INDIA LTD. (SUPRA) AND THERE IS A MISTAKE TO THA T EXTENT IN THE SAID ORDER WHICH IS APPARENT FROM RECORD. WE, THEREFORE, RECALL THE SAI D ORDER AND RESTORE THE APPEAL OF THE REVENUE TO ITS ORIGINAL NO. WITH A DIRECTION TO THE REGISTRY TO FIX THE SAME FOR HEARING AFRESH. 3. IN THE RESULT, THE MISCELLANEOUS APPLICATION OF THE REVENUE IS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 29 TH DAY OF AUGUST, 2012. SD/- SD/- (AMIT SHUKLA) (P.M. JAGTAP) JUDICIAL MEMBER ACCO UNTANT MEMBER MUMBAI, DATED: 29 TH AUGUST, 2012. 3 M.A.NO.35/MUM/2012. COPY TO : 1. APPLICANT. 2. RESPONDENT 3. C.I.T. 4. CIT(A) 5. DR, G-BENCH. (TRUE COPY) BY ORD ER ASSTT. R EGISTRAR, ITAT, MUMBAI BEN CHES, MUMBA I. WAKODE