ASST CIT (IT) 1(1), V. AIR INDIA LTD,

MA 365/MUM/2013

• Counselvise Citation: [2014] 124 COUNSELVISE.COM (IT) 1451 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 3 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-01-2014
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: L
• Assessment Year: 2000-2001
• Appeal Filed On: 07-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

L IN THE INCOME TAX APPELLATE TRIBUNAL L BENCH, MUMBAI .. , , BEFORE SHRI P.M. JAGTAP, AM AND SHRI VIJAY PAL RAO, JM 364 /MUM/2013 ARISING OUT OF ITA NO.106/MUM/2005 ( / ASSESSMENT YEAR : 2001-02) 365 /MUM/2013 ARISING OUT OF ITA NO. 6630/MUM/2006 ( / ASSESSMENT YEAR : 2000-01) ASSTT . DIRECTOR OF INCOME TAX (IT)-1(1), ROOM NO. 117, IST FLOOR, SCINDIA HOUSE, BALLARD PIER, MUMBAI. / VS. M/S AIR INDIA LTD., AIR INDIA BUILDING, NARIMAN POINT, MUMBAI 21. . / PAN : AAACA 9213E (APPLICANT) .. RESPONDENT ) DEPARTMENT B Y : MS. NEERAJA PRADHAN ASSESSEE B Y : SHRI JITENDRA SANGHAVI ( ) / DATE OF HEARING : 10-01-2014 ( ) / DATE OF PRONOUNCEMENT : 10-01-2014 / O R D E R PER P.M. JAGTAP, A.M . : BY THESE MISC. APPLICATIONS, THE REVENUE IS SEEKING RECALL OF THE ORDER OF THE TRIBUNAL DTD. 28-5-2010 WHEREBY THE APPEALS OF THE REVENUE WERE 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 DIRECTED THE CENTRAL GOVERNMENT TO SET UP A COMMITTEE ON DISPUTES TO MONITOR THE DISPUTE S BETWEEN THE GOVERNMENT AND PUBLIC SECTOR ENTERPRISES AND GIVE CLEARANCE FOR LI TIGATION. IT WAS DIRECTED THAT NO SUCH LITIGATION SHOULD BE PROCEEDED WITH IN THE ABSENCE OF COD APPROVAL. SINCE THERE WAS MA 364 & 365/MUM/2013 2 NO CLEARANCE GIVEN BY THE COD TO THE APPEALS FILED BY THE REVENUE, THE SAID APPEALS WERE DISMISSED BY THE TRIBUNAL VIDE ITS ORDER DATED 28-5-2010 PASSED IN ITA NO. 106/MUM/2005 & ITA NO. 6630/MUM/2006 FOR A.YS. 2001 -02 AND 2000-01 FOR WANT OF SUCH APPROVAL. AS SUBMITTED BY THE LEARNED REPRE SENTATIVES OF BOTH THE SIDES, 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 CO RPORATION OF INDIA LTD. VS. UOI (CIVIL APPEAL NO. 1883 OF 2011) HAS RECALLED THE DI RECTIONS GIVEN IN THE CASE OF ONGC (SUPRA) OBSERVING THAT THE MECHANISM OF COD APPROVA L HAS OUTLIVED ITS UTILITY IN THE CHANGED SCENARIO. THE ORDER PASSED BY THE TRIBUNAL DTD. 28-5-2010 FOR A.YS. 2001-02 AND 2000-01 DISMISSING THE APPEALS OF THE REVENUE F OR WANT OF COD APPROVAL THUS IS NOT IN CONSONANCE WITH THE DECISION OF THE LARGER B ENCH OF THE HONBLE SUPREME COURT IN THE CASE OF ELECTRONICS CORPORATION OF INDIA LTD . (SUPRA) AND THERE IS A MISTAKE TO THAT EXTENT IN THE SAID ORDER WHICH IS APPARENT FROM REC ORD. WE, THEREFORE, RECALL THE SAID ORDER AND RESTORE THE CORRESPONDING APPEALS OF THE REVENUE. THE REGISTRY IS DIRECTED TO POST THE SAID APPEALS FOR HEARING AFRESH ON 07-04-2014 AS ANNOUNCED IN THE OPEN COURT AND TAKEN NOTE OF BY THE LD. REPRESENTATIVES OF BOT H THE PARTIES. 3. IN THE RESULT, THE MISC. APPLICATIONS FI LED BY THE REVENUE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 10-1-2014. . ( / 0 1040142014 ( SD/- SD /- (VIJAY PAL RAO) ( P.M. JAGTAP ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; 0 DATED 10-01-2014 .../ RK , SR. PS