AIR INDIA LTD, MUMBAI V. ADDL CIT RG 5(1), MUMBAI

MA 66/MUM/2020

• Counselvise Citation: [NaN] 107 COUNSELVISE.COM (IT) 1922 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 9 month(s) 22 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 03-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2009-2010
• Appeal Filed On: 11-02-2020
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Section: 32; 147; 131; 68; 246; 69; 145; 27; 148; 54; 37; 6; 56; 263; 63; 132; 12; 28; 144; 10; 90; 154; 2; 11; 15; 271(1)(b); 139; 92

Judgement Text

MA No. 66/Mum/2020 Assessment Year: 2009-10 Page 1 of 3 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI “B” BENCH, MUMBAI [Coram: Pramod Kumar (Vice President) and Kuldip Singh, JM] MA No.66/Mum/2020 (Arising out of ITA No. 3383/Mum/2014) Assessment year: 2009-10 Air India Ltd. ............................Appellant Formerly known as National Aviation Co. Of India Ltd., Old Airport Kalina Santacruz (E), Mumbai-400 029 [PAN: AACCN 6194 P] Vs Additional Commissioner of Income Range-5(1) ............................Respondent Appearances by Bhavani Shukla for the appellant Satya Pinisetty for the respondent Date of concluding the hearing : December 03, 2021 Date of pronouncement : December 03, 2021 ORAL ORDER (Dictated in the open court) Per Pramod Kumar, VP: 1. By way of this rectification petition, the assessee applicant points out a mistake apparent from the record in the order dated 08.08.2019, passed by the Tribunal for the Assessment Year 2009-10. 2. Ms. Bhavani Shukla, the learned counsel for the assessee points out that ground no. 4 raised in the original appeal has not been disposed off, apparently on account of inadvertent omission in the order of the tribunal. She takes us through the grounds of appeal and then to the order of the Tribunal to point out that after disposing off ground no.3, the Tribunal has straight away moved to ground no. 5. In the process, thus, ground no.4 has remained to be MA No. 66/Mum/2020 Assessment Year: 2009-10 Page 2 of 3 disposed off. The said ground as pointed out by the learned counsel for the assessee is reproduced as under: “4. On the facts and circumstances of the case and in law the learned CIT(A) erred in confirming addition made to the income of the appellant by Rs.121.48 crores in respect of transactions with the subsidiary Airlines Allied Services Ltd. (AASL).” 3. Shri Satya Pinisetty, learned Senior Departmental Representative graciously accepts that the mistake pointed out by the learned counsel for the assessee is indeed correct inasmuch as, after disposing of ground no.3 it has straight away moved to ground no.5. 4. Having heard the rival contentions and having perused the material on record, we are satisfied that an inadvertent mistake apparent from the record has been crept in the order dated 08.08.2019 passed by the Tribunal, inasmuch as ground no.4, which is stated earlier has remained undisposed of. In these circumstances, we deem it fit and proper to recall the order dated 08.08.2019 for the limited purposes of disposing off ground no.4. With the consent of the parties, the matter is directed to be listed for the hearing on 03.01.2022. As the date is announced in the open court, there is no need for issuance of notices. 5. In the result, the miscellaneous application is allowed in the terms indicated above. Order dictated and pronounced in the open court itself, i.e., on 3 rd day of December, 2021. Sd/- Sd/- Kuldip Singh Pramod Kumar (Judicial Member) (Vice President) Mumbai, dated the 3 r d day of December, 2021 Roshani, Sr. PS Copies to: (1) The Applicant (2) The respondent (3) CIT (4) CIT(A) (5) DR (6) Guard File By order True Copy Assistant Registrar/Sr. PS Income Tax Appellate Tribunal Mumbai benches, Mumbai