AIR INDIA LTD, V. JTCIT RG 5,

MA 700/MUM/2012

• Counselvise Citation: [2013] 124 COUNSELVISE.COM (IT) 0096 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 16 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-02-2013
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 1997-1998
• Appeal Filed On: 22-11-2012
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: D J SUKLA
• Keywords: Reasonable cause

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, MUMBAI BENCH A BENCH BEFORE SHRI B.R.MITTAL(JUDICIAL MEMBER) AND SHRI RAJENDRA (ACCOUNTANT MEMBER) M.A NOS.36 TO 38/M/2012 (ARISING OUT OF ITA NOS.7407, 7644,7645/MUM/2003) ASSESSMENT YEARS: 1997-98, 98-99 & 1999-2000 M.A.NO.39/M/2012 (ARISING OUT OF I.T.A. NO.1014/M/2004) ASSESSMENT YEAR: 2000-2001 ACIT 5(1), MUMBAI. M/S. AIR INDIA LIMITED, OLD AIRPORT, SANTACRUZ (E), MUMBAI-400 029 PA NO.AAACA 9213 E (APPELLANT) VS. (RESPONDENT) M.A NO.700 TO 702/M/2012 (ARISING OUT OF ITA NOS.7722, 7723 724/MUM/2003) ASSESSMENT YEARS: 1997-98, 98-99, 1999-2000 M/S. AIR INDIA LIMITED, OLD AIRPORT, SANTACRUZ (E), MUMBAI-400 029 PA NO.AAACA 9213 E ACIT 5(1), MUMBAI. (APPELLANT) VS. (RESPONDENT) ASSESSEE BY : SHRI D.J. SUKLA REVENUE BY: SHRI MOHIT JAIN DATE OF HEARING: 08.2.2013 DATE OF PRONOUNCEMENT: 08 .2.2013 ORDER PER B.R.MITTAL, JM: THE DEPARTMENT AND THE ASSESSEE HAVE FILED THESE MI SCELLANEOUS APPLICATIONS AGAINST ORDER OF THE TRIBUNAL DATED 26.3.2007 RELA TING TO ASSESSMENT YEARS 1997-908 TO M/S. AIR INDIA LIMITED, 2 1999-2000 AND DEPARTMENT HAS ALSO FILED MISCELLANE OUS APPLICATION AGAINST ORDER OF THE TRIBUNAL DATED 6.11.2007 FOR ASSESSMENT YEAR 2000-2 001 PRAYING TO RECALL THE AFORESAID ORDERS PASSED BY THE TRIBUNAL. 2. DEPARTMENT AS WELL AS ASSESSEE IN THEIR RESPECT IVE APPLICATIONS HAVE STATED THAT THE TRIBUNAL DISMISSED THE ABOVE APPEALS AS NO APPR OVAL OF COD COULD BE OBTAINED TO FILE THE APPEALS. IT IS STATED BY BOTH THE PARTIES THAT AS PER EXISTING JUDGMENT OF HONBLE SUPREME COURT IN THE CASE OF ELECTRONIC CORPORATION OF INDIA LTD IN CIVIL APPEAL NO.1883/2011 DT.17.2.2011, THE COD CLEARANCE IS NO LONGER REQUIRED TO PURSUE THE APPEALS BEFORE THE TRIBUNAL AND THEREFORE, THE TRIB UNAL MAY RECALL ITS AFORESAID ORDERS DATED 26.3.2007 AND 6.11.2007 TO HEAR AND DECIDE T HE APPEALS ON MERITS. 3. AT THE TIME OF HEARING, IT IS OBSERVED THAT AFOR ESAID APPLICATIONS BY THE DEPARTMENT AS WELL AS BY THE ASSESSEE ARE BARRED BY LIMITATION AS THE SAME HAVE BEEN FILED AFTER A PERIOD OF MORE THAN FOUR YEARS. FURT HER, THE HONBLE SUPREME COURT BY ITS ORDER DATED 17.2.2011 STATED THAT NO APPROVAL OF CO D IS REQUIRED, INTER ALIA, TO FILE THE APPEALS BY THE CENTRAL GOVERNMENT UNDERTAKINGS AND/ OR BY DEPARTMENT AGAINST THE CENTRAL GOVERNMENT UNDERTAKINGS. AS NO REASONABLE CAUSE HAS BEEN SHOWN BY ANY OF THE PARTIES FOR THE DELAY IN FILING THE AFORESAID A PPLICATIONS, THEREFORE, SAME ARE BARRED BY LIMITATION AS PER SECTION 254(2) OF THE ACT. HE NCE, ALL M.AS FILED BY DEPARTMENT AS WELL AS BY ASSESSEE ARE DISMISSED BEING BARRED BY L IMITATIONS. 4. IN THE RESULT, M.AS FILED BY DEPARTMENT AS WELL AS BY ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT IN THE PRESENCE OF PARTIES AFTER THE HEARING WAS CONCLUDED ON 8 TH FEBRUARY, 2013 SD/- (RAJENDRA ) ACCOUNTANT MEMBER SD/- (B.R. MITTAL) JUDICIAL MEMBER MUMBAI, DATED 8 TH FEBRUARY, 2013 M/S. AIR INDIA LIMITED, 3 PARIDA COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS),, MUMBAI 4. COMMISSIONER OF INCOME TAX, , MUMBAI 5. DEPARTMENTAL REPRESENTATIVE, BENCH A MUMBAI //TRUE COPY// BY ORDER ASSTT. REGISTRAR, ITAT, MUMBAI