AIR INDIA LTD, MUMBAI v. DCIT 5(2), MUMBAI

CO 174/MUM/2010 | 2006-2007
Pronouncement Date: 20-10-2010 | Result: Dismissed

Appeal Details

RSA Number 17419923 RSA 2010
Assessee PAN AAACA9213E
Bench Mumbai
Appeal Number CO 174/MUM/2010
Duration Of Justice 1 month(s) 6 day(s)
Appellant AIR INDIA LTD, MUMBAI
Respondent DCIT 5(2), MUMBAI
Appeal Type Cross Objection
Pronouncement Date 20-10-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted Not Allotted
Tribunal Order Date 20-10-2010
Date Of Final Hearing 22-07-2010
Next Hearing Date 22-07-2010
Assessment Year 2006-2007
Appeal Filed On 14-09-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES A MUMBAI BEFORE SHRI. J.SUDHAKAR REDDY (A.M.) AND SHRI. V.D. RAO (J.M.) ITA NO.6257/MUM/2009 ASSESSMENT YEAR : 2006-2007 DEPTY. COMMISSIONER OF INCOME-TAX R.NO.571 1 ST FLOOR AAYAKAR BHAVAN M.K. RD. MUMBAI 400 020. VS. AIR INDIA LTD. OLD AIR PORT KALINA SANTACRUZ (E) MUMBAI - 400 029. PAN : AAACA9213E (APPELLANT) (RESPONDENT) CO NO.174/MUM /2010 ARISING OUT OF ITA NO. 6257/MUM/2009 ASSESSMENT YEAR : 2006-2007 AIR INDIA LTD. OLD AIR PORT KALINA SANTACRUZ (E) MUMBAI - 400 029. PAN : AAACA9213E VS. DEPTY. COMMISSIONER OF INCOME-TAX R.NO.571 1 ST FLOOR AAYAKAR BHAVAN M.K. RD. MUMBAI 400 020. (CROSS OBJECTOR) (RESPONDENT) APPELLANT/RESPONDENT BY : SHRI. S.K. PAHWA. RESPONDENT/APPELLANT BY : SHRI. D.J. SHUKLA. O R D E R PER V.D. RAO A.M. THIS APPEAL IS PREFERRED BY THE REVENUE AGAINST TH E ORDER OF LEARNED CIT(A)-IX MUMBAI DATED 25.09.2009 AND SAME IS BEIN G DISPOSED OFF ALONG WITH THE CROSS OBJECTION FILED BY THE ASSESSEE BEIN G CO. NO. 174/MUM/2010. 2 . AT THE OUTSET IT IS NOTICED THAT THE ASSESSEE BEIN G THE GOVERNMENT OF INDIA UNDERTAKING APPROVAL FROM COD IS NECESSARY F OR THE DEPARTMENT TO ITA NO.6257/MUM/2009 CO NO.174/MUM/2010 2 PROSECUTE THIS APPEAL AS LAID DOWN BY THE HONBLE SUPREME COURT IN THE CASE OF OIL AND NATURAL GAS COMMISSION VS. COLLECTO R OF CENTRAL EXCISE (1992 SUPP. (2) SCC 432) SUCH APPROVAL IS NOT FILE D BEFORE THE TRIBUNAL. THEREFORE IT IS NOT POSSIBLE TO PROCEED WITH THE H EARING OF THIS APPEAL WITHOUT THE APPROVAL OF COD. 3. UNDER THESE CIRCUMSTANCES THE APPEAL IS DISMISS ED FOR WANT OF COD APPROVAL. HOWEVER IT IS OPEN TO THE DEPARTMENT TO PROCEED AS PER LAW AFTER OBTAINING THE APPROVAL OF COD. 4. SO FAR AS CROSS OBJECTION FILED BY THE ASSESSEE IS CONCERNED IN CONSEQUENCE TO THE DISMISSAL OF THE REVENUES APPEA L THE CROSS OBJECTION FILED BY THE ASSESSEE IS REJECTED. HOWEVER IT IS OPEN TO THE ASSESSEE TO FILE THE C.O. IF THE DEPARTMENT FILES APPEAL AFTER OBTAI NING THE COD. 9. IN THE RESULT APPEAL OF THE REVENUE AS WELL AS CROSS OBJECTION OF THE ASSESSEE IS DISMISSED. ORDER PRONOUNCED ON THIS DAY OF 20 TH DAY OF OCTOBER 2010. SD/- SD/- (J. SUDHAKAR REDDY) (V.D. RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER MUMBAI DATED 20 TH OCTOBER 2010. JANHAVI COPY TO: 1. THE APPELLANT 2. THE RESPONDENT 3. COMMISSIONER OF INCOME TAX (APPEALS)-XVIII MUM BAI 4. COMMISSIONER OF INCOME TAX CITY-XVIII MUMBAI 5. DEPARTMENTAL REPRESENTATIVE BENCH C MUMBAI (TRUE COPY) BY ORDER ASSTT. REGISTRAR ITAT MUMBAI