M/s. DELTA AIR LINES INC., MUMBAI v. DDIT (I.T) - 1(2), MUMBAI

ITA 1795/MUM/2007 | 2002-2003
Pronouncement Date: 27-12-2010 | Result: Allowed

Appeal Details

RSA Number 179519914 RSA 2007
Bench Mumbai
Appeal Number ITA 1795/MUM/2007
Duration Of Justice 3 year(s) 9 month(s) 29 day(s)
Appellant M/s. DELTA AIR LINES INC., MUMBAI
Respondent DDIT (I.T) - 1(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 27-12-2010
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted L1
Tribunal Order Date 27-12-2010
Date Of Final Hearing 11-06-2010
Next Hearing Date 11-06-2010
Assessment Year 2002-2003
Appeal Filed On 28-02-2007
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES L MUMBAI BEFORE SHRI R.S.SYAL AM AND SHRI V.DURGA RAO JM ITA NOS.1795 & 1796/MUM/2007 : ASST.YEARS 2002-200 3 & 2003-2004 M/S.DELTA AIR LINES INC. GSA : INTERGLOBE AIR TRANSPORT BAJAJ BHAVAN 12 TH FLOOR NARIMAN POINT MUMBAI 400 021. PA NO.AAACD4092N. VS. THE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) 1(2) MUMBAI. (APPELLANT) (RESPONDENT) ITA NO.2030/MUM/2007 : ASST.YEARS 2002-2003 THE DEPUTY DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION) 1(2) MUMBAI. VS. M/S.DELTA AIR LINES INC. GSA : INTERGLOBE AIR TRANSPORT BAJAJ BHAVAN 12 TH FLOOR NARIMAN POINT MUMBAI 400 021. (APPELLANT) (RESPONDENT) REVENUE BY : SHRI KESHAVE SAXENA ASSESSEE BY : MS.HIRAL KHATAU O R D E R PER R.S.SYAL AM : THIS BATCH OF THREE APPEALS COMPRISING OF TWO BY TH E ASSESSEE AND ONE BY THE REVENUE RELATES TO THE ASSESSMENT YEARS 2002-2003 A ND 2003-2004. SINCE THESE APPEAL INVOLVE SOME COMMON ISSUES WE ARE THEREFORE PROCEEDING TO DISPOSE THEM OFF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONV ENIENCE. 2. THE LEARNED COUNSEL FOR THE ASSESSEE PRAYED FOR ADJOURNMENT IN THIS CASE. HOWEVER THE LEARNED DEPARTMENTAL REPRESENTATIVE SU BMITTED THAT THE TRIBUNAL HAS DECIDED THE APPEALS OF THE ASSESSEE AS WELL AS REVE NUE INVOLVING SIMILAR ISSUES IN EARLIER YEARS. ON A SPECIFIC QUESTION THE LEARNED A.R. ADMITTED THIS FACT AND ALSO PLACED ON RECORD COPY OF THE ORDER PASSED BY THE TR IBUNAL DATED 29.09.2008 FOR ASSESSMENT YEARS 1992-93 TO 1999-2000. IN VIEW OF T HE FACT THAT THE TRIBUNAL HAS ALREADY DECIDED THE ISSUES RAISED IN THESE APPEALS AND NO DISTINCTION IN THE FACTS OF THE YEARS DECIDED BY THE TRIBUNAL VIS--VIS THOSE U NDER CONSIDERATION HAS BEEN ITA NO.1795 1796 & 2030/MUM/2007 M/S.DELTA AIR LINES INC. 2 BROUGHT TO OUR NOTICE WE ARE OF THE CONSIDERED OPI NION THAT THE REQUEST FOR ADJOURNMENT CANNOT BE ACCEPTED. 3. ON MERITS BOTH SIDES AGREED THAT THE TRIBUNAL HA S DECIDED ALL THE ISSUES RAISED IN THESE APPEALS IN THE AFORE-NOTED ORDER. R ESPECTFULLY FOLLOWING THE PRECEDENT WE SET ASIDE THE IMPUGNED ORDERS AND RES TORE THE MATTER TO THE FILE OF A.O. FOR TAKING A DECISION IN ACCORDANCE WITH THE F INAL VIEW TAKEN BY THE TRIBUNAL IN EARLIER YEARS. 4. IN THE RESULT ALL THE APPEALS ARE ALLOWED FOR S TATISTICAL PURPOSES. ORDER PRONOUNCED ON THIS 27 TH DAY OF DECEMBER 2010. SD/- SD/- ( V.DURGA RAO ) ( R.S.SYAL ) JUDICIAL MEMBER ACC OUNTANT MEMBER MUMBAI : 27 TH DECEMBER 2010. DEVDAS* COPY TO : 1. THE APPELLANT. 2. THE RESPONDENT. 3. THE CIT CONCERNED 4. THE CIT(A) - XXXI MUMBAI. 5. THE DR/ITAT MUMBAI. 6. GUARD FILE. TRUE COPY. BY ORDER ASSISTANT REGISTRAR ITAT MUMBAI.