Supreme Court - Daily Orders
M/S Airport Authority Of India vs Cit on 3 July, 2015
Bench: A.K. Sikri, Rohinton Fali Nariman
ITEM NO.32 COURT NO.12 SECTION IIIA
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No(s). 15319/2015
(Arising out of impugned final judgment and order dated 08/10/2013
in WP No. 3162/2013 passed by the High Court Of Delhi At New Delhi)
M/S AIRPORT AUTHORITY OF INDIA Petitioner(s)
VERSUS
COMMISSIONER OF INCOME TAX,
NEW DELHI Respondent(s)
(with interim relief and office report)
Date : 03/07/2015 This petition was called on for hearing today.
CORAM :
HON'BLE MR. JUSTICE A.K. SIKRI
HON'BLE MR. JUSTICE ROHINTON FALI NARIMAN
For Petitioner(s)
Mr. Ved Jain, Adv.
Mr. Pranjal Srivastava. Adv.
Mr. Subodh S. Patil,(AOR)
For Respondent(s)
UPON hearing the counsel the Court made the following
O R D E R
It is the contention of learned counsel for the petitioner that the Income Tax Appellate Tribunal (ITAT) had rejected the appeal preferred by the Department way back in the year 2004 for want of approval from Committee of Disputes (COD) and this order was recalled after almost 9 years. He has produced before us a copy of the application filed by the Department seeking Signature Not Verified Digitally signed by Deepak revival of the appeal and submits that there is no averment in the Mansukhani Date: 2015.07.10 16:23:37 IST Reason: Digital Signature Card of Mr. Deepak Mansukhani is being used by Mr. Deepak Mansukhani, Court Master.
application as to whether any application seeking approval of COD was filed/pending or not on that date. Submission is that when no such application for approval was pending before the COD at the time of making application before the ITAT, the ITAT should not have revived the appeal as it would amount to reopening of the appeals which were disposed of long ago.
Issue notice returnable in four weeks, limited to the aforesaid extent to find out as to whether any application for COD approval was made by the Department for filing the appeal and if so what was the status of that application as on the date of filing of application for revival.
Shri B.V. Balram Das, Standing Counsel for the Union of India, accepts notice on behalf of the respondent. We have requested Mr. Maninder Singh, learned Additional Solicitor General, to verify the aforesaid position and inform us about the same on the next date of hearing.
(Ashok Raj Singh) (Suman Jain)
Court Master Court Master