2014 (1) TMI 1238 - HC - Income Tax

Revival of appeal Approval from Committee on Disputes Pending appeal before SC Held that - The appeal is dismissed as the matter is already pending before the SC - The appeal pertains to assessment year 2002-03 and the Revenue had also preferred an application before COD for grant of approval the Revenue is given liberty to revive the appeal in case favourable decision comes from the Supreme Court Decided against Revenue.

Summary

Issues:
Revival of appeal dismissed for want of approval from Committee on Disputes (COD); Application contested based on COD refusal; Impact of Supreme Court order on COD mechanism; Typographical error in minutes of COD meeting.

Analysis:
The judgment pertains to an application for revival of appeals dismissed due to lack of approval from the Committee on Disputes (COD). The applicant, Commissioner of Income Tax, sought revival citing a Supreme Court order dated 17th February, 2011, which declared the COD mechanism obsolete. The respondent contested, highlighting COD's refusal based on a meeting held on 16th October, 2008, as per circulated minutes on 4th November, 2008. The court noted the factual correctness of the respondent's position and referred to a previous order in a similar case, ITA 86/2009, where revival was denied. However, the applicant mentioned a pending Special Leave to Appeal against the decision. The court also considered a government memorandum indicating the winding up of COD post the Supreme Court order.

In the case of ITA 85/2008, a similar situation arose concerning assessment year 2002-03, where the Revenue's application to COD was declined. An error in the minutes of the meeting held on 16th October, 2008, led to confusion regarding the assessment years under consideration. The court clarified the typographical error and disposed of the application, allowing the Revenue to seek revival upon a favorable Supreme Court decision in a related case. The judgment emphasized the importance of awaiting the Supreme Court's decision before pursuing revival of appeals dismissed by COD.

Overall, the judgment highlighted the significance of the Supreme Court's order on the COD mechanism, the impact of COD's decisions on appeal revivals, and the need for clarity and accuracy in administrative procedures to avoid errors like typographical mistakes in meeting minutes. The court's decision to link revival possibilities to the outcome of related Supreme Court cases showcased a cautious approach, ensuring legal proceedings align with higher court directives and administrative protocols.