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2008 (2) TMI 318 - HC - Income TaxApplication for revival of appeals - Appeal dismissed without considering the appeal on merits, but only on the ground that appellant failed to show the permission from Committee of Disputes appellant is directed to first move an application for revival of appeals before the Tribunal itself by stating all these facts after placing on record the resolution of the Government as well as other material showing that as far as the present dispute is concerned, no approval from Committee of Disputes is required
Issues:
Appeal against dismissal of appeals by the Income Tax Appellate Tribunal due to lack of permission from the Committee of Disputes. Analysis: The High Court heard the appeal filed by the Director Civil Aviation Punjab against the dismissal of eight appeals by the Income Tax Appellate Tribunal. The Tribunal had dismissed the appeals without considering them on merits because the appellant's counsel failed to show permission from the Committee of Disputes. The High Court noted that the appellant could get the appeals restored by obtaining clearance from the Committee of Disputes, as per the Supreme Court judgments referred to in the case. The appellant's counsel argued that the Committee of Disputes is only for inter-se disputes between the Central Government and the State Government, not for disputes between the appellant and the Income Tax Department. However, the counsel could not confirm whether the State of Punjab had decided to file an appeal against the order of the Commissioner of Income Tax (Appeals) before the Tribunal. The High Court directed the appellant to file an application for revival of appeals before the Tribunal, providing the resolution of the Government and other material to show that no approval from the Committee of Disputes was necessary for the present dispute. The High Court ordered that if the appellant filed the application within a month, the Tribunal would consider and decide it in accordance with the law after hearing the appellant and issuing a speaking order. With these instructions and observations, the High Court disposed of all the appeals, allowing the appellant the opportunity to revive the appeals by following the prescribed procedure.
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