Facts of the Case

The appellants had preferred Income Tax Appeals before the Delhi High Court. At the time of hearing, the appellants' counsel submitted that an application seeking approval from the Committee on Disputes (COD) had already been filed. However, the approval had not yet been granted. Since the required approval was still pending, the Court considered the maintainability and continuation of the appeals in those circumstances.

Issues Involved

  1. Whether the appeals could continue without the grant of COD approval.
  2. Whether the appellants should be granted liberty to revive the appeals upon obtaining the necessary approval.

Petitioner’s / Appellant’s Arguments

• The appellants submitted that an application seeking COD approval had already been filed.
• The approval process was pending and no approval had been granted till the date of hearing.

Respondent’s Arguments

• The order does not record any specific submissions made on behalf of the respondents.

Court Findings

• The Court noted the submission that COD approval had not yet been granted.
• Considering the absence of such approval, the Court found it appropriate to dispose of the appeals at that stage.
• The Court protected the rights of the appellants by granting liberty to seek revival of the appeals if and when COD approval was subsequently granted.

Court Order

The Delhi High Court disposed of ITA Nos. 917, 918 & 983/2009 with liberty to the appellants to seek revival of the appeals in the event that approval from the Committee on Disputes (COD) was granted in future.

Important Clarification

• The Court did not adjudicate the merits of the tax dispute.
• The disposal was procedural in nature owing to the absence of COD approval.
• The appellants retained the right to apply for revival of the appeals after obtaining the necessary approval.
• The order should not be construed as a decision on the substantive tax issues involved in the appeals.

Sections Involved

• Income-tax Act, 1961 (Appeals before the High Court)
• Committee on Disputes (COD) Approval Requirement (as applicable at the relevant time for litigation involving Government entities/Public Sector Undertakings)

Link to download the order - https://delhihighcourt.nic.in/app/case_number_pdf/2009:DHC:13370-DB/AKS24092009ITA9172009_115740.pdf

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