Facts of the Case

The appeals bearing ITA Nos. 917, 918 and 983 of 2009 were listed before the Delhi High Court. During the hearing, counsel appearing for the appellants submitted that an application seeking approval from the Committee on Disputes (COD) had already been filed. However, as on the date of hearing, no approval had been granted by the COD.

In view of the absence of the requisite approval, the maintainability and continuation of the appeals became subject to the grant of such approval.

Issues Involved

  1. Whether the Income Tax Appeals could be proceeded with in the absence of approval from the Committee on Disputes (COD)?
  2. Whether liberty should be granted to the appellants to seek revival of the appeals after obtaining the requisite approval?

Petitioner’s / Appellant’s Arguments

• The appellants submitted that an application seeking approval from the Committee on Disputes had already been filed.
• It was contended that although the approval process had been initiated, the approval had not yet been granted.
• The appellants sought appropriate consideration of the appeals in light of the pending approval process.

Respondent’s Arguments

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

Court Findings

• The Delhi High Court noted the submission made on behalf of the appellants that COD approval had been sought but had not yet been granted.
• The Court observed that, in the prevailing circumstances, continuation of the appeals was not warranted in the absence of the requisite approval.
• At the same time, the Court considered it appropriate to preserve the appellants’ right to pursue the matter upon obtaining such approval.

Court Order

The Delhi High Court disposed of ITA Nos. 917, 918 and 983 of 2009 with liberty to the appellants to seek revival of the appeals if and when approval from the Committee on Disputes (COD) was granted.

Important Clarification

• The Court did not adjudicate upon the merits of the tax dispute.
• The disposal of the appeals was procedural in nature.
• The appellants were expressly granted liberty to revive the appeals upon obtaining COD approval.
• No findings were rendered on the substantive questions of law involved in the appeals.

Sections Involved

• Committee on Disputes (COD) approval mechanism (as applicable at the relevant time for litigation involving Government entities/Public Sector Undertakings).
• Income Tax Act, 1961 – Appeal provisions before the High Court (specific substantive sections not discussed in the order).

Link to download the order - https://delhihighcourt.nic.in/app/case_number_pdf/2009:DHC:13375-DB/AKS24092009ITA9832009_120009.pdf

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