IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. I.T.A.s No. 195 to 202 of 2008 DATE OF DECISION : 13.02.2008 Director Civil Aviation Punjab, Chandigarh .... APPELLANT Versus Commissioner of Income Tax, Chandigarh ..... RESPONDENT CORAM :- HON'BLE MR. JUSTICE SATISH KUMAR MITTAL HON'BLE MR. JUSTICE RAKESH KUMAR GARG Present: Mr. Pankaj Jain & Mr. Prakul Khurana, Advocates, for the appellant. * * * SATISH KUMAR MITTAL, J. ( Oral ) This order shall dispose of Income Tax Appeals No. 195 to 202 of 2008, as the same are arising from one and the same order. These appeals have been filed by the Director Civil Aviation Punjab, Chandigarh against the order dated 22.10.2007, whereby the eight appeals filed by the appellant before the Income Tax Appellate Tribunal, Chandigarh Bench, Chandigarh (hereinafter referred to as `the Tribunal') against the orders of Commissioner of Income Tax (Appeals) Chandigarh [hereinafter referred to as CIT (A)] dated 28.2.2007, for the assessment years 1996-1997 to 2002-2003 and 2005-2006, raising a common question ITA No. 195 of 2008 -2- of law, have been dismissed, without considering the appeals on merits, only on the ground that counsel for the appellant failed to show the permission to pursue the appeals, accorded by the Committee of Disputes. However, it was observed that in case “clearance” is obtained from the Committee of Disputes, the appellant shall get the appeals restored by moving an application. The said order was passed in terms of the various judgments of the Supreme Court i.e. in Oil & Natural Gas Commission v. Collector, Central Excise, (1994) 70 ELT 45 (S.C.) and Oil & Natural Gas Commission v. Collector, Central Excise, (1992) Supplementary (4) SCC 541. Learned counsel for the appellant, while referring to a letter dated 21.11.2007, written by Under Secretary, intimating the appellant that the Committee of Disputes is only constituted for the purpose of inter-se disputes between Department of Central Government and the State Government, contends that as far as the dispute between appellant and the Income Tax Department is concerned, that is not to be considered by the Committee of Disputes. However, learned counsel could not satisfy this court whether the State of Punjab has taken any conscious decision to file appeal against the order of the CIT (A) before the Tribunal. In view of the above, we are of the opinion that let the appellant 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 ITA No. 195 of 2008 -3- dispute is concerned, no approval from Committee of Disputes is required. If any such application is filed by the appellant within a period of one month, the same shall be considered and decided by the Tribunal in accordance with law, after hearing the appellant, by passing the speaking order. With the aforesaid observations, all these appeals stand disposed of. ( SATISH KUMAR MITTAL ) JUDGE February 13, 2008 ( RAKESH KUMAR GARG ) ndj JUDGE