Union of India Vs Additional Director of Income Tax- Exemption Range-II (Delhi High Court)
Delhi High Court, in the case of Union of India Vs Additional Director of Income Tax- Exemption Range-II, dealt with a challenge to a common order passed by the Income Tax Appellate Tribunal (ITAT) which had dismissed two appeals related to Assessment Years (AY) 2008-09 and 2010-11 purely on the grounds of locus standi. The ITAT had held that the appellant, the Union of India (UoI), was not an “aggrieved party” and therefore lacked the standing to initiate the proceedings.
The UoI, represented by its Special Standing Counsel, argued that the original assessee, the Organising Committee, Commonwealth Games – 2010, Delhi, had been formally disbanded with the approval of the Government of India. Consequently, the UoI had “stepped into the shoes” of the Organising Committee, making it the appropriate and aggrieved party to file the appeals before the Tribunal against orders passed under Section 143(3) of the Income Tax Act, 1961.
After hearing submissions and reviewing the issue, the Counsel for the Revenue sought and was granted time to take instructions. Following this, the counsel informed the Court that the matter should be remanded to the ITAT for a decision on the substantive merits of the appeals.
