DEPUTY COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION 4 2 2, MUMBAI V. STAR CRUISES (INDIA) TRAVEL SERVICES PRIVATE LIMITED , MUMBAI

ITA 5303/MUM/2024

AI Insights

The case involves multiple appeals by the Revenue against the orders passed by the Commissioner of Income-tax (Appeals)-58, Mumbai, for the assessment years 2017-18 to 2021-22. The appeals were consolidated due to common issues involved. The primary legal issue was whether the tax effect in each appeal justified proceeding despite being below the threshold limit set by the CBDT. The Departmental Representative argued that the cases fell under exceptions to the threshold limit, but failed to provide substantiation. Consequently, the tribunal dismissed the appeals, allowing the Revenue the option to file for a recall if they could provide necessary documentary evidence later.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 41601 (ITAT-MUMBAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-02-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2018-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KRISHNA KUMAR
• Keywords: Tax effect

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “I” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND SHRI SUNIL KUMAR SINGH (JUDICIAL MEMBER) ITA Nos. 5251, 5303, 5249, 5246 & 5245/MUM/2024 Assessment Years: 2017-18 to 2021-22 Dy. CIT(IT)-4(2)(2), Room No. 627, 6th floor, Kautilya Bhavan, BKC, Mumbai-400051. Vs. M/s Star Cruises (India) Travel Services Pvt. Ltd., A-520, 5th floor, Kanakia Zillion, LBS Marg Junction, CST Road, BKC Annexe, Kurla West, Mumbai-400070. PAN NO. AAFCS 4154 H Appellant Respondent Assessee by : None Revenue by : Mr. Krishna Kumar, Sr. DR Date of Hearing : 17/02/2025 Date of pronouncement : 17/02/2025 ORDER PER BENCH The captioned appeals by the Revenue are directed against separate orders, all dated 30.03.2024, passed by the Ld. Commissioner of Income-tax (Appeals)-58, Mumbai [in short ‘the Ld. CIT(A)’] for assessment years 2017-18 to 2021-22 respectively. As the common issues in dispute are involved in these appeals, therefore same were heard together and disposed off by way of this consolidated order for 2. At the outset, on perusal of the Form No. 36 filed by the Revenue in the various assessment years involved is below the threshold limit of Rs.60,00,000/ by the Central Board of Direct Taxes (CBDT) 09/2024 dated 17th involved in these appeals Assessment Year 2017-18 2018-19 2019-2020 2020-21 2021-22 2.1 The Ld. Departmental Representative (DR) however submitted that cases of the assessee falls under exception Circular, but he could not substantiate his claim and therefore, the captioned appeals are held to be below the prescribed limit for filing appeal by the Revenue before the Tribunal and hence same are dismissed as deemed to be granted liberty to file subsequently able to substantiate by way of documentary evidence M/s Star Cruises (India) Travel Services Pvt. ITA Nos. 5251, 5303, 5249, 5246 & ore same were heard together and disposed off by way of this consolidated order for the sake of convenience. At the outset, on perusal of the Form No. 36 filed by the Revenue in the various assessment years, we find below the threshold limit of Rs.60,00,000/ by the Central Board of Direct Taxes (CBDT) vide th September, 2024. The year- involved in these appeals is reproduced as under: Assessment Year Tax Effect (in Rs.) 36,92,503/ 26,61,320/ 20,14,457/ 22,23,166/ 4,504/ 2.1 The Ld. Departmental Representative (DR) however submitted that cases of the assessee falls under exception he could not substantiate his claim and therefore, the captioned appeals are held to be below the prescribed limit for filing appeal by the Revenue before the Tribunal and hence same are deemed to be withdrawn. However, the Revenue is liberty to file misc application for recall of the appeals if subsequently able to substantiate by way of documentary evidence M/s Star Cruises (India) Travel Services Pvt. Ltd. 2 ITA Nos. 5251, 5303, 5249, 5246 & 5245/MUM/2024 ore same were heard together and disposed off by way of this At the outset, on perusal of the Form No. 36 filed by the , we find that tax effect below the threshold limit of Rs.60,00,000/- prescribed vide Circular No. -wise tax effect (in Rs.) 36,92,503/- 26,61,320/- 457/- 22,23,166/- 4,504/- 2.1 The Ld. Departmental Representative (DR) however submitted that cases of the assessee falls under exceptions to the said he could not substantiate his claim and therefore, the captioned appeals are held to be below the prescribed limit for filing appeal by the Revenue before the Tribunal and hence same are withdrawn. However, the Revenue is misc application for recall of the appeals if subsequently able to substantiate by way of documentary evidence that the cases falls in any of the exceptions provided in the CBDT Circular (supra). 3. In the result, all the appeals of the R Order pronounced in the open Court. Sd/ (SUNIL KUMAR SINGH JUDICIAL MEMBER Mumbai; Dated: 18/02/2025 Rahul Sharma, Sr. P.S. Copy of the Order forwarded to 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. //True Copy// M/s Star Cruises (India) Travel Services Pvt. ITA Nos. 5251, 5303, 5249, 5246 & in any of the exceptions provided in the CBDT In the result, all the appeals of the Revenue are dismissed. Order pronounced in the open Court. Sd/- Sd/ SUNIL KUMAR SINGH) (OM PRAKASH KANT JUDICIAL MEMBER ACCOUNTANT MEMBER Copy of the Order forwarded to : BY ORDER, (Assistant Registrar) ITAT, Mumbai M/s Star Cruises (India) Travel Services Pvt. Ltd. 3 ITA Nos. 5251, 5303, 5249, 5246 & 5245/MUM/2024 in any of the exceptions provided in the CBDT evenue are dismissed. Sd/- OM PRAKASH KANT) ACCOUNTANT MEMBER BY ORDER, (Assistant Registrar) ITAT, Mumbai "