DCIT (International Taxation), New Delhi V. M/s. British Airways Ple, Gurgaon

ITA 2149/DEL/2017

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8474 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 9 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2010-2011
• Appeal Filed On: 10-04-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VINAY CHOUDHARY
• Assessee Lawyers: S S TOMAR
• Keywords: Tax effect
• Section: 201

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI E BEN CH, NEW DELHI (THROUGH VIDEO CONFERENDCING) BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO.2149 & 2150/ DEL/2017 [ASSESSMENT YEAR: 2010-11 & 2011-12] THE DY. C.I.T. VS. BRITISH AIRWAYS PVT. LTD. CIRCLE 1(1) DLF PLAZA TOWERS, DLF QUTUB ENCLAV E NEW DELHI PHASE 1, GURGAON PAN: AABCB 7987 R [APPELLANT] [RESPONDENT] ASSESSEE BY : SHRI S.S. TOMAR, AD V REVENUE BY : SHRI VINAY CHOUDHARY , SR. DR DATE OF HEARING : 14.01.2021 DATE OF PRONOUNCEMENT : 14.01.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: BOTH THE CAPTIONED APPEALS BY THE REVENUE ARE PREFE RRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEAL S] - 42, NEW DELHI DATED 25.01.2017 PERTAINING TO ASSESSMENT YEARS 201 0-11 AND 2011-12. 2 2. A PERUSAL OF THE GRIEVANCE OF THE REVENUE SHOWS THAT THE TAX EFFECT WOULD BE LESS THAN RS. 50 LAKHS, THEREFORE, THESE A PPEALS ARE NOT MAINTAINABLE AS PER CBDT CIRCULAR NO. 17/2019 DATED 08.08.2019. 3. THESE APPEALS ARE, ACCORDINGLY, DISMISSED WITH L IBERTY TO THE REVENUE TO APPROACH THE TRIBUNAL AS PER THE PROVISI ONS OF LAW, SHOULD IT FEEL THAT THE TAX EFFECT IS MORE THAN RS. 50 LAKHS. 4. IN THE RESULT, THE APPEALS OF THE REVENUE IN ITA NOS. 2149 AND 2150/DEL/2017 ARE DISMISSED. 5. DECISION HAS BEEN ANNOUNCED IN THE OPEN COURT IN THE PRESENCE OF BOTH THE REPRESENTATIVES. THE ORDER IS PRONOUNCED IN THE OPEN COURT ON 14. 01.2021. SD/- SD/- [KULDIP SINGH] [N.K. BILLAIY A] JUDICIAL MEMBER ACCOUNTAN T MEMBER DATED: 14 TH JANUARY, 2021. VL/ 3 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) ASST. REGISTRAR, 5. DR ITAT, NEW DELHI DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER