DDIT Circle-2 (2), New Delhi V. Thales e-Transaction CGA S.A, New Delhi

ITA 2785/DEL/2008

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 7867 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-04-2019
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 01-08-2017
• Assessment Year: 2004-2005
• Appeal Filed On: 27-08-2008
• Court: TRIBUNAL

Judgement Text

ITA NOS.-2625/DEL/2008 AND FOUR OTHER APPEALS. THALES SIX GTS FRANCE SAS PAGE 1 OF 5 IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: D: NEW DELHI) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER ITA NO:- 2625/DEL/2008 ( ASSESSMENT YEAR: 2003-04) THALES SIX GTS FRANCE SAS, (FORMERLY THALES COMMUNICATION & SECURITY SAS). VS. ASSISTANT DIRECTOR OF INCOME - TAX, CIRCLE 2(2), INTERNATIONAL TAXATION, NEW DELHI. PAN NO: AAECT1470C APPELLANT RESPONDENT ITA NO:- 2626/DEL/2008 ( ASSESSMENT YEAR: 2004-05) THALES SIX GTS FRANCE SAS, (FORMERLY THALES COMMUNICATION & SECURITY SAS). VS. ASSISTANT DIRECTOR OF INCOME - TAX, CIRCLE 2(2), INTERNATIONAL TAXATION, NEW DELHI. PAN NO: AAECT1470C APPELLANT RESPONDENT ITA NO:- 2784/DEL/2008 ( ASSESSMENT YEAR: 2003-04) DEPUTY DIRECTOR OF INCOME TAX, CIRCLE 2(2),INTERNATIONAL TAXATION, NEW DELHI. VS. THALES SIX GTS FRANCE SAS, (FORMERLY THALES COMMUNICATION & SECURITY SAS). PAN NO: AAECT1470C APPELLANT RESPONDENT ITA NOS.-2625/DEL/2008 AND FOUR OTHER APPEALS. THALES SIX GTS FRANCE SAS PAGE 2 OF 5 ITA NO:- 2785/DEL/2008 ( ASSESSMENT YEAR: 2004-05) DEPUTY DIRECTOR OF INCOME TAX, CIRCLE 2(2),INTERNATIONAL TAXATION, NEW DELHI. VS. M/S THALES E - TRANSACTIONS CGA S.A (NOW KNOWN AS THALES E- TRANSPORTATION SYSTEM SA) LE MERIDIEN TOWER, 6 TH FLOOR, RAISINA ROAD, WINDSOR PLACE, NEW DELHI. PAN NO: AAECT1470C APPELLANT RESPONDENT ITA NO:- 5909/DEL/2010 ( ASSESSMENT YEAR: 2007-08) THALES SIX GTS FRANCE SAS, (FORMERLY THALES COMMUNICATION & SECURITY SAS). VS. DY. DIRECTOR OF INCOME - TAX, CIRCLE 2(2), INTERNATIONAL TAXATION, NEW DELHI. PAN NO: AAECT1470C APPELLANT RESPONDENT ASSESSEE BY : SHRI R.R. MAURYA, ADV. REVENUE BY : SHRI VIJAY KR. JIWANI, SR. DR ORDER PER BENCH THESE BUNCH OF FIVE APPEALS FILED BY THE ASSESSEE A ND REVENUE ARE DIRECTED AGAINST THE ORDER OF LEARNED COMMISSIONER OF INCOME - TAX (APPEALS)-XXIX, NEW DELHI ITA NOS.-2625/DEL/2008 AND FOUR OTHER APPEALS. THALES SIX GTS FRANCE SAS PAGE 3 OF 5 [LD. CIT(A), FOR SHORT) DATED 29.04.2008 FOR ASSESS MENT YEAR 2003-04 AND 2004-05 AND AGAINST THE ASSESSMENT ORDER DATED 01.10.2010 U NDER SECTION 144C(1)/143(3) OF INCOME TAX ACT, 1961 (I.T. ACT, FOR SHORT) FOR AS SESSMENT YEAR 2007-08. FOR THE SAKE OF CONVENIENCE AND BREVITY THESE FIVE APPEALS, FILE D BY REVENUE AND ASSESSEE, ARE BEING DISPOSED OFF BY WAY OF THIS CONSOLIDATED ORDE R. (2) ADMITTEDLY, THE TAX EFFECT IN EACH OF THE TWO D EPARTMENTAL APPEALS VIDE ITA NOS. 2784, 2785/DEL/ 2008 IS LESS THAN RS.20 LAKHS. VIDE CIRCULAR NO. 3 OF 2018 DATED 11.07.2018 ISSUED BY CENTRAL BOARD OF DIRECT TAXES (CBDT) UNDER SECTION 268A OF THE I.T. ACT, IT HAS BEEN DIRECTED THAT DEPARTMENT SHAL L NOT FILE APPEAL BEFORE THE TRIBUNAL IN CASE WHERE THE TAX EFFECT DOES NOT EXCEED THE MONET ARY LIMIT OF RS.20 LAKHS. IT IS ALSO DIRECTED THAT THIS INSTRUCTION WILL APPLY RETROSPEC TIVELY TO THE PENDING APPEALS AND APPEALS TO BE FILED HENCEFORTH IN THE TRIBUNAL. IT IS ALSO DIRECTED IN THIS CIRCULAR, THAT PENDING APPEALS BELOW THE SPECIFIED TAX EFFECT MAY BE WITHDRAWN/NOT PRESSED. VIDE TWO DIFFERENT LETTERS, EACH DATED 22.04.2019; PETIT ION WAS FILED BY THE ASSESSEE, SEEKING DISMISSAL OF DEPARTMENTAL APPEALS. LEARNED SR. DR, WHO APPEARED ON BEHALF OF REVENUE, DID NOT PRESS THE APPEALS IN VIEW OF THE A FORESAID CIRCULAR OF CBDT. WE MAY ALSO NOTE THAT THESE APPEALS OF REVENUE WOULD NOT F ALL WITHIN THE EXCEPTIONS PROVIDED IN THE AFORESAID CIRCULAR. IN THE RESULT, THE DEPARTME NTAL APPEALS ARE NOT MAINTAINABLE, IN VIEW OF AFORESAID CBDT CIRCULAR. THE APPEALS OF REV ENUE BEING NOT MAINTAINABLE; AND ALSO BEING NOT PRESSED, ARE DISMISSED. ITA NOS.-2625/DEL/2008 AND FOUR OTHER APPEALS. THALES SIX GTS FRANCE SAS PAGE 4 OF 5 (2.1) VIDE THREE SEPARATE LETTERS OF THE ASSESSEE, EACH DATED 22.04.2019, THE ASSESSEE HAS SOUGHT TO WITHDRAW EACH OF THE THREE APPEALS VI DE ITA NOS. 2625/DEL/2008, 2626/DEL/2008 AND 5909/DEL/2010. AT THE TIME OF HE ARING BEFORE US, THE LD. COUNSEL FOR ASSESSEE REITERATED THE REQUESTS FOR WITHDRAWAL OF THESE APPEALS, IN HIS ORAL SUBMISSIONS. THE LEARNED DEPARTMENTAL REPRESENTATI VE (LD. DR, FOR SHORT) EXPRESSED NO OBJECTION TO WITHDRAWAL OF THESE APPEALS BY THE ASSESSEE. AS BOTH SIDES AGREE, THE ASSESSEE IS PERMITTED TO WITHDRAW ALL THE AFORESAID THREE APPEALS; AND FOR STATISTICAL PURPOSES THE AFORESAID THREE APPEALS OF THE ASSESSE E ARE DISMISSED BEING WITHDRAWN. (3) IN THE RESULT, ALL THE FIVE APPEALS ARE DISMIS SED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 23/04/2019 SD/- SD/- (AMIT SHUKLA) (ANADEE NATH MISSHRA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 23.04.2019 POOJA/- COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT NEW DELHI ITA NOS.-2625/DEL/2008 AND FOUR OTHER APPEALS. THALES SIX GTS FRANCE SAS PAGE 5 OF 5 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