British Airways PLC., New Delhi V. DCIT (International Taxation), Circle-1(1)(2), New Delhi

ITA 6402/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 2970 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 4 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2015-2016
• Appeal Filed On: 05-10-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI F BENCH: NEW DELHI (THROUGH VIDEO CONFERENCING ) BEFORE SHRI R.K.PANDA, ACCOUNTANT MEMBER AND SHRI K.N.CHARY, JUDICIAL MEMBER ITA NO.2202/DEL/2017 ASSESSMENT YEAR : 2011-12 BRITISH AIRWAYS PLC. HL-2, LEVEL-5, TERMINAL 3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI. PAN-AABCB7987R VS ADIT (INTERNATIONAL TAXATION), CIRCLE-1(1), NEW DELHI. APPELLANT RESPONDENT ITA NO.2203/DEL/2017 ASSESSMENT YEAR : 2012-13 BRITISH AIRWAYS PLC. HL-2, LEVEL-5, TERMINAL 3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI. PAN-AABCB7987R VS DCIT (INTERNATIONAL TAXATION), CIRCLE-1(1)(1), NEW DELHI. APPELLANT RESPONDENT ITA NO.6402/DEL/2018 ASSESSMENT YEAR : 2015-16 BRITISH AIRWAYS PLC. HL-2, LEVEL-5, TERMINAL 3, INDIRA GANDHI INTERNATIONAL AIRPORT, NEW DELHI. PAN-AABCB7987R VS DCIT (INTERNATIONAL TAXATION), CIRCLE-1(1)(2), NEW DELHI. APPELLANT RESPONDENT APPELLANT BY NONE RESPONDENT BY SH.M.BARANWAL, SR.DR DATE OF HEARING 19.02.2021 DATE OF PRONOUNCEMENT 19.02.2021 PER R.K.PANDA, AM : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YE ARS 2011-12, 2012-13 & 2015-16 ARE DIRECTED AGAINST THE SEPARAT E ORDERS OF LEARNED CIT(A)-42, NEW DELHI, DATED 25.01.2017, 24.01.2017 & 31.07.2018 RESPECTIVELY. ITA NOS.2202, 2203/DEL/2017 & 6402/DEL/2018 2. NONE APPEARED ON BEHALF OF THE ASSESSEE AT THE T IME OF VIRTUAL HEARING BEFORE US. THE ASSESSEE, VIDE ITS LETTER D ATED 11.02.2021, RECEIVED THROUGH EMAIL, HAS REQUESTED FOR WITHDRAWAL OF THE APPEALS FILED BY HIM AND STATED THAT THE ASSESSEE HAS OPTED TO SETTLE TH E DISPUTE RELATING TO THE TAX ARREARS FOR THE ASSESSMENT YEARS UNDER CONSIDER ATION UNDER THE VIVAD SE VISHWAS SCHEME, 2020. 3. CONSIDERING THE AFORESAID SITUATION, THE CAPTION ED APPEALS ARE CONSIGNED TO RECORDS AND TREATED AS DISMISSED. 4. HOWEVER, THE AFORESAID IS SUBJECT TO A CAVEAT TH AT IN CASE THE DISPUTE RELATING TO TAX ARREARS FOR THE CAPTIONED ASSESSMEN T YEARS IS NOT ULTIMATELY RESOLVED IN TERMS OF THE AFORESTATED ACT, THE APPEL LANT (I.E., THE ASSESSEE) SHALL BE AT LIBERTY TO APPROACH THE TRIBUNAL FOR RE INSTITUTION OF THE APPEALS AND THE TRIBUNAL SHALL CONSIDER SUCH APPLICATION AP PROPRIATELY AS PER LAW. THE RESPONDENT (I.E., THE REVENUE) HAS NO OBJECTION WITH REGARD TO THE AFORESAID CAVEAT. 5. IN VIEW OF THE AFORESAID, THESE APPEALS ARE CONS IGNED TO RECORD AND, FOR STATISTICAL PURPOSES, ARE TREATED AS DISMISSED. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRT UAL HEARING ON 19 TH FEBRUARY, 2021. SD/- SD/- (K.N.CHARY) (R .K.PANDA) JUDICIAL MEMBER ACCOUNTANT MEMBE R * AMIT KUMAR * ITA NOS.2202, 2203/DEL/2017 & 6402/DEL/2018 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI