British Airways Plc, New Delhi V. DCIT , Circle-1(1)(2), International Texation, New Delhi

ITA 6481/DEL/2019

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 5446 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Assessment Year: 2016-2017
• Appeal Filed On: 01-08-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ NEW DLEHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER AND SHRI N.K. CHOUDHRY, JUDICIAL MEMBER ITA No. 6481/Del/2019 Assessment Year: 2016-17 British Airways Plc, HL 02, Level 5, Terminal-3, Indira Gandhi International Airport, New Delhi PAN: AABCB7987R VersuS DCIT, Circle 1(1)(2), Intl. Taxation, New Delhi (Appellant) (Respondent) Appellant by : Shri Yishu Goel, Ld. C.A. Respondent by : Shri Sanjay Kumar, Ld. Sr. DR Date of hearing : 20.07.2022 Date of order : 20.07.2022 ORDER PER N.K. CHOUDHRY, J.M. This appeal has been preferred by the Assessee against the order dated 31.05.2019, impugned herein, passed by the learned Commissioner of Income-tax (Appeals)-42, New Delhi for the assessment year 2016-17. 2. The learned AR of the Assessee during the course of hearing has claimed that since the Assessee has availed the immunity scheme i.e. Vivad Se Vishwas under The Direct Tax Vivad se Vishwas Act, 2020 and the Income Tax Department has issued Form No. 5 in response to the application filed by the Assessee under the scheme, therefore, the Assessee’s appeal may be dismissed as withdrawn. ITA No. 6481/Del/2019 2 3. The Ld. DR did not refute the factual position and claim of the Assessee. 4. Considering the request of the ld. AR for withdrawal of the appeal and Form-5 dated 05.03.2021 (Copy already on record) issued by the Department, the appeal of Assessee is liable to be dismissed as withdrawn, hence, ordered accordingly. 5. In the result, Assessee’s appeal under consideration stands dismissed as withdrawn. Order pronounced in the open court on 20/07/2022. Sd/- Sd/- (N.K. BILLAIYA) (N.K. CHOUDHRY) ACCOUNTANT MEMBER JUDICIAL MEMBER *aks/-