Addl. CIT, New Delhi V. AIR France, New Delhi

MA 193/DEL/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6626 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 09-12-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2004-2005
• Appeal Filed On: 28-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: KUMAR PADMAPANI BORA
• Keywords: Double taxation relief; Reason to believe
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘FRIDAY’ BENCH, NEW DELHI (THROUGH VIDEO CONFERENCING] BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER, AND SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER MA Nos. 193 & 194/DEL/2020 [A/o ITA Nos. 5008 & 5009/DEL/2011] [A.Y 2004-05 & 2005-06] The Dy. C.I.T Vs. Air France International Taxation LB-46, Prakash Deep Building, Circle -1(1)(1) 7, Tolstoy Marg, New Delhi New Delhi PAN: AAACA 5284 B (Applicant) (Respondent) Assessee By : Shri Salil Agarwal, Sr. Adv Shri Anil Makhija, Adv Department By : Shri Kumar Padmapani Bora, Sr. DR Date of Hearing : 10.12.2021 Date of Pronouncement : 10.12.2021 ORDER PER N.K. BILLAIYA, ACCOUNTANT MEMBER: The above captioned two Miscellaneous Appeals by the Revenue are directed against the consolidated order of this Tribunal dated 25.02.2020 in ITA Nos. 5008 & 5009/DEL/2011. 2 2. We have carefully considered the contents of these MAs. At the very outset, we have to state that these MAs run into 13 pages that it itself shows that the Revenue wants the Tribunal to revisit its order. 3. The Bench asked the ld. DR to point out any specific mistake which is apparent from record, to which the ld. DR stated that the Tribunal has followed the findings given in Assessment Year 2006-07 which were not related to the issues raised during the impugned Assessment Years. 4. It would be pertinent to refer to the specific findings of the Tribunal which read as under: 14. The Ld. DR as regards assumption of jurisdiction under 148 of the Act submitted that admittedly no return was filed by the assessee and thus, prima facie, the Assessing Officer has reason to believe that income has escaped. Thus, it makes no difference whether the income is later assessed as fees for technical services or under Article 7 as business profits. As on merits, the Ld. DR contended that the submissions which were placed before assessment Year 2006-07 may be taken under these years as well. 3 15. We have heard both the parties and perused the material available on record. After going through the reasons it can be seen that the Assessing Officer has prima facie reason to believe that there is escapement of income as no return was filed by the assessee which is admitted fact. Thus, initiating proceedings u/s 148 of the Act are just and proper. Thus, Ground No. 3 and 4 in both the appeals are dismissed. On merits, we have already decided the issue of applicability of Article 8 of DTAA in Assessment Year 2006-07. Thus, Ground Nos. 5 to 21 in both the appeals are allowed. Hence, ITA Nos. 5008 & 5009/DEL/2011 for Assessment Year 2004-05 and 2005-06 is partly allowed.” 5. It can be seen from the above findings of the Tribunal that it was on the behest of the ld. DR that the submissions made by the department for Assessment Year 2006-07 were considered and for which the Tribunal gave a specific finding. 6. We, therefore, do not find any reason to entertain these MAs and the same are dismissed. 4 7. In the result, both the MAs of the Revenue in MA Nos. 193 & 194/DEL/2020 are dismissed. The order is pronounced in the open court on 10.12.2021 in the presence of both the rival representatives. Sd/- Sd/- [SAKTIJIT DEY] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER Dated: 10 th December, 2021 VL/ Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi 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