DEPUTY COMMISSIONER OF INCOME TAX(INTERNATIONAL TAXATION)-4(2)(2), MUMBAI, MUMBAI vs. STAR CRUISES (INDIA) TRAVEL SERVICES PRIVATE LIMITED , MUMBAI

PER BENCH The captioned appeals by the Revenue are directed against separate orders, all dated 30.03.2024, passed by the Ld. Commissioner of Income-tax (Appeals)-58, Mumbai [in short ‘the Ld. CIT(A)’] for assessment years 2017-18 to 2021-22 respectively. As the common issues in dispute are involved in these appeals, therefore same were consolidated order fo 2. At the outset, Revenue in the vario involved is below the by the Central Boar 09/2024 dated 17th involved in these app Assessm 2017-18 2018-19 2019-2020 2020-21 2021-22 2.1 The Ld. Departm that cases of the a Circular, but he coul captioned appeals ar appeal by the Reven dismissed as deeme granted liberty to fil subsequently able to M/s Star Cruises ( ITA Nos.

heard together and disposed of r the sake of convenience.
on perusal of the Form No.
ous assessment years, we find e threshold limit of Rs.60,00,0
rd of Direct Taxes (CBDT) vid h September, 2024. The year- peals is reproduced as under:
ment Year
Tax Effect (in Rs.
36,92,5
26,61,3
20,14,4
22,23,1
4,5
mental Representative (DR) how assessee falls under exception ld not substantiate his claim an e held to be below the prescribe nue before the Tribunal and h d to be withdrawn. However, le misc application for recall o o substantiate by way of docum
India) Travel Services Pvt.
Ltd.
2
5251, 5303, 5249, 5246 &
5245/MUM/2024
ff by way of this 36 filed by the d that tax effect
00/- prescribed de Circular No.
-wise tax effect
.)
503/-
320/-
457/-
166/-
504/- wever submitted ns to the said nd therefore, the ed limit for filing hence same are the Revenue is f the appeals if mentary evidence that the cases falls i
Circular (supra).
3. In the result, all Order pronoun (SUNIL KUMA
JUDICIAL M
Mumbai;
Dated: 18/02/2025
Rahul Sharma, Sr. P.S.

Copy of the Order forward
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.

////

M/s Star Cruises (
ITA Nos.

in any of the exceptions provid l the appeals of the Revenue are ced in the open Court.
/- AR SINGH)
(OM PRAK
MEMBER
ACCOUNTA ded to :

BY ORDER

(Assistant Re

ITAT, Mu

India) Travel Services Pvt.
Ltd.
3
5251, 5303, 5249, 5246 &
5245/MUM/2024
ed in the CBDT e dismissed.
d/-
KASH KANT)
ANT MEMBER
R, gistrar) umbai