M/S. BRITISH AIRWAYS PLC.,NEW DELHI vs. ADIT (INTERNATIONAL TAXATION), NEW DELHI

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ITA 2202/DEL/2017Status: DisposedITAT Delhi19 February 2021AY 2011-123 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal decided to consign the appeals to records and treat them as dismissed. However, this dismissal is conditional, allowing the assessee to approach the Tribunal for reinstitution if the dispute is not resolved under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee, British Airways PLC, filed appeals for assessment years 2011-12, 2012-13, and 2015-16. The assessee subsequently requested withdrawal of these appeals as they had opted to settle the tax dispute under the 'Vivad Se Vishwas Scheme, 2020'.

What were the issues?

The primary issue was the assessee's request to withdraw appeals due to opting for a dispute resolution scheme. The Tribunal considered the implications of this withdrawal and the conditions for potential reinstitution of the appeals.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI “F” BENCH: NEW DELHI

Before: SHRI R.K.PANDA & SHRI K.N.CHARY

Hearing: 19.02.2021Pronounced: 19.02.2021

PER R.K.PANDA, AM :

1.

These appeals by the assessee for the assessment years 2011-12, 2012-13 & 2015-16 are directed against the separate orders of learned CIT(A)-42, New Delhi, dated 25.01.2017, 24.01.2017 & 31.07.2018 respectively.

2.

None appeared on behalf of the assessee at the time of Virtual hearing before us. The assessee, vide its letter dated 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 the dispute relating to the tax arrears for the assessment years under consideration under the ”Vivad Se Vishwas Scheme, 2020”.

3.

Considering the aforesaid situation, the captioned appeals are consigned to records and treated as dismissed.

4.

However, the aforesaid is subject to a caveat that in case the dispute relating to tax arrears for the captioned assessment years is not ultimately resolved in terms of the aforestated Act, the appellant (i.e., the assessee) shall be at liberty to approach the Tribunal for reinstitution of the appeals and the Tribunal shall consider such application appropriately 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 consigned to record and, for statistical purposes, are treated as dismissed.

Above decision was announced on conclusion of Virtual Hearing on

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