What did the Tribunal hold?

The Tribunal held that the appeals were not maintainable due to the low tax effect as per CBDT Circular No. 17/2019. The appeals were dismissed with liberty to the revenue to approach the Tribunal if the tax effect exceeded Rs. 50 lakhs.

The Revenue preferred appeals against the CIT(A) order for Assessment Years 2010-11 and 2011-12. The tax effect of these appeals was found to be less than Rs. 50 lakhs.

What were the issues?

Maintainability of Revenue's appeals before the ITAT based on the monetary limit prescribed by CBDT circular.

DCIT vs M/S. British Airways Ple, Gurgaon | ITAT Delhi 2021

Income Tax Appellate Tribunal, DELHI ‘E’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI KULDIP SINGH

For Appellant: Shri S.S. Tomar, Adv

For Respondent: Shri Vinay Choudhary, Sr. DR

Hearing: 14.01.2021Pronounced: 14.01.2021

PER N.K. BILLAIYA, ACCOUNTANT MEMBER:

Both the captioned appeals by the Revenue are preferred against the order of the Commissioner of Income Tax [Appeals] - 42, New Delhi dated 25.01.2017 pertaining to Assessment Years 2010-11 and 2011-12.

A perusal of the grievance of the revenue shows that the tax effect would be less than Rs. 50 lakhs, therefore, these appeals are not maintainable as per CBDT Circular No. 17/2019 dated 08.08.2019.

These appeals are, accordingly, dismissed with liberty to the revenue to approach the Tribunal as per the provisions of law, should it feel that the tax effect is more than Rs. 50 lakhs.

In the result, the appeals of the Revenue in and 2150/DEL/2017 are dismissed.

Decision has been announced in the open court in the presence of both the representatives.

The order is pronounced in the open court on 14.01.2021.

DCIT (INTERNATIONAL TAXATION), NEW DELHI vs. M/S. BRITISH AIRWAYS PLE, GURGAON

What did the Tribunal hold?

What were the facts?

What were the issues?

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