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

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 ITA Nos. 2149 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.

Sd/- Sd/-

[KULDIP SINGH] [N.K. BILLAIYA] JUDICIAL MEMBER ACCOUNTANT MEMBER

Dated: 14th January, 2021.

VL/

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