Commissioner Of Income Tax Del v. Thai Airways International Publ

R-6, 7 & 8 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI R-6 + ITA 895/2005 COMMISSIONER OF INCOME TAX DEL ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. P. Semwal, Advocate Counsel with Mr. P. Semwal, Advocate versus THAI AIRWAYS INTERNATIONAL PUBL ..... Respondent Through: None. AND R-7 + ITA 901/2005 COMMISSIONER OF INCOME TAX D ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. P. Semwal, Advocate Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. P. Semwal, Advocate versus THAI AIRWAYS INTERNATIONAL PUB ..... Respondent Through: None. WITH R-8 + ITA 917/2005 COMMISSIONER OF INCOME TAX, D ..... Appellant Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. P. Semwal, Advocate Through: Mr. Zoheb Hossain, Sr. Standing Counsel with Mr. P. Semwal, Advocate versus THAI AIRWAYS INTERNATIONAL PUB ..... Respondent Through: None. CORAM: HON'BLE MR. JUSTICE MANMOHAN HON'BLE MR. JUSTICE SANJEEV NARULA O R D E R 29.06.2020 The present matters have been heard by way of video conferencing. Learned counsel for the appellant has handed over a letter dated 26[th] June, 2020 written to him by Deputy Commissioner of Income Tax, Circle 76(1), New Delhi. The said letter reads as under:- “Kindly refer to your e-mail letter informing about the additions made by the assessing officer in the above captioned cases which are below Rs. 1,00,00,000/- of tax effect with a requesttoverifythefollowing: 2. For the F.Y. 1992-93, order u/s 201(1) was passed by the erstwhile ACIT Cicle 22(1), Delhi making the following additions for short deduction of TDS on the following: 3. Apart from above, addition u/s 201 (1A) to the tune of Rs. 11,90,060 was also made. 4. Hence, total addition for F.Y. 1992-93 comes to Rs. 64,79,192/- which is below the prescribed limit for filing appeal as per CBDT circular No. 17/2019 dated 08-08-2019. The matter has been examined and it is found the issue involved in the present appeal does not fall within any of the exceptions given in the Board’s Circular No. 17/2019 dated 08-08-2019 read with circular no 3/2018 and its amendments dated 20/08/2018. 5. For the F.Y. 1993-94, following additions were made u/s 201(1) of the I.T. Act: 6. Further, additions u/s 201(1A) for F.Y. 1993-94 of Rs. 4,05,720/- was also made. Hence, total addition for F.Y. 1994-95 comes to Rs. 14,20,086/- which is below the prescribed limit for filing appeal as per CBDT circular No.17/2019 dated 08-08-2019. The matter has been examined and it is found the issue involved in the appeal does not fall within any of the exceptions given in the Board’s Circular No. 17/2019 dated 08-08-2019 read with circular no 3/2018 and its amendments dated 20/08/2018. Yours faithfully, (Pradeep Shekhar) Deputy Commissioner of Income Tax, Circle-76(1), New Delhi” Today also learned counsel for the appellant reiterates that in ITA 895/2005 and 917/2005, w.r.t. A.Y 1992-93, the total tax effect being Rs. 64,79,192/-, is below the prescribed limit for filing an appeal before High Court, as per CBDT circular No. 17/2019 dt. 08.08.2019. He also states that the aforesaid appeals do not fall within any of the exceptions given in CBDT Circular no. 17/2019 dt. 08.08.19 read with circular 03/2018 and its amendments dt. 20.08.2018. Learned counsel for the appellant further states that in ITA 901/2005 w.r.t. A.Y 1995-96, the total tax effect being Rs. 14,20,086/-, is below the prescribed limit for filing an appeal before High Court, as per CBDT circular No. 17/2019 dt. 08.08.2019. He reiterates that the appeal does not fall within any of the exceptions given in CBDT Circular no. 17/2019 dt. 08.08.19 read with circular 03/2018 and its amendments dt. 20.08.2018. Consequently, present appeals are dismissed on account of low tax effect. The order be uploaded on the website forthwith. Copy of the order be also forwarded to the learned counsel through e-mail. MANMOHAN, J JUNE 29, 2020 rn SANJEEV NARULA, J