Commissioner Of Income Tax, De v. Thai Airways International Pub

#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 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 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 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 26th 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 request to verify the following:

ITA No.

A Y Tax Effect/ Additions made by the AO ITA 895/2005 @ Pg. 17 of the Appeal ITA 917/2005 (Cross Appeals) @Pg. 27 of the Appeal 1993Addition made by the AO : Rs. 52,89,366/- Addition made by the AO : Rs. 10,14,366/-

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: Particulars Amount paid Short Deduction Refreshment Expresses 6,53,649 2,92,830 Shift Allowance 6,00,000 2,68,800 Transport expenditure 6,74,461 3,02,158 Laundry Expenses 2,40,000 1,07,520 Bonus 2,38,000 1,06,624 Estimated expenditure in relation To 5 expatriates for want of full Details 60,00,000 26,88,000 Estimated expenditure in relation to 12 employees for want of full details 30,00,000 13,44,000 Air Tickets 4,00,000 1,79,200 TOTAL 52,89,132 ITA 901/2005 @ Pg. 15 of the Appeal 1994-

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:

Particulars Amount paid Short Deduction Refreshment Expresses 1027220 460195 Shift Charges 127671 57196 Transport Charges 1109320 496975 Total 10,14,366

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 SANJEEV NARULA, J JUNE 29, 2020 rn