DCIT, NEW DELHI V. M/S SHARP BUSINESS SYSTEMS INDIA LTD., NEW DELHI

ITA 2936/DEL/2013

AI Insights

This case involves a series of appeals by Sharp Business Systems (India) Ltd. concerning various assessment years, which were consolidated due to the similar nature of the disputes. The primary issue in these appeals revolved around the tax assessments made by the Deputy Commissioner of Income Tax, Circle 8(1), New Delhi. However, following the resolution of these disputes under the Mutual Agreement Procedure (MAP) between the competent authorities of India and Japan, the assessee requested the withdrawal of all pending appeals. The Department also acknowledged the resolution of its appeal for AY 2008-09 under the same procedure, leading to the dismissal of its appeal as well.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298801 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2025
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2008-2009
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: DHARM VEER SINGH
• Assessee Lawyers: AKSHIT DAWRA
• Section: 13

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “आई”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं मनीष अŤवाल, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.2800/िदʟी/2013(िन.व. 2008-09) ITA No.2800/DEL/2013(A.Y.2008-09) आअसं.6368/िदʟी/2013(िन.व. 2009-10) ITA No.6368/DEL/2013(A.Y.2009-10) आअसं.241/िदʟी/2015(िन.व. 2010-11) ITA No.241/DEL/2015(A.Y.2010-11) आअसं.717/िदʟी/2016(िन.व. 2011-12) ITA No. 717/DEL/2016(A.Y.2011-12) आअसं.1940/िदʟी/2017(िन.व. 2012-13) ITA No.1940/DEL/2017(A.Y.2012-13) आअसं.7724/िदʟी/2017(िन.व. 2013-14) ITA No.7724/DEL/2017(A.Y.2013-14) आअसं.783/िदʟी/2019(िन.व. 2014-15) ITA No.783/DEL/2019(A.Y.2014-15) आअसं.208/िदʟी/2020(िन.व. 2015-16) ITA No.208/DEL/2020(A.Y.2015-16) आअसं.836/िदʟी/2021(िन.व. 2016-17) ITA No.836/DEL/2021(A.Y.2016-17) आअसं.236/िदʟी/2022(िन.व. 2017-18) ITA No.236/DEL/2022(A.Y.2017-18) आअसं.2053/िदʟी/2022(िन.व. 2018-19) ITA No.2053/DEL/2022(A.Y.2018-19) आअसं.3889/िदʟी/2024 (िन.व. 2020-21) ITA No.3889/DEL/2024(A.Y.2020-21) 2 ITA Nos.2800, 2936 &6368/Del/2013 (AYs 2008-09 & 2009-10) ITA No. 241/Del/2015, 717/Del/2016, 1940 &7724/Del/2017, 783/Del/20119, 208/Del/2020, 836/Del/2021, 236 & 2053/Del/2022 (AYs 2010-11 to 2018-19) ITA No. 3889/Del/2024 (AY 2020-21) Sharp Business Systems (India) Ltd., 214-221, Ansal Tower, 38, Nehru Place, New Delhi 110019 PAN: AAECS-2980-A ...... अपीलाथᱮ/Appellant बनाम Vs. Deputy Commissioner of Income Tax, Circle 8(1), Central Revenue Building, New Delhi 110002 ..... ᮧितवादी/Respondent आअसं.2936/िदʟी/2013(िन.व. 2008-09) ITA No.2936/DEL/2013(A.Y.2008-09) Deputy Commissioner of Income Tax, Circle 8(1), Central Revenue Building, New Delhi 110002 ...... अपीलाथᱮ/Appellant बनाम Vs. Sharp Business Systems (India) Ltd., 214-221, Ansal Tower, 38, Nehru Place, New Delhi 110019 PAN: AAECS-2980-A ..... ᮧितवादी/Respondent Assessee by : Shri Akshit Dawra Department by : Shri Dharm Veer Singh, CIT(DR) सुनवाई कᳱ ितिथ/ Date of hearing : 11/03/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 11/03/2025 3 ITA Nos.2800, 2936 &6368/Del/2013 (AYs 2008-09 & 2009-10) ITA No. 241/Del/2015, 717/Del/2016, 1940 &7724/Del/2017, 783/Del/20119, 208/Del/2020, 836/Del/2021, 236 & 2053/Del/2022 (AYs 2010-11 to 2018-19) ITA No. 3889/Del/2024 (AY 2020-21) आदेश/ORDER PER BENCH: In this bunch of 13 appeals, 12 by the assessee for assessment years 2008- 09 to 2018-19 & 2020-21 and one cross appeal by the Revenue for AY 2008-09, the assessee has filed an application dated 06.03.2025 for withdrawal of appeals pursuant to resolution of disputes/issues in appeal under Mutual Agreement Procedure (MAP). 2. The ld. Authorized Representative (AR) of assessee has placed on record a copy of communication dated 18.02.2025 from CBDT (Foreign Tax & Tax Research Division) intimating the assessee that Indian and Japanese Competent Authorities have agreed to resolve the MAP in assessee’s case for AY 2008-09 to 2018-19 & 2020-21. In light of the fact that pending issues in appeal have been resolved under MAP, the assessee has requested for withdrawal of its appeals. The ld. AR of assessee further contended that even the issue raised in Department’s appeal for AY 2008-09 is also settled under MAP, therefore, the Department appeal has become infructuous. 3. Shri Dharm Veer Singh, stated that the issue raised in appeals by the assessee have since been settled under MAP, he has no objection in withdrawal of appeals by the assessee. In so far as the Department appeal, he contended that liberty may be granted to the Department to restore the appeal, if, the issue is not settled under MAP proceedings. 4 ITA Nos.2800, 2936 &6368/Del/2013 (AYs 2008-09 & 2009-10) ITA No. 241/Del/2015, 717/Del/2016, 1940 &7724/Del/2017, 783/Del/20119, 208/Del/2020, 836/Del/2021, 236 & 2053/Del/2022 (AYs 2010-11 to 2018-19) ITA No. 3889/Del/2024 (AY 2020-21) 4. Both sides heard. The assessee has placed on record letter dated 18.02.2025 (supra) from CBDT intimating that Competent Authorities from India and Japan have agreed to resolve the issues under MAP in assessee’s case for AY 2008-09 to 2018-19 & 2020-21. In light of said communication, the assessee has prayed for withdrawal of its appeals for aforesaid assessment years. The appeals of the assessee are dismissed as withdrawn. 5. There is a cross appeal by the Revenue for AY 2008-09, the contention of the assessee is that the issues raised in Department’s appeal is also resolved under MAP. Thus, in light of the statement made by Counsel for the assessee, the Department appeal has become infructuous and the same is dismissed as such. Liberty is granted to the Revenue to revive appeal in case the Department finds that the issue in Department’s appeal has not been resolved in MAP. 6. To sum up, appeals of the assessee for AY 2008-09 to 2018-19 & 2020-21 are dismissed as withdrawn and appeal of the Revenue for AY 2008-09 is dismissed as infructuous. Order pronounced in the open court on Tuesday the 11th day of February, 2025. Sd/- Sd/- (MANISH AGARWAL) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 11/03/2025 NV/- 5 ITA Nos.2800, 2936 &6368/Del/2013 (AYs 2008-09 & 2009-10) ITA No. 241/Del/2015, 717/Del/2016, 1940 &7724/Del/2017, 783/Del/20119, 208/Del/2020, 836/Del/2021, 236 & 2053/Del/2022 (AYs 2010-11 to 2018-19) ITA No. 3889/Del/2024 (AY 2020-21) ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "