Discovery Asia LLC, Gurgaon V. ACIT (International Taxation), New Delhi

ITA 1570/DEL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 4126 (ITAT-DELHI)
• Duration Of Justice: 10 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-01-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 16-03-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: G K DHALL
• Keywords: Double taxation relief; Competent authority
• Section: 90

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH B, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER ITA NO. 1570/DEL/2017 AND ITA NO. 2036/DEL/2016 A.YRS. : 2012-13 & 2011-12 DISCOVERY ASIA LLC C/O DISCOVERY COMMUNICATION INDIA, BUILDING 9, TOWER-A, DLF CYBER CITY, PHASE-II, GURGAON (PAN:AABCD4333P) VS. ADIT, INTERNATIONAL TAXATION, CIRCLE 1(2)(2), NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. G.K. DHALL, CIT(DR) ORDER PER BENCH THESE TWO APPEALS FILED BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2012-13 & 2011-12 ARE DIRECTED AGAINST THE SEPARATE ORDERS OF THE AO. 2. IN THIS CASE, NOTICE OF HEARING TO THE ASSESSEE WAS SENT BY THE REGISTERED AD POST, IN SPITE OF THE SAME, ASSESSEE, NOR ITS AUTHORIZED REPRESENTATIVE APPEARED TO PROSECUTE THE MATTE R IN DISPUTE, NOR FILED ANY APPLICATION FOR ADJOURNMENT. KEEPING IN VIEW THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE AND THE I SSUE INVOLVED IN THE PRESENT APPEAL, WE ARE OF THE VIEW THA T NO USEFUL PURPOSE WOULD BE SERVED TO ISSUE NOTICE AGAIN AND A GAIN TO THE ASSESSEE, THEREFORE, WE ARE DECIDING THE PRESENT APP EALS EXPARTE QUA ASSESSEE, AFTER HEARING THE LD. DR AND PERUSING THE RECORDS. 2 3. AT THE TIME OF HEARING, WE FIND THAT ASSESSEE FI LED APPLICATIONS DATED 3.11.2017 STATING THEREIN THAT THE ASSESSEE HAD EAR LIER INVOKED THE PROVISIONS OF ARTICLE 27 MUTUAL AGREEMENT PROCEDU RE (MAP) OF THE DTAA AND HAD FILED AN APPLICATION WITH THE US COMPETENT AUTHORITY WHO VIDE RESOLUTION DATED 24.08.2017 ISSUED U/S. 90 OF THE I NCOME TAX ACT, 1961 READ WITH ARTICLE 27 OF THE INDIA-USA DOUBLE TAXATI ON AVOIDANCE AGREEMENT AND THE SAID RESOLUTION IS ACCEPTABLE TO THE ASSESSEE. THE ASSESSEE IN THE AFORESAID APPLICATIONS REQUESTED TO TREAT THE APPEALS AS WITHDRAWN. THE LD. DR DID NOT OBJECT IF THE APPEALS ARE DISMISSED AS WITHDRAWN. 3. IN VIEW OF THE ABOVE, THE APPEALS ARE DISMISSED AS WITHDRAWN. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON 16/01/2018. SD/- SD/- [O.P. KANT] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 16/01/2018 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BE NCHES 3