Quintiles Research (India) Private Limited, Bangalore V. DCIT, Bangalore

ITA 2/BANG/2011

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 7577 (ITAT-BANGALORE)
• Duration Of Justice: 6 year(s) 8 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-09-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 13-07-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 03-01-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Double taxation relief

Judgement Text

IT(TP)A.2/BANG/2011 PAGE - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'B', BENGALURU BEFORE SHRI. A. K. GARODIA, ACCOUNTANT MEMBER AND SHRI. LALIT KUMAR, JUDICIAL MEMBER I.T(TP).A NO.2/BANG/2011 (ASSESSMENT YEAR : 2006-07) QUINTILES RESEARCH (INDIA) P. LTD, 2B, NITESH BROADWAY, 9/3, M. G. ROAD, BENGALURU 560 001 .. APPELLANT PAN : AAACQ0935H V. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE -12(2), BENGALURU .. RESPONDENT ASSESSEE BY : SHRI. KETAN VED, CA REVENUE BY : SMT. NEERA MALHOTRA, CIT -DR HEARD ON : 13.09.2017 PRONOUNCED ON : 22.09.2017 O R D E R PER LALIET KUMAR, JUDICIAL MEMBER : THE PRESENT APPEAL IS INSTITUTED BY THE ASSESSEE, CHALLENGING THE DIRECTIONS ISSUED BY THE DRP VIDE ORDER DT.29.09.20 10, FOR THE ASSESSMENT YEAR 2006-07. IT(TP)A.2/BANG/2011 PAGE - 2 02. THE LD. AR FOR THE ASSESSEE HAS FILED A LETTER DT.12.09.2017 WHEREBY IT WAS SUBMITTED THAT THE COMPETENT AUTHORI TY OF INDIA AND USA AFTER EXAMINING THE FACTS OF THE CASE HAD RESOL VED THE DISPUTES IN RESPECT OF THE ASSESSMENT OF THE INCOME OF THE ASSE SSEE U/S.90 OF THE ACT, R.W. ARTICLE 27 OF THE INDO-US DTAA. PURSUANT THERETO A LETTER WAS ISSUED BY THE AO ON 18.08.2017 GIVING EFFECT TO THE RESOLUTION. IN VIEW THEREOF, IT WAS CONTENDED BY THE ASSESSEE T HAT NOTHING SURVIVES TO BE RESOLVED BY THE TRIBUNAL AND THEREFORE PERMIS SION WAS SOUGHT TO WITHDRAW THE APPEAL. 03. THE LD. DR HAS NO OBJECTION FOR ALLOWING THE AS SESSEE TO WITHDRAW THE APPEAL. 04. IN VIEW OF THE ABOVE, WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEAL. ACCORDINGLY THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 22ND DAY OF S EPTEMBER, 2017. SD/- SD/- (A. K. GARODIA) (LALIET KUMAR) ACCOUNTANT MEMBER JUDICIAL M EMBER BENGALURU DATED : 22.09.2017 MCN* IT(TP)A.2/BANG/2011 PAGE - 3 COPY TO: 1. THE ASSESSEE 2. THE ASSESSING OFFICER 3. THE COMMISSIONER OF INCOME-TAX 4. COMMISSIONER OF INCOME-TAX(A) 5. DR 6. GF, ITAT, BANGALORE BY ORDER SENIOR PRIVATE SECRETARY