Airport Authority of India, New Delhi V. ITO (International Taxation), New Delhi

ITA 2085/DEL/2016

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 2337 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 10 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-03-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 18-04-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: PRASHUKA JAIN
• Keywords: TDS
• Section: 195

Judgement Text

IN THE INCOME-TAX APPELLATE TRIBUNAL, DELHI BENCH C, NEW DELHI BEFORE : SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 2085 & 2086/DEL/2016 ASSESSMENT YEAR: 2015-16 AIRPORT AUTHORITY OF INDIA, RAJIV ?GANDHI BHAWAN, SAFDARJUNG AIRPORT, NEW DELHI (PAN- AAACA 6412D) (APPELLANT) VS. INCOME - TAX OFFICER (INTERNATIONAL TAXATION) TDS WARD-1(1), NEW DELHI (RESPONDENT) APPELLANT BY MS. PRASHUKA JAIN, CA RESPONDENT BY SH. AMIT KATOCH, SR. DR ORDER PER L.P. SAHU, A.M.: DURING THE COURSE OF HEARING, AN APPLICATION DATED 07.03.2019 ON BEHALF OF THE ASSESSEE WAS PLACED BEFORE THE BENCH, STATIN G THAT THESE APPEALS WERE FILED BY THE DEDUCTOR/PAYER OF TAX IN RELATION TO T HE ORDERS U/S. 195 UNDER NET OF TAX AGREEMENTS. SUCH ORDERS WERE PROVISIONAL IN NATURE TILL THE TIME OF ASSESSMENT IS FRAMED ON THE CONCERNED NON-RESIDENT PAYEE. IT IS ALSO STATED THAT SINCE THE ASSESSMENT HAS BEEN FRAMED ON THE NO N-RESIDENT PAYEE NAMELY M/S. MITRE CORPORATION, USA FOR AY 2015-16, COPY OF WHICH IS PLACED ON RECORD, THE PRESENT APPEALS BECOME REDUNDANT AND AR E ACCORDINGLY WITHDRAWN. THE LD. DR HAS NO OBJECTION ON THE AFORE SAID FACTS NARRATED IN THE DATE OF HEARING 07.03.2019 DATE OF PRONOUNCEMENT 07.03.2019 ITA NO. 2085 & 2086/DEL/2016 2 SAID APPLICATION. WE ACCORDINGLY, DISMISS BOTH THE SE APPEALS AS WITHDRAWN, HAVING BECOME REDUNDANT IN VIEW OF THE AFORESAID FA CTS. 2. IN THE RESULT, BOTH THE APPEALS ARE DISMISSED AS INDICATED ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 07.03.2019. SD/- SD/- (H.S. SIDHU) (L.P. SA HU) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 07.03.2019 *AKS* COPY OF ORDER FORWARDED TO: (1) THE APPELLANT (2) THE RESPONDENT (3) COMMISSIONER (4) CIT(A) (5) DEPARTMENTAL REPRESENTATIVE (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES, NEW DELHI