Maersk Line UK Limited (Formerly known as P&O Nedlloyd Limited UK), Kolkata V. D. D. I. T., ( International Taxation)-2(1), Kolkata, Kolkata

ITA 2092/KOL/2009

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 4171 (ITAT-KOLKATA)
• Duration Of Justice: 6 year(s) 11 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-12-2016
• Appeal Filed By: Assessee
• Bench Allotted: C
• Next Hearing Date: 21-07-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 10-12-2009
• Court: TRIBUNAL
• Department Lawyers: G MALLIKARJUNA
• Assessee Lawyers: MANISH KUMAR KANTH
• Keywords: Double taxation relief; Competent authority

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL C, BENC H KOLKATA BEFORE SHRI N.V.VASUDEVAN, JM & DR. A.L.SAINI, AM ITA NO.2092/KOL/2009 ( / ASSESSMENT YEAR:2006-2007) MAERSK LINE UK LIMITED (FORMERLY KNOWN AS P&O NEDLLOYD LIMITED UK), JASMINE TOWERS, FOURTH FLOOR, 31, SHAKESPEARE SARANI, KOLKATA-700071 VS. DDIT(INTERNATIONAL TAXATION)- 2(1), KOLKATA ./ ./PAN/GIR NO. : AACCP 3162 F ( /APPELLANT ) .. ( / RESPONDENT ) AND ITA NO.222/KOL/2013 ( / ASSESSMENT YEAR:2002-2003) P&O NEDLLOYD , C/O. MAERSK LINE(INDIA) PVT.LTD 401 A/B & 402 A/B, JASMINE TOWERS, FOURTH FLOOR, 31, SHAKESPEARE SARANI, KOLKATA-700071 VS. DDIT(INTERNATIONAL TAXATION)- 2(1), KOLKATA ./ ./PAN/GIR NO. : AAFFP 9550 K ( /APPELLANT ) .. ( / RESPONDENT ) ITA NO.300/KOL/2013 ( / ASSESSMENT YEAR:2002-2003) DDIT(INTERNATIONAL TAXATION)-2(1), KOLKATA VS. P&O NEDLLOYD, C/O. MAERSK LINE(INDIA) PVT.LTD 401 A/B & 402 A/B, JASMINE TOWERS, FOURTH FLOOR, 31, SHAKESPEARE SARANI, KOLKATA-700071 ./ ./PAN/GIR NO. : AAFFP 9550 K ( /APPELLANT ) .. ( / RESPONDENT ) /ASSESSEE BY : SHRI MANISH KUMAR KANTH, AR /REVENUE BY : SHRI G.MALLIKARJUNA, CIT DR / DATE OF HEARING : 30/11/2016 /DATE OF PRONOUNCEMENT 07/12/2016 ITA NO.2092/09 ITA NO.222/13 ITA NO.300/13 M/S MAERSK LINE UK LTD. M/S P&O NEDLLOYD(FIRM) 2 / O R D E R PER DR. ARJUN LAL SAINI, AM: THESE CAPTIONED APPEALS FILED BY THE ASSESSEE AND R EVENUE, PERTAINING TO THE ASSESSMENT YEARS 2006-07 & 2002-0 3, ARE DIRECTED AGAINST ORDER PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-XIX, KOLKATA IN APPEAL NO.447/CIT(A)-XIX/DDIT,INTL.TAX.2 (1), KOL/08-09, DATED 24.12.2008 AND APPEAL NO.80/VI/ADIT(IT)-2(1)/10-11/ KOL, DATED 01.11.2012, WHICH IN TURN ARISE OUT OF ORDERS PASS ED BY THE ASSESSING OFFICER (AO) UNDER SECTION143(3) OF THE INCOME TAX ACT 1961, (IN SHORT THE ACT), DATED 10.11.2008, 30.12.2010 AND 14.03. 2005. 2. AT THE OUTSET, LD. AR OF THE ASSESSEE HAS SUBMIT TED AN APPLICATION FOR WITHDRAWAL OF APPEALS I.E. ITA NOS.2092/KOL/200 9 & ITA NO.222/KOL/2013, ON THE FOLLOWING GROUNDS :- SUB: LETTER FOR WITHDRAWAL OF APPEAL WE REFER TO THE SUBJECT APPEAL FILED AGAINST THE OR DER OF THE COMMISSIONER OF INCOME TAX (APPEALS) - XIX, KOLKATA DATED 18 SEPTEMBER 2009. IN CONNECTION WITH THE SAME, WE WISH TO INFORM YOUR HONOUR THAT ISSUES WHICH ARE SUBJECT MATTER OF APPEAL BEFORE TH IS HON'BLE TRIBUNAL WERE ALSO PENDING FOR CONSIDERATION BEFORE THE COMPETENT AUTHORITIES OF INDIA AND UNITED KINGDOM/NETHERLANDS PURSUANT TO MUTUAL AGREEMENT PROCEEDING (MAP) APPLICATION FILED . RECENTLY, THE APPELLANT HAS RECEIVED LETTER DATED 2 4 AUGUST 2016 FROM DEPUTY COMMISSIONER OF INCOME- TAX (INTERNATIO NAL TAX), KOLKATA (DCIT) ALONG WITH CERTIFIED COPY OF MAP RES OLUTION ORDER DATED 2 AUGUST 2016 FOR AYS 1997-1998 TO 2006-2007, ISSUED FROM THE OFFICE OF THE COMPETENT AUTHORITY OF INDIA, MIN ISTRY OF FINANCE WHEREIN ALL THE COMPETENT AUTHORITIES HAVE ACCEPTED THAT NEITHER THE FIRM NOR THE PARTNERS ARE TAXABLE IN INDIA, IN ACCORDANCE WITH THE PROVISIONS OF ARTICLE 9 OF THE INDIA - UK DOUBLE TA XATION AVOIDANCE ITA NO.2092/09 ITA NO.222/13 ITA NO.300/13 M/S MAERSK LINE UK LTD. M/S P&O NEDLLOYD(FIRM) 3 AGREEMENT (DTAA) AND ARTICLE 8A OF INDIA - NETHERLA NDS DTAA. COPY OF SUCH LETTER IS ATTACHED AS ANNEXURE 1. IN R ESPONSE, THE APPELLANT HAS SUBMITTED LETTER DATED 24 AUGUST 2016 WITH THE DCIT ACCEPTING RESOLUTION AGREED UNDER THE MAP PROCEDURE BETWEEN COMPETENT AUTHORITIES AND UNDERTAKING TO WITHDRAW A LL PENDING APPEALS. COPY OF SUCH LETTER IS ATTACHED AS ANNEXUR E 2. THEREFORE, IN COMPLIANCE WITH THE PROVISIONS OF RUL E 44H(4)(II) OF INCOME-TAX RULES, 1962 AND IN LIGHT OF ACCEPTANCE O F THE AFOREMENTIONED MAP RESOLUTION DATED 2 AUGUST 2016 B Y THE APPELLANT, WE HEREBY REQUEST YOUR HONOUR TO ALLOW W ITHDRAWAL OF SUBJECT APPEAL FILED BY THE APPELLANT. 3. IN REGARD TO ITA NO.300/KOL/2013, THE REVENUE HA S FILED AN APPLICATION FOR WITHDRAWAL OF THE APPEAL ON THE FOL LOWING TERM :- SUB :- DEPARTMENT'S APPEAL NO. 300/KOL/2013 - IN TH E CASE OF M/S MAERSK LINE UK LTD- REG KIND REFERENCE IS INVITED TO THE ABOVE. IN CONNECTION TO THE ABOVE, THIS IS TO INFORM YOU T HAT, THE ISSUES WHICH ARE SUBJECT MATTER OF THE ABOVE MENTIONED APP EAL WERE ALSO PENDING FOR CONSIDERATION BEFORE THE COMPETENT AUTH ORITIES OF INDIA AND UK/NETHERLANDS PURSUANT TO MUTUAL AGREEMENT PRO CEEDINGS (MAP) APPLICATION FILED BY THE ASSESSEE. THE SAME R ESOLUTION WAS MUTUALLY AGREED UPON BY THE RESPECTIVE COMPETENT AU THORITIES ON 22/08/2016 (COPY ENCLOSED). IN VIEW OF THE ABOVE, THE GROUNDS OF THE APPEAL NO. 300 OF 2016 DO NOT SURVIVE HAVING BECOME INFRUCTUOUS ON THE BASIS OF MUTUAL AGREEMENT PROCEDURE RESOLUTION DATED 22/08/2016. IN THIS CONTEXT, YOU ARE KINDLY REQUESTED TO ALLOW US TO WITHDRAW THE AFORESAID APPEAL AND OBLIGE. 4. CONSIDERING THE ABOVE LETTERS OF THE ASSESSEE AS WELL AS LD. DR FOR THE REVENUE FOR WITHDRAWAL OF THE APPEALS, WE DISMI SS ALL THE APPEALS FILED BY THE ASSESSEE (I.E. ITA NO.2092/KOL/09 & ITA NO.2 22/KOL/13) AS WELL AS REVENUE (I.E. ITA NO.300/KOL/2013). ITA NO.2092/09 ITA NO.222/13 ITA NO.300/13 M/S MAERSK LINE UK LTD. M/S P&O NEDLLOYD(FIRM) 4 5. IN THE RESULT, ALL APPEALS FILED BY THE ASSESSEE AND REVENUE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON THIS 07/1 2/2016. S D/ - (N.V.VASUDEVAN) SD/ - (DR. A.L.SAINI) / JUDICIAL MEMBER / ACCOUNTANT MEMBER /KOLKATA ; $% DATED 07/12/2016 & ()*/PRAKASH MISHRA , . / PS / COPY OF THE ORDER FORWARDED TO : / BY ORDER, / ( ASSTT. REGISTRAR) & ' , / ITAT, 1. / THE APPELLANT- 1)MAERSK LINE UK LIMITED IN ITA NO.2 092/K/09 2) P&O NEDLLOYD LTD. UK IN ITA NO.222/K/13 & 3) DDIT(IT)-2(1), KOLKATA 2. / THE RESPONDENT.- 1) DDIT(IT)-2(1), KOLKATA IN ITA NOS.2092/19 & 222/13 2) P&O NEDLLOYD LTD. UK IN ITA NO.300/K/13 3. 4 ( ) / THE CIT(A), KOLKATA. 4. 4 / CIT 5. 567 8 , 8 , / DR, ITAT, KOLKATA 6. 79 / GUARD FILE. 5 //TRUE COPY//