CH2M Hill India Pvt. ltd., New Delhi V. DCIT, New Delhi

ITA 5092/DEL/2010

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9482 (ITAT-DELHI)
• Duration Of Justice: 9 year(s) 9 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I1
• Next Hearing Date: 16-08-2017
• Assessment Year: 2006-2007
• Appeal Filed On: 18-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR SENIOR
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO. ITA NO. ITA NO. ITA NO. 5092 5092 5092 5092 /DEL/2 /DEL/2 /DEL/2 /DEL/2 01 0101 01 0 00 0 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR : : : : 20 2020 20 06 0606 06 - -- - 07 0707 07 M/S CH2M HILL IN M/S CH2M HILL IN M/S CH2M HILL IN M/S CH2M HILL IN DIA PVT.LTD., DIA PVT.LTD., DIA PVT.LTD., DIA PVT.LTD., FLAT NO.604, FLAT NO.604, FLAT NO.604, FLAT NO.604, 59, NEHRU PLACE, 59, NEHRU PLACE, 59, NEHRU PLACE, 59, NEHRU PLACE, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. PAN : AAECA3097N. PAN : AAECA3097N. PAN : AAECA3097N. PAN : AAECA3097N. VS. VS. VS. VS. DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, C CC CIRCLE IRCLE IRCLE IRCLE- -- -3(1), 3(1), 3(1), 3(1), NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : NONE. RESPONDENT BY : SHRI SARAS KUMAR, SENIOR DR. DATE OF HEARING : 2 22 21.08 1.08 1.08 1.08.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 2 22 21.08 1.08 1.08 1.08.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THIS APPEAL BY THE ASSESSEE FOR THE ASSESSMENT YEAR 2015-16 IS DIRECTED AGAINST THE ORDER OF LEARNED CIT(A)-3, GUR GAON DATED 29 TH JUNE, 2018. 2. NOBODY APPEARED ON BEHALF OF THE ASSESSEE AT THE TIME OF HEARING. VIDE LETTER DATED 29 TH JULY, 2020, THE ASSESSEE HAS SOUGHT PERMISSION TO WITHDRAW GROUND NO.1 RAISED BY IT IN THE CAPTIONED APPEAL FOLLOWING THE RESOLUTION OF THE DISPUTE UNDE R MAP WITH THE USA AND, IN SUPPORT, A COMMUNICATION OF THE CBDT (FOREI GN TAX & TAX RESEARCH-I DIVISION) DATED 15 TH NOVEMBER, 2019 HAS BEEN ENCLOSED. ITA-5092/DEL/2010 2 3. FURTHER, WITH REGARD TO GROUND NO.2, THE ASSESSE E HAS REQUESTED FOR WITHDRAWAL OF THE SAID GROUND TO BUY PEACE AND ATTAIN CLOSURE ON THE LITIGATION FOR THE CAPTIONED ASSESSMENT YEAR. 4. LEARNED SENIOR DR HAS NO OBJECTION FOR THE WITHD RAWAL OF THE ABOVE TWO GROUNDS. 5. IN VIEW OF THE ABOVE, WE ACCEPT THE REQUEST OF T HE ASSESSEE FOR WITHDRAWAL OF THE TWO GROUNDS RAISED BY IT IN THE C APTIONED ASSESSMENT YEAR. 6. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED ON CONCLUSION OF VIRTU AL HEARING ON 21 ST AUGUST, 2020. SD/- SD/- ( (( ( K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S CH2M HILL INDIA PVT.LTD., M/S CH2M HILL INDIA PVT.LTD., M/S CH2M HILL INDIA PVT.LTD., M/S CH2M HILL INDIA PVT.LTD., FLAT NO.604, 59, NEHRU PLACE, NEW DELHI. FLAT NO.604, 59, NEHRU PLACE, NEW DELHI. FLAT NO.604, 59, NEHRU PLACE, NEW DELHI. FLAT NO.604, 59, NEHRU PLACE, NEW DELHI. 2. RESPONDENT : DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE CIRCLE CIRCLE CIRCLE- -- -3(1),NEW DELHI. 3(1),NEW DELHI. 3(1),NEW DELHI. 3(1),NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR