` `The Goodyear Tire & Rubber Company, Faridabad V. DCIT (International Taxation), New Delhi

ITA 5971/DEL/2016

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 0536 (ITAT-DELHI)
• Duration Of Justice: 5 year(s) 10 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-10-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 17-10-2022
• Assessment Year: 2012-2013
• Appeal Filed On: 22-11-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Double taxation relief
• Section: 90

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘D’ : NEW DELHI BEFORE SHRI G.S. PANNU, HON’BLE PRESIDENT AND SHRI SAKTIJIT DEY, HON’BLE JUDICIAL MEMBER ITA NO. 435/DEL/2016 (AY 2007-08) THE GOODYEAR TIRE & VS. DEPUTY COMMISSIONER OF RUBBER COMPANY INCOME TAX, C/O GOODYEAR INDIA LIMITED, CIRCLE-GURGAON, MAIN MATHURA ROAD, INTERNATIONAL TAXATION DISTRICT FARIDABAD GURGAON, HARYANA HARYANA-121004 (PAN: AAACG1068P) (APPELLANT) (RESPONDENT) ITA NO. 472/DEL/2015 (AY 2010-11) ITA NO. 6769/DEL/2015 (AY 2011-12) ITA NO. 5971/DEL/2016 (AY 2012-13) THE GOODYEAR TIRE & VS. DEPUTY COMMISSIONER OF RUBBER COMPANY INCOME TAX, C/O GOODYEAR INDIA LIMITED, CIRCLE-GURGAON MAIN MATHURA ROAD, INTL. TAXATION, DISTRICT FARIDABAD NEW DELHI HARYANA-121004 (PAN: AAACG1068P) (APPELLANT) (RESPONDENT) ITA NO. 7227/DEL/2017 (AY 2013-14) ITA NO. 7228/DEL/2017 (AY 2014-15) ITA NO. 8922/DEL/2019 (AY 2016-17) THE GOODYEAR TIRE & VS. DEPUTY COMMISSIONER OF RUBBER COMPANY INCOME TAX, C/O GOODYEAR INDIA LIMITED, INTERNATIONAL TAXATION, MAIN MATHURA ROAD, CIRCLE GURGAON, DISTRICT FARIDABAD ROOM NO. 306, 3 RD FLOOR, 2 HARYANA-121004 HSIIDC BUILDING, UDYOG (PAN: AAACG1068P) VIHAR, PHASE-V, GURGAON (APPELLANT) (RESPONDENT) ITA NO. 2680/DEL/2013 (AY 2008-09) ITA NO. 415/DEL/2014 (AY 2009-10) THE GOODYEAR TIRE & VS. DEPUTY DIRECTOR OF RUBBER COMPANY INCOME TAX, C/O GOODYEAR INDIA LIMITED, CIRCLE 3(2), MAIN MATHURA ROAD, NEW DELHI DISTRICT FARIDABAD HARYANA-121004 (PAN: AAACG1068P) (APPELLANT) (RESPONDENT) Appellant by : Shri Rishabh Malhotra, A.R. Respondent by : Shri Anand Kumar Kedia, CIT-DR Date of hearing : 18.10.2022 Date of pronouncement : 18.10.2022 ORDER PER SAKTIJIT DEY : JM These appeals by the Assessee for the assessment years 2007-08 to 2014-15 and 2016-17 are directed against the respective separate orders of Ld. Assessing Officer as well as Ld. CIT(A). 2. During the hearing, Ld. Authorised Representative has drawn our attention towards a request letter dated 29.9.2022 3 for withdrawal of appeals pursuant to resolution reached under the Mutual Agreement Procedure (MAP) filed by the Evan M. Scocos, Vice President and Controller of the assessee company, which is available on record. He submitted that the assessee had filed applications under MAP in accordance with Article 27 of the India-US Double Taxation Avoidance Agreement (DTAA) and the resolution has been reached by the US and Indian Competent Authorities in terms of section 90 of the Act read with Article 27 of the DTAA. He further submitted that assesee is in agreement with the resolution reached for the subject matter under appeal and hence, would like to withdraw the appeals filed before the Tribunal for the assessment years 2007-08 to 2014-15 and 2016-17 on the issues covered under MAP. In this regard, he filed the communication dated 13.9.2022 for resolution of dispute under MAP with the USA received from the Indian Competent Authorities. He further submitted that in addition to above, the assessee also wishes to withdraw its appeals in relation to the other issues that are not covered under MAP with the income tax authorities, with a view to end the disputes. In view of above, Ld. AR has requested for withdrawal of assesse’s appeals. 4 3. Ld. CIT(DR) did not oppose the aforesaid prayer of the assessee. 4. In view of the above factual matrix, we deem it proper to allow the request of the assessee for withdrawal of the captioned appeals and the same are dismissed as withdrawn. 5. Resultantly, the captioned appeals are dismissed. Order pronounced in the Open Court on 18 th October, 2022 Sd/- Sd/- (G.S. PANNU) (SAKTIJIT DEY) PRESIDENT JUDICIAL MEMBER SRB. Copy forwarded to: - 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR, ITAT Assistant Registrar