ACIT, New Delhi V. M/s. CH2M Hill (India) Pvt. Ltd., New Delhi

ITA 6236/DEL/2016

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 3403 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2020
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 05-12-2016
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SHASHI KAJLI
• Assessee Lawyers: SAKSHI JAIN
• Keywords: Competent authority

Judgement Text

IN TH E INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : I - 1 : NEW DELHI BEFORE SHRI R. K. PANDA, ACCOUNTANT MEMBER AND SHRI KULDIP SINGH, JUDICIAL MEMBER ITA NO. 5420 /DEL/201 6 ASSESSMENT YEAR : 20 1 0 - 11 ITA NO.91/DEL/2017 ASSESSMENT YEAR: 20 11 - 12 CH2M HILL (PVT .) LTD., B - 1D, SECTOR - 10, NOIDA. PAN: AAECA3097N VS DCIT, CIRCLE - 3(1), NEW DELHI. ITA NO. 6236 /DEL/201 6 ) ASSESSMENT YEAR: 20 1 0 - 11 ACIT, CIRCLE - 6(1), NEW DELHI VS. CH2M HILL (PVT.) LTD., A - 422, DEFENCE COLONY, NEW DELHI. PAN: AAECA3097N (APP ELL A N T ) (RESPONDENT) A SSESSEE BY : MS SAKSHI JAIN, AR RE VENUE BY : MS SHASHI KAJLI, SR. DR DATE OF HEARING : 03 .0 3 . 20 20 DATE OF PRONOUNCEMENT : 03 .03. 20 20 ORDER PER BENCH : THE LD. COUNSEL FOR THE ASSESSEE AT THE TIME OF HEARING, FILED AN APPLICATION SEEKING WITHDRAWAL OF THE APPEALS FILED BY THE ASSESSEE ON THE GROUND THAT PURSUANT ITA NO S . 5420 & 6 236 /DEL/201 6 ITA NO.9 1 /DEL/201 7 2 TO AN APPLICATION FILED BY THE AE OF THE ASSESSEE IN THE UNITED STATES SEEKING RESOLUTION UNDER MAP WITH THE COMPETENT AUTHORITY OF US UNDER ARTIC LE 9 AND 27 OF INDO - US INCOME TAX CONVENTION, A SETTLEMENT HAS BEEN ARRIVED AT BETWEEN THE US COMPETENT AUTHORITY AND THE COMPETENT AUTHORITY OF INDIA. THE ASSESSEE HAS ACCEPTED THE RESOLUTION ARRIVED AT UNDER THE SAID MAP. UNDER THESE CIRCUMSTANCES, THE ASSESSEE SEEKS TO WITHDRAW THE APPEALS FILED BEFORE THE TRIBUNAL. 2. IN ABSENCE OF ANY OBJECTION FROM THE SIDE OF THE LD. DR, THE REQUEST OF THE ASSESSEE SEEKING PERMISSION OF THE BENCH TO WITHDRAW THE APPEALS ARE ALLOWED. SINCE THE GROUNDS RAISED BY THE REVENUE ALSO PERTAIN TO THE ISSUES COVERED UNDER THE MAP PROCEEDINGS, THEREFORE, THE APPEAL OF THE REVENUE BECOMES INFRUCTUOUS. ACCORDINGLY, THE TWO AP PEALS FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN AND THE APPEA L FILED BY THE REVENUE IS DISMISSED BEING INFRUCTUOUS. 3. IN THE RESULT, THE APPEAL S FILED BY THE ASSESSEE AS WELL AS THE APPEAL FILED BY THE REVENUE A RE DISMISSED. THE DECISION WAS PRONOUNCED IN THE OPEN COURT ON 03. 0 3 .20 20 . SD/ - SD/ - ( KULDIP SINGH ) ( R. K. PANDA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 03 RD MARCH, 2020. DK ITA NO S . 5420 & 6 236 /DEL/201 6 ITA NO.9 1 /DEL/201 7 3 COPY FORWARDED TO : 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ASSTT. REGISTRAR, ITAT, NEW DELHI