M/s. Roll- Royce Plc, New Delhi V. DCIT (International Taxation), New Delhi

ITA 6644/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 0832 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 9 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-09-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2011-2012
• Appeal Filed On: 14-12-2015
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Assessee Lawyers: RAJNANDANI SHUKLA
• Keywords: Competent authority
• Section: 90

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES F : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA.NO.6644/DEL./2015 ASSESSMENT YEAR 2011-2012 M/S. ROLL - ROYCE PLC NEW DELHI. PAN AACCR6911L C/O. BMR & ASSOCIATES LLP, 22 ND FLOOR, BUILDING NO.5, TOWER-1, DLF CYBER CITY, DLF PHASE-III, GURGAON. VS THE DCIT, CIRCLE-3(1)(1), INTERNATIONAL TAXATION, ROOM NO.419, BLOCK E-2, SEIZED PAPER. MUKHERJEE CIVIC CENTRE, J L NEHRU MARG, NEW DELHI 110 002. (APPELLANT) (RESPONDENT) FOR ASSESSEE : MS. RAJNANDANI SHUKLA, ADVOCATE AND MS. SUMISHA MURGAI, C.A. FOR REVENUE : SHRI SURENDER PAL, SR. D.R. DATE OF HEARING : 13.09.2018 DATE OF PRONOUNCEMENT : 1 4 .09.2018 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ASSESSMENT ORDER UNDER SECTION 143(3)/144C(13) OF THE 2 ITA.NO.6644/DEL./2015 M/S. ROLL-ROYCE PLC, NEW DELHI. I.T. ACT, 1961, DATED 19.10.2015, FOR THE A.Y. 2011-2012 PASSED PURSUANT TO THE DIRECTIONS OF THE DISPUTES RESOLUTION PANEL-2, NEW DELHI, DATED 21.09.2015. 2. LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED THAT IN THE CASE OF ASSESSEE-COMPANY RESOLUTION UNDER SECTION 90 OF THE I.T. ACT READ WITH ARTICLE-27 OF INDIA-UNITED KINGDOM DOUBLE TAXATION AVOIDANCE AGREEMENT HAVE BEEN PASSED BY THE COMPETENT AUTHORITY ON 03.05.2018, PURSUANT TO WHICH, A.O. PASSED THE ORDER UNDER SECTION 90/143(3) OF THE I.T. ACT, 1961, READ WITH RULE 44H(4) OF THE I.T. RULES, 1962, DATED 06.07.2018 FOR THE A.Y. 2011-2012 UNDER APPEAL. IT IS, THEREFORE, SUBMITTED THAT SINCE THE MATTER IS SETTLED, THEREFORE, THEY DO NOT WANT TO PURSUE THE APPEAL FURTHER, IN VIEW OF THE ABOVE ORDERS. COPY OF THE ORDERS ARE PLACED ON RECORD. 3. IN VIEW OF THE ABOVE, SINCE THE MATTER IS ALREADY SETTLED, THE APPEAL IS DISMISSED AS NOT PRESSED AS ABOVE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED. 3 ITA.NO.6644/DEL./2015 M/S. ROLL-ROYCE PLC, NEW DELHI. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (L.P. SAHU) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 14 TH SEPTEMBER, 2018 VBP/- COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH 6. GUARD FILE // BY ORDER // ASST. REGISTRAR : ITAT DELHI BENCHES : DELHI.