M/s. Discovery Asia LLC, Gurgaon V. ADIT, New Delhi

ITA 6950/DEL/2014

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 3124 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-12-2017
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2008-2009
• Appeal Filed On: 24-12-2014
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Double taxation relief; Competent authority
• Section: 90

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I - 2 , NEW DELHI BEFORE SH. N. K. SAINI, AM AND SMT. BEENA A. PILLAI , JM ITA NO. 6950 /DEL/2014 : ASSTT. YEAR : 2008 - 09 ITA NO. 6951 /DEL/2014 : ASSTT. YEAR : 2010 - 11 DISCOVERY ASIA LLC, ONE DISCOVERY PLACE, SILVER SPRING, MD - 20910, USA VS ASSTT. DIRECTOR OF INCOME TAX, CIRCLE - 1(2), INTERNATIONAL TAXATION, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A A BCD4333P ASSESSEE BY : NONE REVENUE BY : SH. H. K. CHOUDHARY, CIT DR DATE OF HEARING : 04.12 .201 7 DATE OF PRONOUNCEMENT : 13 . 12 .201 7 ORDER PER N. K. SAINI, AM : THE SE TWO APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YEARS 2008 - 09 AND 2010 - 11 ARE DIRECTED AGAINST THE SEPARATE ORDER S OF THE AO DATED 27.02.2012 AND 30.10.2014 RESPECTIVELY. 2. DURING THE COURSE OF HEARING, THE ASSESSEE MOVED AN APPLICATION STATING THEREIN THAT THE ASSESSEE HAD EARLIER INVOKED THE PROVISIONS OF ARTICLE 27 MUTUAL AGREEMENT P ROCEDURE (MAP) OF THE DTAA AND HAD FILED AN APPLICATION WITH THE US COMPETENT AUTHORITY WHO VIDE RESOLUTION DATED 24.08.2017 ITA NOS. 6950 & 6951 /DEL /201 4 DISCOVERY ASIA LLC 2 ISSUED U/S 90 OF THE INCOME TAX ACT, 1961 READ WITH ARTICLE 27 OF THE INDIA - US A DOUBLE TAXATION AVOIDANCE AGREEMENT AND ACCORDINGLY THESE APPEALS ARE WITHDRAWN. THE LD. COUNSEL FOR THE ASSESSEE REITERATED THE CONTENTS OF THE AFORESAID APPLICATIONS AND REQUESTED TO TREAT THE APPEAL S AS WITHDRAWN . THE LD. DR DID NOT OBJECT IF THE APPEALS ARE DISMISSED AS WITHDRAWN. 3. IN VIEW OF THE AB OVE, THE APPEALS ARE DISMISSED AS WITHDRAWN. 4 . IN THE RESULT, APPEAL S OF THE ASSESSEE ARE DISMISSED . ( ORDER PRON OUNCED IN THE COURT ON 13 /12 /2017 ) SD/ - SD/ - (BEENA A. PILLAI ) (N. K. SAINI) JUDICIAL MEMBE R ACCOUNTANT MEMBER DAT ED: 13 /12 /2017 *SUBODH* COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(APPEALS) 5 . DR: ITAT ASSISTANT REGISTRAR