M/s Parsons Brinckerhoff International LLC, New Delhi V. DCIT, International Taxation, New Delhi

ITA 889/DEL/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5660 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 4 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2013-2014
• Appeal Filed On: 15-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SURENDER PAL
• Keywords: Rectification of order
• Section: 154

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 889/DEL/2017 A.Y : 20 1 3 - 1 4 M/S PARSONS BRINCKERSHOFF INTERNATIONAL LLC, 210, 2 ND FLOOR, REGUS ELEGANCE, JASOLA DISTRICT CENTRE, OLD MATHURA ROAD, NEW DELHI 110 025 (PAN: AACCP0779J) VS. DCIT, CIRCLE 2(2)(2), INTERNATIONAL TAXATION E-2 BLOCK, CIVIC CENTRE, NEW DELHI 110 002 (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE DEPARTMENT BY : SH. SURENDER PAL, SR. DR ORDER PER H.S. SIDHU, JM THE ASSESSEE HAS FILED THIS APPEAL AGAINST THE ORDER DATED 09/12/2016 PASSED BY THE LD. CIT(A)-43, NEW DELHI RELATING TO ASSESSMENT YEAR 2013-14. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. HOWEV ER, THE ASSESSEE HAS FILED THE APPLICATION DATED 18.4.2018 IN WHICH THE ASSESSEE REQUESTED FOR THE WITHDRAWAL OF THE APPEAL. FOR THE SAKE OF CONVE NIENCE, THE CONTENTS OF THE APPLICATION ARE REPRODUCED AS UNDER:- 18.4.2018 THE PRESIDENT, INCOME TAX APPELLATE TRIBUNAL, LOK NAYAK BHAVAN, KHAN MARKET, 2 NEW DELHI 110 003 DEAR SIR, SUB:- WITHDRAWAL OF APPEAL NO. 889/DEL- 2017 REF: PARSONS BRINCKERHOFF INTERNATIONAL LLC (COMPANY) PAN AACCP0779J (AY 2013-14 WE WRITE WITH REFERENCE TO APPEAL NO. 889/DEL-2017, DATED 15 TH FEBRUARY, 2017, FILED AGAINST THE ORDER OF COMMISSIONER OF INCOME TAX (APPEALS)-43, FOR CAPTIONED ASSESSMENT YEAR. THE COPY OF ACKNOWLEDGEMENT OF APPEAL FILED IS ENCLOSED AS ANNEXURE-A. IN THIS REGARD, POST FILING THE APPEAL BEFORE ITAT, THE COMPANY OBSERVED A MISTAKE IN THE ASSESSMENT ORDER PASSED BY THE ASSESSING OFFICER AND ACCORDINGLY MOVED AN APPLICATION UNDER SECTION 154 OF THE INCOME TAX ACT, 1961 FOR RECTIFICATION OF THE SAME. THE ASSESSING OFFICER, AFTER ANALYZING THE FACTS MADE AVAILABLE BEFORE HIM, ACCEPTED THE COMPANYS CONTENTION AND PASSED AN ORDER UNDER SECTION 154 OF THE ACT THEREBY DELETING THE ISSUE INVOLVED IN THE APPEAL. THE COPY OF THE RECTIFICATION ORDER IS ENCLOSED AS ANNEXURE-B. THUS, SINCE THE MATTER IN DISPUTE IS NOW CORRECTED BY THE ASSESSING OFFICER IN HIS ORDER PASSED UNDER SECTION 154 OF THE ACT, WE HEREBY HUMBLY REQUEST YOU TO ALLOW THE WITHDRAWAL OF OUR CAPTIONED APPEAL WITH IMMEDIATE EFFECT. TRUST YOUR KINDSELF SHALL ACCEDED TO OUR REQUEST. YOURS FAITHFULLY, FOR PARSONS BRINCKERHOFF INTERNATIONAL LLC SD/- (AUTHORISED REPRESENTATIVE) 3 3. LD. DR DID NOT OBJECT THE WRITTEN REQUEST OF THE ASSESSEE. 4. WE HAVE HEARD LD. DR AND PERUSED THE RECORDS, E SPECIALLY THE APPLICATION DATED 18.4.2018 FILED BY THE AUTHORISED REPRESENTATIVE OF THE ASSESSEE FOR WITHDRAWAL OF ITS APPEAL. KEEPING IN VIEW OF THE FACTS AND CIRCUMSTANCES OF THE CASE, AS AFORESAID, WE ACCEPT THE AFORESAID REQUEST OF THE ASSESSEE FOR WITHDRAWAL OF THE APPEAL AND AC CORDINGLY, WE DISMISS THE ASSESSEES APPEAL AS WITHDRAWN. 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS DISMISSED. ORDER PRONOUNCED ON 20/06/2018. SD/- SD/- [L.P. SAHU] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 20/06/2018 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES 4