M/s. Hyatt International-Southwest Asia Ltd., Dubai V. ADIT, New Delhi

MA 132/DEL/2021

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 5186 (ITAT-DELHI)
• Duration Of Justice: 1 month(s) 11 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-09-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 16-08-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES FRIDAY, NEW DELHI BEFORE SH. AMIT SHUKLA, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER MA NO. 132/DEL/2021 (IN ITA NO. 579/DEL/2013 : ASSTT. YEAR : 2009-10) HYATT INTERNATIONAL - SOUTHWEST ASIA LTD., OFFICE 301, LEVEL 3, PRECINCT 3, DUBAI INTERNATIONAL FINANCIAL CENTRE (DIFC), PO BOX 506727, DUBAI VS ADDITIONAL DIRECTOR OF INCOME TAX, RANGE-1, INTERNATIONAL TAXATION, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AACCH2598H MA NO. 133/DEL/2021 (IN ITA NO. 779/DEL/2014 : ASSTT. YEAR : 2010 -11) HYATT INTERNATIONAL - SOUTHWEST ASIA LTD., OFFICE 301, LEVEL 3, PRECINCT 3, DUBAI INTERNATIONAL FINANCIAL CENTRE (DIFC), PO BOX 506727, DUBAI VS ASSISTANT DIRECTOR OF INCOME TAX, CIRCLE-1(2), INTERNATIONAL TAXATION, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AACCH2598H MA NO. 134/DEL/2021 (IN ITA NO. 1762/DEL/2015 : ASSTT. YEAR : 2011-12) HYATT INTERNATIONAL - SOUTHWEST ASIA LTD., OFFICE 301, LEVEL 3, PRECINCT 3, DUBAI INTERNATIONAL FINANCIAL CENTRE (DIFC), PO BOX 506727, DUBAI VS ADDITIONAL DIRECTOR OF INCOME TAX, RANGE-2(1), INTERNATIONAL TAXATION, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AACCH2598H MA NO. 135/DEL/2021 (IN ITA NO. 957/DEL/2016 : ASSTT. YEAR : 2 012-13) HYATT INTERNATIONAL - SOUTHWEST ASIA LTD., OFFICE 301, LEVEL 3, PRECINCT 3, DUBAI INTERNATIONAL FINANCIAL CENTRE (DIFC), PO BOX 506727, DUBAI VS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), INTERNATIONAL TAXATION, NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. AACCH2598H MA NOS. 132 TO 135/DEL/2021 HYATT INTERNATIONAL-SOUTHWEST ASIA LTD. 2 ASSESSEE BY : SH. ANIL KUMAR JAIN, CA REVENUE BY : SH. BHOPAL SINGH, SR. DR DATE OF HEARING: 24 . 09 .2021 DATE OF PRONOUNCEMENT: 27 .09 .2021 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THESE MISCELLANEOUS APPLICATIONS HAVE BEEN FILED BY THE ASSESSEE ARISING OUT OF THE ORDER DATED 04.12.2019 IN ITA N O. 579/DEL/2013, ITA NO. 779/DEL/2014, ITA NO. 1762/DEL/2015 & ITA NO. 9 57/DEL/2016. 2. IN THE ORDER DATED 04.12.2019, THE PARA 61 READS AS UNDER: IN THE RESULT, THE APPEALS OF THE ASSESSEE ARE DISMISSED. 3. NOW, THE M.A. IS ALLOWED. THE SAID PARA NO. 61 STAN DS RECTIFIED AS UNDER: IN THE RESULT THE APPEALS OF THE ASSESSEE ARE ALLOWED F OR STATISTICAL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 27/09/2021. SD/- SD/- (AMIT SHUKLA) (D R. B.R.R. KUMAR) JUDICIAL MEMBER ACCOUNTANT M EMBER DATED: 27/09/2021 *SUBODH KUMAR, SR. PS* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR