SENECA GLOBAL IT SERVICES PRIVATE LIMITED,HYDERABAD vs. DCIT, CIRCLE -3(1), HYDERABAD

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ITA 306/HYD/2021Status: DisposedITAT Hyderabad31 August 2023AY 2016-172 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal accepted the assessee's request for withdrawal of the appeal. This was based on the assessee having accepted a resolution arrived at under Article 27 of the India-US Double Taxation Avoidance Agreement (DTAA).

What were the facts?

The assessee filed an appeal against an order passed under Section 143(3) r.w.s 144C(13) of the Income Tax Act for AY 2016-17. The assessee later sought to withdraw the appeal.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have accepted a resolution under a Double Taxation Avoidance Agreement. The assessee's right to withdraw the appeal.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Hyderabad ‘A ‘ Bench, Hyderabad

Before: Shri R.K. Panda, Vice- & Shri Laliet Kumar

Hearing: 31/08/2023Pronounced: 31/08/2023

आयकर अपील�य अ�धकरण, हैदराबाद पीठ IN THE INCOME TAX APPELLATE TRIBUNAL Hyderabad ‘A ‘ Bench, Hyderabad Before Shri R.K. Panda, Vice-President AND Shri Laliet Kumar, Judicial Member Assessment Year: 2016-17 Seneca Global IT Services Vs. Dy. C. I. T. (P) Ltd., Circle 3(1) Hyderabad Hyderabad PAN:AALCS3362B (Appellant) (Respondent) Assessee by: C.A Arun for C.A. Utpal Sen Revenue by: Smt.Vijaya Lakshmi, CIT(DR) Date of hearing: 31/08/2023 Date of pronouncement: 31/08/2023 ORDER

Per R.K. Panda, Vice-President

1.

This appeal filed by the assessee is directed against the order dated 31.03.2021 passed u/s 143(3) r.w.s 144C(13) and 144C(13) r.w.s. 143(3A) & 143(3B) of the I.T. Act for the A.Y.2016- 17.

2.

At the time of hearing, the learned Counsel for the assessee filed an application seeking withdrawal of the appeal on the ground that the assessee has accepted the resolution arrived at under Article 27 of India-US Double Taxation Avoidance Agreement (DTAA). Since the assessee has accepted the MAP Resolution, the learned Counsel for the assessee submitted that the assessee should be allowed to withdraw the appeal. Page 1 of 2

ITA 306 of 2021 Seneca Global IT Services P Ltd 2.1 In absence of any objection from the side of the learned DR, the request of the assessee seeking permission of the Bench for withdrawal of the appeal is accepted and the appeal is dismissed as “withdrawn”.

3.

In the result, appeal filed by the assessee is dismissed.

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