ACIT, CIRCLE- 6(1), NEW DELHI vs. CH2M HILL (INDIA) PVT. LTD., NEW DELHI

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ITA 8329/DEL/2019Status: DisposedITAT Delhi26 August 2022AY 2011-123 pages

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

AI SummaryDismissed

What did the Tribunal hold?

The Departmental Representative submitted that the dispute was resolved under the Mutual Agreement Procedure (MAP). The Tribunal permitted the Revenue to withdraw the appeal.

What were the facts?

The Revenue filed an appeal against an order confirming a penalty under Section 271(1)(c) for AY 2011-12. The assessee did not appear for the hearing.

What were the issues?

Whether the appeal filed by the Revenue should be withdrawn due to resolution of the dispute under MAP.

Which sections of the Income-tax Act were involved?

Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: ‘B’ NEW DELHI

Before: SHRI G.S. PANNU & SHRI SAKTIJIT DEY

For Respondent: Shri Abhishek Kumar, Sr. DR
Hearing: 26.08.2022Pronounced: 26.08.2022

ORDER

PER SAKTIJIT DEY, JUDICIAL MEMBER:

1.

This is an appeal by Revenue against order dated 30.07.2019 of learned Commissioner of Income-Tax(Appeals)-44, New Delhi confirming penalty imposed under Section 271(1)(c) of the Income- Tax Act, 1961 pertaining to assessment year 2011-12.

2.

When the appeal was called out for hearing, none appeared on behalf of the assessee. However, drawing our attention to letter dated 11.02.2020 of the Additional CIT, Range-6, New Delhi, learned Departmental Representative submitted, since, dispute arising in the appeal has been resolved under Mutual Agreement Procedure (MAP), the appeal is treated to be withdrawn.

3.

Considering the aforesaid submission of the learned Departmental Representative, we permit the Revenue to withdraw the present appeal. Accordingly, the appeal is dismissed as withdrawn.

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