MGB METRO GROUP BUYING HK LTD. - INDIA LIAISON OFFICE (GEMEX TRADING LTD.),GURGAON vs. ACIT, CIRCLE- 1(2), INTL. TAXATION, NEW DELHI

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ITA 5842/DEL/2017Status: DisposedITAT Delhi02 September 2021AY 2003-042 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The tribunal acknowledged the assessee's submission that it no longer wishes to pursue the litigation in India. Consequently, the appeals were dismissed as withdrawn.

What were the facts?

The assessee, MGB Metro Group Buying HK, had established a liaison office in India. The assessee has since closed its operations in India and wishes to withdraw its appeals before the tribunal.

What were the issues?

The primary issue was whether the assessee's appeals should be dismissed as withdrawn based on their submission of ceasing operations and withdrawing from litigation.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “D” NEW DELHI

Before: SHRI AMIT SHUKLA & Dr. B.R.R. KUMAR

For Appellant: Shri Stefan ULRICH, AR
For Respondent: Shri S. Najmi, CIT
2.

In view of the aforesaid submission of the ld. AR, we dismiss the appeals of the assessee as withdrawn.

3.

In the result, all the captioned appeals of the assessee are dismissed as withdrawn. Order pronounced in the open Court on 2nd September 2021.

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