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

ITA 5846/DEL/2017Status: DisposedITAT Delhi02 September 2021AY 2006-072 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 acknowledged the assessee's submission regarding the closure of operations and the desire to withdraw the appeals. Consequently, the tribunal dismissed the appeals as withdrawn.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 the assessee's request to withdraw appeals due to closure of business operations in India.

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

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 AR, we dismiss the appeals of the assessee as withdrawn.

In the result, all the captioned appeals of the assessee are dismissed as withdrawn.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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