What did the Tribunal hold?

The tribunal considered the Revenue's request to withdraw the appeal. The withdrawal was based on a CBDT circular regarding monetary limits for appeals.

The Revenue filed an appeal for the assessment year 2013-14. During the hearing, the Revenue sought permission to withdraw the appeal.

What were the issues?

The primary issue was whether the Revenue's appeal should be withdrawn based on the tax effect being below the prescribed monetary limit.

DCIT vs Energy Solutions International… | ITAT Hyderabad 2019

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

Before: Smt. P. Madhavi Devi & Shri S.Rifaur Rahman

Hearing: 02.04.2019Pronounced: 09.04.2019

Per Smt. P. Madhavi Devi, J.M.

This is Revenue’s appeal for the A.Y 2013-14 against the order of the CIT (A)-10, Hyderabad, dated 19.02.2018. At the time of hearing the learned DR has filed a letter of the Dy. CIT-I Hyderabad, dated 27.12.2018 seeking permission to withdraw the appeal. The contents of the letter are as under: “Sub: Withdrawal of appeal pending before Hon'ble ITAT, Hyderabad in the case of M/s. Energy Solutions Inc, USA – A.Ys 2013-14, PAN-AACCE6415G – request reg. Ref: CIT (IT&TP) Hyderabad letter F.No.CIT (IT&TP)/4/ITAT/2018-19 dated 31.10.2018 for A.Y 2013-14. It is submitted that appeal is pending before Hon'ble ITAT in the case of M/s. Energy Solutions Inc, USA for the A.Y 2013-14 (PAN: AACCE6415G) vide ITA

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ITA No 991 of 2018 Energy Solutions International Inc Chennai.

No.991/Hyd/2018. In view the CBDT Circular No.03/2018 in F.No.279/Misc.142/2007-ITJ(Pt.) dated 20/08/2018, a proposal seeking approval of the CIT (IT&TP), Hyderabad was submitted for withdrawal of appeal pending before Hon'ble ITAT since the tax effect involved is less the prescribed monitory limit. The learned CIT (IT&TP), Hyderabad, vide letter referred above, has accorded permission for withdrawal of the appeal. In the light of the above, it is requested that the following appeal pending before Hon'ble ITAT may kindly be withdrawn.

Name of the cases A.Y Appeal No. Energy Solutions Inc 2013-14 ITA No.992/Hyd/2018

Yours faithfully, Sd/- Satya Pinisetty) Dy.CIT-I IInternational Taxation) Hyderabad” 2. Taking the same into consideration, the Revenue’s appeal is dismissed as withdrawn. 3. In the result, Revenue’s appeal is dismissed. Order pronounced in the Open Court on 9th April, 2019. Sd/- Sd/- (S.Rifaur Rahman) (P. Madhavi Devi) Accountant Member Judicial Member

Hyderabad, dated 9th April, 2019. Vinodan/sps Copy to: 1 Dy. CIT-I, International Taxation, 5th Floor, Aayakar Bhavan, Basheerbagh, opp: LB Stadium, Hyderabad 500004 2 M/s. Energy Solutions International Inc. C/o BMR & Associates LLP, C.A. “Sudha Centre”, 2nd floor, Dr. Radha Krishnan Salai, Mylapore, Chennai 600004 3 CIT (A)-10 Hyderabad 4 CIT – (IT & TP) Hyderabad 5 The DR, ITAT Hyderabad 6 Guard File

By Order

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DY. COMMISSIONER OF INCOME TAX,INTERNATIONAL TAXATION-1, HYDERABAD vs. ENERGY SOLUTIONS INTERNATIONAL INC., HYDERABAD

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