What did the Tribunal hold?

The Tribunal allowed the assessee to withdraw the appeal as requested. The Revenue did not object to the withdrawal.

The assessee wished to withdraw their appeal before the ITAT Mumbai. The original appeal had been dismissed by the Chennai ITAT for being filed in the wrong name, but the Madras High Court later restored the original appeal. Therefore, the assessee sought to withdraw the current appeal.

What were the issues?

The primary issue was the maintainability of the appeal due to a previous dismissal and subsequent restoration of the original appeal by a higher court.

Accenture Solutions P. Ltd (Asol)… vs DCIT | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “K” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Hiten Chande, Ld. AR

For Respondent: Shri Sunil Deshpande Ld. DR

Manoj Kumar Aggarwal (Accountant Member)

The Ld. AR placed on record a letter dated 19/07/2021 and submitted that the assessee wishes to withdraw the appeal. The letter read as under: - Sub: Request for withdrawal of appeal filed with the Mumbai bench, of the Hon'ble Income Tax Appellate Tribunal ('ITAT') We refer to the captioned appeal filed before the Mumbai bench of Hon'ble ITAT for AY 2010-11. In this regard, on behalf of and under instructions from the client, we wish to submit as under: The company, Zenta Knowledge Services Pvt Ltd ('ZKSPL') earlier had its registered office at 431, Spencer Plaza, Phase III, 769, Anna Salai in Chennai.

Thereafter, ZKSPL amalgamated with Accenture Services Pvt Ltd ('ASPL') by order of Madras High Court dated 29 June 2012 w.e.f. 1 April 2012, which was amalgamated with Accenture Solutions Pvt Ltd ('ASOL') w.e.f. 1 December 2016 vide order dated 20 October 2016 passed by Hon'ble Bombay High Court. The assessee had filed an appeal before the Hon'ble Chennai ITAT for AY 2010-11 against the order dated 20 February 2015 passed by the learned AO. The Hon'ble ITAT vide its order dated 14 September 2016 had dismissed the appeal filed by the assessee on the basis that the appeal filed by the Assessee was filed in the name of ZKSPL and, therefore not maintainable under section 253 of the Act. A copy of the Chennai ITAT order is enclosed as Annexure 1. Assessee had filed a fresh appeal in the name of ASOL, before your Honours in Mumbai, given that ASOL's registered office is in Mumbai and had also filed a application before the Hon'ble Madras High Court pleading the court to restore the original appeal to Hon'ble Tribunal to decide on merits. The Hon'ble Madras High Court vide its order dated 29 July 2020 accepted the Assessee's plea to set aside the order passed by the Chennai Tribunal and restore the original appeal. A copy of the Hon'ble Madras High Court order is enclosed as Annexure 2. In light of the above facts, given that the original appeal has been restored, the Assesses wishes to file this application for withdrawal of this appeal. We request your Honour to kindly take the above on record and oblige.

The Ld. DR did not object to the withdrawal of the appeal. Keeping in view the submission made by Ld. AR, we allow the assessee to withdraw the appeal.

The appeal stands dismissed as withdrawn.

Order pronounced on 20th July, 2021. (Mahavir Singh) (Manoj Kumar Aggarwal) उपा"" / Vice President लेखा सद" / Accountant Member मुंबई Mumbai; िदनांक Dated : 20/07/2021 Sr.PS, Dhananjay /Sr.PS, Jaisy Varghese

आदेशकी"ितिलिपअ"ेिषत/Copy of the Order forwarded to : अपीलाथ"/ The Appellant

""थ"/ The Respondent 2. आयकरआयु"(अपील) / The CIT(A) 3. आयकरआयु"/ CIT– concerned 4. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड"फाईल / Guard File 6. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt.

ACCENTURE SOLUTIONS P. LTD (ASOL) P. LTD,MUMBAI vs. DCIT CORPORTE CIRCLE 3(2), CHENNAI

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