ACIT, NEW DELHI vs. M/S. CH2M HILL (INDIA) PVT. LTD., NEW DELHI

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ITA 6236/DEL/2016Status: DisposedITAT Delhi03 March 2020AY 2010-113 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 Tribunal allowed the assessee's request to withdraw its appeals. The Revenue's appeal was also dismissed as it became infructuous due to the MAP settlement.

What were the facts?

The assessee sought to withdraw its appeals before the ITAT. This was based on a settlement reached through the Mutual Agreement Procedure (MAP) under the Indo-US Income Tax Convention.

What were the issues?

Whether appeals filed before the ITAT should be withdrawn when a settlement has been reached under the Mutual Agreement Procedure (MAP) of the Indo-US Income Tax Convention.

Which sections of the Income-tax Act were involved?

Article 9, Article 27

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : I-1 : NEW DELHI

Before: SHRI R.K. PANDA & SHRI KULDIP SINGH

For Appellant: Ms Sakshi Jain, AR
For Respondent: Ms Shashi Kajli, Sr. DR
Hearing: 03.03.2020Pronounced: 03.03.2020

ORDER PER BENCH: The ld. Counsel for the assessee at the time of hearing, filed an application seeking withdrawal of the appeals filed by the assessee on the ground that pursuant

ITA Nos.5420 & 6236/Del/2016 to an application filed by the AE of the assessee in the United States seeking resolution under MAP with the Competent Authority of US under Article 9 and 27 of Indo-US Income Tax Convention, a settlement has been arrived at between the US Competent Authority and the Competent Authority of India. The assessee has accepted the resolution arrived at under the said MAP. Under these circumstances, the assessee seeks to withdraw the appeals filed before the Tribunal.

2.

In absence of any objection from the side of the Ld. DR, the request of the assessee seeking permission of the Bench to withdraw the appeals are allowed. Since the grounds raised by the Revenue also pertain to the issues covered under the MAP proceedings, therefore, the appeal of the Revenue becomes infructuous. Accordingly, the two appeals filed by the assessee are dismissed as withdrawn and the appeal filed by the Revenue is dismissed being infructuous.

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