INTERNATIONAL MANAGEMENT GROUP (UK) LTD.,LONDON vs. ACIT, INTERNATIONAL TAXATION--2(1)(1), NEW DELHI

In this case, Application for Early hearing in the main Appeal has been filed. However, at the time of hearing, Ld. Counsel for the assessee stated that the issue involved in this appeal is whether the balance receipts not attributable to permanent establishment of the appellant can be taxed as Fees for technical services under Article 13 of the India-UK Treaty and also submitted that this issue is squarely covered with the order of the ITAT, New Delhi ‘C’ Bench decision dated 4.10.2016 in assessee’s own case for AY 2010-11, which was subsequently followed by the ITAT for AY 2011-12 to 2015-16 in assessee’s own case wherein the issue in dispute was decided against the assessee. Therefore, he requested that early hearing may be granted to the assessee. The Ld. DR did not express any concern about granting early hearing to the assessee in the impugned appeal.

On careful consideration of the application of the assessee it is apparent that the assessee wants that as the issue involved in this appeal is squarely covered, so, it may be decided on the basis of the order of the coordinate bench in assessee’wn own case for the earlier years. In view of this we grant early hearing of the impugned appeal. Accordingly, the application for early hearing of the assessee is allowed.