M/S. ROLLS ROYCE PLC,NEW DELHI vs. DCIT, NEW DELHI

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ITA 1206/DEL/2015Status: DisposedITAT Delhi25 January 2019AY 2010-112 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal acceded to the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn based on the resolution of the primary issue.

What were the facts?

The assessee sought to withdraw its appeal before the ITAT. The primary issue in the appeal had been resolved in favor of the assessee through a mutual agreement procedure between India and the UK.

What were the issues?

Whether an appeal can be withdrawn when the primary issue has been resolved through a mutual agreement procedure.

Which sections of the Income-tax Act were involved?

Rule 44H(4)

AI-generated summary — verify with the full judgment below

Before: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Ms. Sumisha, CA
Hearing: 24.01.19Pronounced: 25.01.19

ORDER Per L.P. Sahu, A.M.: During the course of hearing, an application on behalf of the assessee is brought on record stating that since the primary issue under adjudication before this bench stands decided in favour of the appellant by the competent Authorities of India and U.K. under mutual agreement procedure vide resolution dated 03.05.2018, the appellant seeks permission to withdraw this appeal as per provisions of Rule 44H(4) of the IT Rules. The ld. DR has no 2 [Type the document title] objection on the request of the assessee. We accordingly, accede to the request of assessee and dismiss the present appeal as withdrawn.

2.

In the result, the appeal is dismissed as withdrawn.

Order pronounced in the open court on 25.01.2019.

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