AIRPORT AUTHORITY OF INDIA,NEW DELHI vs. ITO (INTERNATIONAL TAXATION), NEW DELHI

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ITA 2085/DEL/2016Status: DisposedITAT Delhi07 March 2019AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessment on the non-resident payee has since been framed, making the appeals redundant. The assessee withdrew the appeals.

What were the facts?

The assessee, Airport Authority of India, filed appeals against orders under Section 195 related to 'net of tax' agreements. These orders were provisional pending assessment of the non-resident payee.

What were the issues?

Whether appeals filed against provisional orders under Section 195 become redundant once the assessment of the non-resident payee is completed.

Which sections of the Income-tax Act were involved?

Section 195

AI-generated summary — verify with the full judgment below

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

For Appellant: Ms. Prashuka Jain, CA
Hearing: 07.03.2019Pronounced: 07.03.2019

ORDER Per L.P. Sahu, A.M.: During the course of hearing, an application dated 07.03.2019 on behalf of the assessee was placed before the Bench, stating that these appeals were filed by the deductor/payer of tax in relation to the orders u/s. 195 under ‘net of tax’ agreements. Such orders were provisional in nature till the time of assessment is framed on the concerned non-resident payee. It is also stated that since the assessment has been framed on the non-resident payee namely M/s. MITRE Corporation, USA for AY 2015-16, copy of which is placed on record, the present appeals become redundant and are accordingly withdrawn. The ld. DR has no objection on the aforesaid facts narrated in the said application. We accordingly, dismiss both these appeals as withdrawn, having become redundant in view of the aforesaid facts.

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