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Before: Shri H.S. Sidhu & Shri L.P. Sahu
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USA for AY 2015-16, copy of which is placed on record, the present appeals become redundant and are accordingly withdrawn.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 We accordingly, dismiss both these appeals as withdrawn, having become redundant in view of the aforesaid facts.