CA (INDIA) TECHNOLOGIES P.LTD,MUMBAI vs. ITO RG 14(1)(4), MUMBAI

ITA 7381/MUM/2018Status: DisposedITAT Mumbai06 March 2026AY 2014-15Bench: SHRI SAKTIJIT DEY (Vice President), SHRI MAKARAND VASANT MAHADEOKAR (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had submitted a letter requesting withdrawal of the appeal due to the resolution of the dispute through the MAP. The Departmental Representative had no objection to the assessee's prayer.

What were the facts?

The assessee filed an appeal against an order concerning assessment year 2014-15. The dispute resolution was sought through the Mutual Agreement Procedure (MAP) under the India-US Double Tax Avoidance Agreement. The assessee accepted the MAP resolution.

What were the issues?

Whether the appeal can be dismissed as withdrawn consequent to the acceptance of a MAP resolution.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “K” BENCH, MUMBAI

For Respondent: Shri Krishna Kumar, Sr. DR
Hearing: 06.03.2026Pronounced: 06.03.2026

Per Makarand V. Mahadeokar, AM: This is an appeal by the assessee against order dated 18.09.2018 of first appellate authority, pertaining to assessment year (A.Y.) 2014-15. 2. The assessee vide letter dated 26.02.2026 has submitted that the dispute has been resolved through Mutual Agreement Procedure (“MAP”) and the assessee has accepted the MAP resolution, hence, request has been made for withdrawal of the appeal. The contents of the said letter are as under: Dear Sir, Re: CA (India) Technologies Private Limited ('CA India' or 'Appellant') Permanent Account Number ('PAN'): AAACC4971D Assessment Year ('AY'): 2014-15 Appeal No. ITA 7381/MUM/2018

2 CA (India) T

The order continues below.

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