M/S. ROLL- ROYCE PLC,NEW DELHI vs. DCIT (INTERNATIONAL TAXATION), NEW DELHI

PDF · subscribers
ITA 6644/DEL/2015Status: DisposedITAT Delhi14 September 2018AY 2011-123 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 matter was settled due to the resolution passed. Consequently, the assessee did not wish to pursue the appeal further.

What were the facts?

The assessee's appeal was against an assessment order for AY 2011-2012. The assessee company obtained a resolution under Section 90 of the IT Act read with Article 27 of the India-UK DTAA.

What were the issues?

Whether the appeal needs to be pursued when the matter has been settled by a resolution under the DTAA provisions.

Which sections of the Income-tax Act were involved?

Section 90,Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “F” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU

Hearing: 13.09.2018Pronounced: 14.09.2018

PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the assessment order under section 143(3)/144C(13) of the

2 ITA.No.6644/Del./2015 M/s. Roll-Royce Plc, New Delhi.

1.

I.T. Act, 1961, Dated 19.10.2015, for the A.Y. 2011-2012 passed pursuant to the directions of the Disputes Resolution Panel-2, New Delhi, dated 21.09.2015.

2.

Learned Counsel for the Assessee submitted that in the case of assessee-company resolution under section 90 of the I.T. Act read with Article-27 of India-United Kingdom Double Taxation Avoidance Agreement have been passed by the Competent Authority on 03.05.2018, pursuant to which, A.O. passed the Order under section 90/143(3) of the I.T. Act, 1961, read with Rule 44H(4) of the I.T. Rules, 1962, Dated 06.07.2018 for the A.Y. 2011-2012 under appeal. It is, therefore, submitted that since the matter is settled, therefore, they do not want to pursue the appeal further, in view of the above Orders. Copy of the Orders are placed on record.

3.

In view of the above, since the matter is already settled, the appeal is dismissed as not pressed as above.

4.

In the result, appeal of the Assessee is dismissed.

3 ITA.No.6644/Del./2015 M/s. Roll-Royce Plc, New Delhi.

Order pronounced in the open Court.

More judgments on Section 90

All 1,075 judgments and leading authorities on Section 90 →

Recent GST High Court judgments

Search GST case law →