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Income Tax Appellate Tribunal, DELHI BENCHES “F” : DELHI
Before: SHRI BHAVNESH SAINI & SHRI L.P. SAHU
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.
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.
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.
In view of the above, since the matter is already settled, the appeal is dismissed as not pressed as above.
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.