M/S CGG MARINE RESOURCES NORGE AS,GURGAON vs. DCIT (INTERNATIONAL TAXATION), DEHRADUN

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ITA 347/DEL/2016Status: DisposedITAT Delhi14 December 2017AY 2012-132 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 allowed the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in the absence of any objection from the revenue.

What were the facts?

The assessee filed an appeal against an assessment order. The assessee subsequently filed an application to withdraw the appeal. The reason cited for withdrawal was low tax effect.

What were the issues?

The primary issue was whether the assessee should be permitted to withdraw its appeal before the Tribunal. The assessee sought withdrawal due to low tax effect.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “A” NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI O. P. KANT

For Appellant: Ms. Khyati Dadhwal, Adv
For Respondent: Smt. Aparna Karan, CIT(DR)

The aforesaid appeal has been filed by the Assessee against impugned order dated 12.10.2015 passed by the Dispute Resolution Panel-2, New Delhi for the Assessment Year 2012-13.

2.

The ld. Counsel for the assessee has filed an application seeking permission of the Bench to withdraw the appeal filed by the assessee stating as under:-

“The captioned appeal is fixed for hearing before the Hon'ble ‘A’ Bench of the Income Tax Appellate Tribunal on December 11, 2017.

It is respectfully submitted that the Appellant seeks to withdraw the subject appeal before the Tribunal and requests this Hon'ble Bench to kindly grant us the liberty to withdraw the same.

Without prejudice to the above, it is submitted that although the appellant is not in agreement with the final assessment order against which the appeal has been filed, the appeal is being withdrawn only on account of low tax effect.

We regret any inconvenience caused in this regard and trust that our request shall be acceded to.”

3.

In the absence of any objection from the ld. D.R., the request of the assessee seeking permission of the Bench to withdraw the appeal filed by the assessee is acceded to.

4.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced in the open Court on 11th December, 2017.

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