OMRON AUTOMATION PRIVATE LIMITED,GURGAON vs. DCIT, CIRCLE-19(1), NEW DELHI
In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal acknowledged the assessee's submission that the issues involved in the appeals had been resolved under the Mutual Agreement Procedure (MAP). Accordingly, the Tribunal allowed the assessee to withdraw its appeals and dismissed them as 'withdrawn'.
What were the facts?
The assessee, Omron Automation (P) Ltd., filed appeals for Assessment Years 2016-17 and 2018-19 before the Income Tax Appellate Tribunal. During the hearing, the assessee submitted applications dated 02.05.2024 expressing a desire to withdraw the appeals, stating that the issues involved had been resolved under the Mutual Agreement Procedure (MAP).
What were the issues?
Whether appeals filed by an assessee can be permitted to be withdrawn when the underlying issues have been resolved under the Mutual Agreement Procedure (MAP).
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCHES : I : NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & SHRI ANUBHAV SHARMA
ORDER PER ANUBHAV SHARMA, JM: At the time of hearing, vide applications dated 02.05.2024 placed on record, the assessee submitted that the assessee desired to withdraw the instant appeals since the issues involved in the appeals have been resolved under Mutual Agreement Procedure (MAP) and, therefore, requested that the instant appeals may be allowed to be withdrawn.
In the light of the above submissions, the assessee is allowed to withdraw its appeals.
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