ADIT, NEW DELHI vs. M/S. PCCW INTERNATIONAL LTD., NEW DELHI

At the time of hearing before us, nobody appeared on behalf of the assessee-respondent. These appeals of the Revenue are, therefore, being decided ex-parte qua the assessee-respondent on merits after hearing the arguments of learned DR. : ITA No.5632 /Del/2011 :- ITA No.5632 ITA No.5632 /Del/2011 : /Del/2011 : Learned Assessing Officer, vide letter dated 4th February, 2016 3. requested for withdrawal of this appeal in view of CBDT Circular No.21/2015 dated 10th December, 2015. The request for withdrawal of 2 ITA-5632 & 5633/D/2011 the appeal is accepted and the Revenue’s appeal is dismissed as withdrawn.

ITA No.5633/Del/2011 : : ITA No.5633/Del/2011 : 4. In this appeal by the Revenue, the only disputed addition is the addition of `25,00,818/- which is deleted by learned CIT(A). Admittedly, the tax effect is below `10 lakhs. In view of the Circular No.21/2015 dated 10th December, 2015 of CBDT, the Revenue’s appeal is treated as dismissed. Needless to mention that under similar circumstances, the Revenue has filed the application for withdrawing the appeal for assessment year 2002-03 vide ITA No.5632/Del/2011. However, no such application has been filed for assessment year 2003- 04, but, when admittedly the tax effect is below `10 lakhs, we deem it proper to dismiss the Revenue’s appeal in view of Circular No.21/2015 dated 10th December, 2015 of CBDT.

In the result, both the appeals of the Revenue are dismissed. Decision pronounced in the open Court on 10.06.2016.