ROLLS-ROYCE PLC,GURUGRAM vs. DCIT, INTERNATIONAL TAXATION, CIRCLE-3(1)(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 considered the assessee's application for withdrawal of the appeal. The appeal was permitted to be withdrawn by the Tribunal.
What were the facts?
The assessee filed an appeal before the ITAT. Subsequently, the assessee filed an application to withdraw the appeal. This withdrawal was based on a Mutual Agreement Procedure (MAP) resolution.
What were the issues?
The primary issue was whether the assessee should be allowed to withdraw their appeal in light of a MAP resolution.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘D’ : NEW DELHI
Before: SH. G.S.PANNU, HON’BLE & SH.ANUBHAV SHARMA
Per Anubhav Sharma, JM :
Heard. The matter is listed today for hearing on application dated 03.07.2023 filed on behalf of the assessee captioned as withdrawal of the appeal in the light of MAP Resolution dated 15.06.2023. Ld. AR pointed out the facts giving rise to the MAP Resolution and made a submission that appeal be allowed to be withdrawn.
In the light of aforesaid the appeal is dismissed as withdrawn.
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