MEDLINE INDUSTRIES INDIA PVT. LTD,PUNE vs. ADDITIONAL / JOINT / DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX, DEHI

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ITA 208/PUN/2021Status: DisposedITAT Pune03 September 2021AY 2016-173 pages
AI SummaryDismissed

What did the Tribunal hold?

The assessee requested to withdraw the appeal due to the APA covering the assessment year. The Revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal before the ITAT. Subsequently, the assessee entered into an Advance Pricing Agreement (APA) which covered the assessment year in question.

What were the issues?

Whether an appeal can be withdrawn by the assessee after entering into an Advance Pricing Agreement that covers the relevant assessment year.

Which sections of the Income-tax Act were involved?

Section 144C(5)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, PUNE

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Jainil Shah
For Respondent: Shri Mahadevan A M Krishnan
Hearing: 08.09.2021Pronounced: 08.09.2021

आदेशानुसार / BY ORDER, // True Copy // धनजी सधचव / Private Secretary आयकर अपीलीय अधधकरण, पुणे / ITAT, Pune.

Date 1 Draft dictated on 08.09.2021 Sr.PS/PS 2 Draft placed before author 08.09.2021 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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