McDonald's Corporation, New Delhi v. DDIT, New Delhi

ITA 1281/DEL/2015 | 2010-2011
Pronouncement Date: 30-11-2017 | Result: Dismissed

Appeal Details

RSA Number 128120114 RSA 2015
Assessee PAN AAECM0624M
Bench Delhi
Appeal Number ITA 1281/DEL/2015
Duration Of Justice 2 year(s) 8 month(s) 26 day(s)
Appellant McDonald's Corporation, New Delhi
Respondent DDIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 30-11-2017
Appeal Filed By Assessee
Tags No record found
Order Result Dismissed
Bench Allotted E
Tribunal Order Date 30-11-2017
Date Of Final Hearing 13-06-2017
Next Hearing Date 13-06-2017
First Hearing Date 13-06-2017
Assessment Year 2010-2011
Appeal Filed On 04-03-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH E NEW DELHI BEFORE SHRI. AMIT SHUKLA JUDICIAL MEMBER & SHRI O.P. KANT ACCOUNTANT MEMBER I.T.A. NO.5229/DEL/2011 ASSESSMENT YEAR:2007-08 MCDONALDS CORPORATION C/O MC DONALDS INDIA PRIVATE LTD. 202-206 TOLSTOY HOUSE 15 TOLSTOY MARG NEW DELHI V. DDIT CIRCLE 3(1) INTERNATIONAL TAXATION NEW DELHI TAN/PAN:AAECM0624M (APPELLANT) (RESPONDENT) I.T.A. NO.6012/DEL/2012 ASSESSMENT YEAR:2008-09 MCDONALDS CORPORATION C/O MC DONALDS INDIA PRIVATE LTD. 202-206 TOLSTOY HOUSE 15 TOLSTOY MARG NEW DELHI V. DDIT CIRCLE 3(1) INTERNATIONAL TAXATION NEW DELHI TAN/PAN:AAECM0624M (APPELLANT) (RESPONDENT) I.T.A. NO.1050/DEL/2014 ASSESSMENT YEAR:2009-10 MCDONALDS CORPORATION C/O MC DONALDS INDIA PRIVATE LTD. 202-206 TOLSTOY HOUSE 15 TOLSTOY MARG NEW DELHI V. DDIT CIRCLE 3(1) INTERNATIONAL TAXATION NEW DELHI TAN/PAN:AAECM0624M (APPELLANT) (RESPONDENT) I.T.A. NO.1281/DEL/2015 ASSESSMENT YEAR:2010-11 MCDONALDS CORPORATION C/O MC DONALDS INDIA PRIVATE LTD. 202-206 TOLSTOY HOUSE 15 TOLSTOY MARG NEW DELHI V. DDIT CIRCLE 3(1) INTERNATIONAL TAXATION NEW DELHI I.T.A. NO.5229/D/11 6012/D/12 1050/D/14 1281/D/15 &430/D/16 2 TAN/PAN:AAECM0624M (APPELLANT) (RESPONDENT) I.T.A. NO.430/DEL/2016 ASSESSMENT YEAR:2011-12 MCDONALDS CORPORATION C/O MC DONALDS INDIA PRIVATE LTD. 202-206 TOLSTOY HOUSE 15 TOLSTOY MARG NEW DELHI V. DDIT CIRCLE 3(1) INTERNATIONAL TAXATION NEW DELHI TAN/PAN:AAECM0624M (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI RAVI SHARMA ADVOCATE RESPONDENT BY: MS. SHEFALI SWAROOP CIT (DR) AND SHRI G.K. DHALL CIT (DR) DATE OF HEARING: 30 11 2017 DATE OF PRONOUNCEMENT: 30 11 2017 O R D E R PER BENCH: THE AFORESAID APPEALS HAVE BEEN FILED BY THE ASSES SEE AGAINST THE IMPUGNED ORDERS DATED 4/10/2011; 17/12/ 2015; 12/10/2012; 27/11/2013 AND 30/12/2014 PASSED BY THE ASSESSING O FFICER NEW DELHI U/S. 144C(13) READ WITH 143(3) OF THE INCOME TAX AC T 1961 FOR ASSESSMENT YEARS 2007-08 2008-09 2009-10 2010-11 AND 2011-12. 2. AT THE OUTSET THE LEARNED COUNSEL FOR THE ASSESSEE SUBMITTED BEFORE THE BENCH THAT CONSIDERING THE MAP RESOLUTIO N AS AGREED BETWEEN THE COMPETENT AUTHORITIES OF INDIA AND US THE ASSE SSEE WANTS TO WITHDRAW THE PRESENT APPEALS. THE LD. COUNSEL FOR THE ASSESSEE ALSO FILED AN APPLICATION DATED 30/10/2017 SIGNED BY THE VICE- PRESIDENT (CORPORATE TAX) OF THE ASSESSEE-CORPORATION REQUESTING FOR WIT HDRAWAL OF THE AFORESAID APPEALS WHICH IS AS UNDER:- I.T.A. NO.5229/D/11 6012/D/12 1050/D/14 1281/D/15 &430/D/16 3 IN THIS REGARD IT IS HUMBLY SUBMITTED THAT THE AP PELLANT ASSESSEE HAD FILED A MAP APPLICATION UNDER ARTICLE 27 OF THE INDIA-US TAX TREATY WITH REFERENCE TO THE ADDITIONS MADE BY THE LEARNED ASSESSING OFFICER (LD. AO) I.E. CONSTRUING MCCORP O F HAVING A PERMANENT ESTABLISHMENT IN INDIA. PURSUANT TO THE AFORESAID MAP APPLICATION THE COMP ETENT AUTHORITIES OF INDIA AND US HAVE REACHED A RESOLUTI ON WHEREIN THE RETURNED INCOME OF THE APPELLANT ASSESSEE HAS BEEN DULY ACCEPTED AND POSITION ADOPTED BY THE LD. AO IN THE ASSESSMEN T PROCEEDINGS HAVE BEEN DROPPED. COPY OF THE RESOLUTION IS ENCLOS ED HEREWITH AS ANNEXURE 1. WITH REFERENCE TO THE ABOVE THE MANAGEMENT OF THE APPELLANT ASSESSEE IS PLEASED TO ACCEPT MAP RESOLUTION AS AGR EED BETWEEN THE COMPETENT AUTHORITIES OF INDIA AND US. ACCORDINGLY IN VIEW OF THE ABOVE AND AS REQUIRED U NDER RULE 44H OF THE INCOME-TAX RULES 1962 (THE RULES) THE AP PELLANT ASSESSEE WISHES TO WITHDRAW THE AFORESAID APPEALS FILED BEFO RE THE HONBLE ITAT. IT IS OUR HUMBLE PRAYER THAT THE AFORESAID APPEALS MAY BE FIXED FOR HEARING AT AN EARLY DATE AND ON AN OUT OF TURN BASI S SO THAT THE APPELLANT ASSESSEE MAY COMPLY WITH THE REQUIREMENTS AS LAID OUT IN THE AFORESAID RULE 44H AT THE EARLIEST. WE TRUST THAT YOUR HONOUR WOULD ACCEDE TO OUR ABOVE REQUEST AND GRANT LEAVE TO WITHDRAW THE AFORESAID APPEAL. THE A PPELLANT ASSESSEE SHALL EVER BE GRATEFUL FOR THIS ACT OF KIN DNESS. 3. THE LEARNED CIT (D.R.) HAS NO OBJECTION TO THE PRAY ER MADE BY THE LD. COUNSEL FOR THE ASSESSEE. ACCORDINGLY WE PERMIT THE ASSESSEE TO WITHDRAW THE APPEALS FILED BY IT. I.T.A. NO.5229/D/11 6012/D/12 1050/D/14 1281/D/15 &430/D/16 4 4. IN THE RESULT THE APPEALS OF THE ASSESSEE ARE DISM ISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 30 TH NOVEMBER 2017. SD/- SD/- [O. P. KANT] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 30 TH NOVEMBER 2017 JJ:3011 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR DATE 1. DRAFT DICTATED ON 2. DRAFT PLACED BEFORE AUTHOR 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE COMES BACK TO PS/SR. PS 8. UPLOADED ON 9. FILE SENT TO THE BENCH CLERK 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER.