M/s CH2M HILL (India) Pvt. Ltd.,, Noida v. ACIT, New Delhi

ITA 5107/DEL/2016 | 2008-2009
Pronouncement Date: 10-03-2021 | Result: Dismissed

Appeal Details

RSA Number 510720114 RSA 2016
Assessee PAN AAECA3097N
Bench Delhi
Appeal Number ITA 5107/DEL/2016
Duration Of Justice 4 year(s) 5 month(s) 11 day(s)
Appellant M/s CH2M HILL (India) Pvt. Ltd.,, Noida
Respondent ACIT, New Delhi
Appeal Type Income Tax Appeal
Pronouncement Date 10-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted I
Tribunal Order Date 10-03-2021
Last Hearing Date 03-03-2020
First Hearing Date 03-03-2020
Assessment Year 2008-2009
Appeal Filed On 28-09-2016
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH I-1 NEW DELHI BEFORE SHRI AMIT SHUKLA JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI ACCOUNTANT MEMBER I.T.A. NO.5107/DEL/2016 ASSESSMENT YEAR 2008-09 M/S. CH2M HILL (INDIA) PVT. LTD. B-1D SECTOR-10 NOIDA. V. ACIT INCOME TAX CIRCLE-3(1) NEW DELHI. TAN/PAN: AAECA3097N (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI SURESH TULSYANI AR RESPONDENT BY: SHRI SURENDRA PAL CIT-DR DATE OF HEARING: 10 03 2021 DATE OF PRONOUNCEMENT: 10 03 2021 O R D E R PER AMIT SHUKLA J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE IMPUGNED ORDER DATED 29.07.2016 PASSED BY LD. COMMISSIONER OF INCOME TAX (APPEALS)-XLIII NEW DEL HI FOR THE ASSESSMENT YEAR 2008-09. 2. DURING THE COURSE OF HEARING AT THE OUTSET THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HE WANTS TO WITHDRA W THE PRESENT APPEAL AND HAS ALSO FILED HIS SUBMISSION FO R WITHDRAWING THE APPEAL AS UNDER: IN CONNECTION WITH THE CAPTIONED APPEAL IT IS RES PECTFULLY SUBMITTED THAT PURSUANT TO AN APPLICATION FILED BY THE ASSOCIATED ENTERPRISE OF THE APPELLANT IN UNITED ST ATES I.T.A. NO.5107/DEL/2016 2 SEEKING RESOLUTION UNDER MUTUAL AGREEMENT PROCEDURE (MAP) WITH THE COMPETENT AUTHORITY OF UNITED STAT ES (US CA) UNDER ARTICLE 9 AND 27 OF INDIA US INCOME TAX CONVENTION A SETTLEMENT HAS BEEN ARRIVED AT BETWEE N THE US CA AND THE COMPETENT AUTHORITY OF INDIA (INDIA CA). PLEASE REFER ANNEXURE 1 ATTACHED HEREWITH FOR COPY OF COMMUNICATION RECEIVED BY THE APPELLANT FROM THE JURISDICTIONAL ASSESSING OFFICER IN THIS REGARD. CONSEQUENTLY THE APPELLANT SUBMITS THAT IT HAS ACC EPTED THE RESOLUTION ARRIVED AT UNDER THE SAID MAP (COPY OF ACCEPTANCE LETTER FILED WITH THE JURISDICTIONAL ASS ESSING OFFICER ATTACHED HEREWITH AS ANNEXURE 2) AND HENCE WITHDRAWS THE SPECIFIC GROUNDS OF APPEAL (GROUND NO .1 TO GROUND NO.10 ARISING OUT OF THE TRANSFER PRICING AD JUSTMENT AS THE SAME NOW STANDS ADJUDICATED UNDER MAP. THE APPELLANT FURTHER REQUESTS YOUR HONOURS TO ALLO W APPELLANTS REQUEST FOR FILING ADDITIONAL GROUND OF APPEAL IN RELATION TO THE FOLLOWING DISALLOWANCE MADE BY THE ASSESSING OFFICER (LD. AO) IN AY 2007-08: 'ON FACTS AND IN LAW THE LD. AO HAS ERRED IN NOT A LLOWING AND THE HONBLE DRP HAS FURTHER ERRED IN CONFIRMING THE DISALLOWANCE OF THE DEDUCTION OF EQUIPMENT HIRE CHA RGES DISREGARDING THE FACT THAT THE AMOUNT OF TAX AS BEE N DEDUCTED DURING THE LAST MONTH OF THE PREVIOUS YEAR (FY 2006-07)AND HAS BEEN DEPOSITED BEFORE THE DUE DATE SPECIFIED UNDER SECTION 139(1) OF THE ACT (FOR AY 2 007-08). SHOULD THESE BE CONSIDERED AS A DISALLOWANCE FOR AY 2007- I.T.A. NO.5107/DEL/2016 3 08 THIS AMOUNT SHOULD CONSEQUENTLY BE ALLOWED IN T HE YEAR IN WHICH TAX HAS ACTUALLY BEEN DEPOSITED I.E. AY20 08-09. TRUST OUR REQUEST WILL BE ACCEDED TO. 3. LEARNED DEPARTMENT REPRESENTATIVE DID NOT OBJECT IF THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. 4. IN VIEW OF THE ABOVE WE DISMISS THE APPEAL OF T HE ASSESSEE AS WITHDRAWN. 6. IN THE RESULT THE APPEAL OF THE ASSESSEE IS DIS MISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 10 TH MARCH 2021. SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 10 TH MARCH 2021 PKK: