Case Number: ITA 5816/DEL/2019
Appellant: International Management Group (UK) Ltd., London
Respondent: ACIT, International Taxation-2(1)(1), New Delhi
Assessment Year: 2016-17
Result: Appeal Dismissed
Case Filed on: 2019-07-04
Order Type: Final Tribunal Order
Date of Order: 2019-09-12
Pronounced on: 2019-09-12
The appeal filed by International Management Group (UK) Ltd. for the assessment year 2016-17 was directed against the order of the Assistant Commissioner of Income Tax (ACIT), International Taxation-2(1)(1), New Delhi. The primary issue in this appeal was whether the balance receipts not attributable to the permanent establishment of the appellant could be taxed as Fees for Technical Services under Article 13 of the India-UK Treaty.
International Management Group (UK) Ltd. filed an appeal challenging the order passed by the ACIT, International Taxation-2(1)(1), New Delhi. The appellant argued that the balance receipts not attributable to its permanent establishment in India should not be taxed as Fees for Technical Services under Article 13 of the India-UK Treaty. This issue had been previously decided against the appellant in its own cases for the assessment years 2010-11 to 2015-16.
The appellant raised the following grounds of appeal:
The appellant was represented by Sh. Rishab Malhotra, Adv., and the Department was represented by Ms. Ashima Neb, Sr. DR. The appellant’s counsel requested an early hearing, stating that the issue involved in this appeal was squarely covered by the order of the ITAT, New Delhi ‘C’ Bench decision dated 4.10.2016 in the appellant’s own case for AY 2010-11, which was subsequently followed by the ITAT for AY 2011-12 to 2015-16. The appellant requested that the early hearing be granted.
The Department’s representative, Ms. Ashima Neb, Sr. DR, did not express any concern about granting an early hearing to the appellant.
The Tribunal considered the application for an early hearing and noted that the issue in dispute was squarely covered against the appellant in its own cases for the earlier years. The Tribunal granted an early hearing of the appeal.
The Tribunal noted that the issue in dispute was squarely covered against the appellant by the decision of the Coordinate Bench for earlier years in the appellant’s own case. The Tribunal referred to the decisions for the assessment years 2010-11 to 2015-16, where the issue was decided against the appellant.
In light of the previous decisions in the appellant’s own cases for earlier years, the Tribunal dismissed the appeal filed by the appellant for the assessment year 2016-17. The Tribunal followed the decision of the Coordinate Bench for earlier years and dismissed the appeal.
Order Pronounced in Open Court on 12th September, 2019.
Signed:
O.P. Kant, Accountant Member
H.S. Sidhu, Judicial Member
Dated: 12th September, 2019
Date of Hearing: 12.09.2019
Date of Pronouncement: 12.09.2019
By Order
Assistant Registrar, ITAT, New Delhi
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