2012 (2) TMI 725

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.... Appellant : Shri Pawan Kumar and Shri Arvind Rajan, ARs. For the Respondent : Application for adjournment by CIT-DR. ORDER PER G.D.AGRAWAL, VP : This appeal of the assessee is directed against the order of learned Dispute Resolution Panel-1, New Delhi dated 23rd September, 2011. 2. The learned CIT-DR, vide application dated 31st January, 2012, has requested for adjournment of the a....

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....n case for AY 2006-07 and 2007-08 and also the decision of Hon'ble Jurisdictional High Court for AY 2007-08, we have rejected the application of the learned CIT-DR requesting for adjournment and proceeded to decide the appeal of the assessee exparte qua the Department. 5. We find that the issue involved in this appeal is covered by the aforementioned decisions of the Tribunal. The Tribunal, vid....

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....f the provision contained in Section 90(2) of the Act. This provision provides that where the Central Government has entered into an agreement with the Government of any country outside India under sub-section (1) for granting relief of tax, or as the case may be, avoidance of double taxation, then, in relation to the assessee to whom such agreement applies, the provisions of this Act shall applie....

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....in ITA No.977/2011, has dismissed the appeal filed by the Department and confirmed the order of the Tribunal. Copy of the said order of Hon'ble Delhi High Court has also been placed in the paper book filed by the assessee. Their Lordships of Delhi High Court have decided the said issue by holding as under:- "Learned Counsel for the Revenue could not dispute the position that issues raised....