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TMI Blog2011 (4) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... UM.) OF 2010 - - - Dated:- 29-4-2011 - R.S. SYAL, V. DURGA RAO, JJ. K.K. Ved for the Appellant. R.K. Gupta for the Respondent. ORDER V. Durga Rao, Judicial Member. These are the cross appeals directed against the order of CIT(A)-27, Mumbai, passed on 2-12-2009 for the assessment year 2006-07. ITA No. 1917/Mum./2010 - appeal by the assessee 2. The grounds of appeal of the assessee read as under:- "1. Re.: Enhancement of the assessment: 1.1 The CIT(A) has erred in enhancing the assessment made by the Assessing Officer without giving the appellant requisite opportunity in accordance with the provisions of section 251(2) of the Act. 1.2 The appellant submits that the impugned enhancement made by the CIT(A) is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oncluding that, the tax deducted by the company in the United Kingdom and paid into the treasury in the United Kingdom after deducting the same from dividend paid to the assessee to the United Kingdom is not includible in the chargeable income of the assessee." 4. At the time of hearing before us, the learned counsel for the assessee has submitted that ground No. 1 regarding enhancement of assessee has become infructuous, therefore, the same is not pressed. Accordingly, this ground of appeal of the assessee is dismissed as not pressed. 5. Briefly the facts of the case are that the Assessing Officer held that the assessee who had received dividend from UK based company HSBC Holdings PLC of Rs. 5,28,33,343 was shown net of tax deducted at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le taxation agreement is to be allowed. 7. Aggrieved by the order of the CIT(A) both the assessee and the revenue filed appeals before the ITAT raising the grounds of appeal in their respective appeals (supra). 8. Before us, the learned counsel for the assessee has canvassed that the appeal of the assessee as well as the appeal of the revenue are squarely covered by the decision of the ITAT in assessee's own case for assessment years 1999-2000 to 2004-05 in ITA Nos. 470 471/M/08 and 2325 to 2328/Mum./08 (assessee's appeals) and in ITA Nos. 950 951/M/09 and 2358 to 2361/Mum./2009 (Revenue's appeals) vide its consolidated order dated 30th July, 2010. A copy of the said order of the ITAT is available on record. 9. The learned Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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