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TMI Blog2012 (2) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appeal. 3. The learned counsel for the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision 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, vide its order dated 4th March, 2011 in ITA No.5443/D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is 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 applied to the extent they are more beneficial to that assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partment 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 in this appeal are directly covered by the judgment of this Court ..... X X X X Extracts X X X X X X X X Extracts X X X X
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