Bombay High Court
MARRIOTT INTERNATIONAL INC.versusTHE DEPUTY COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION)-3(2)(1)
- Decided
- Disposal
- DISPOSED OFF
Holding
The appeal does not survive and is disposed of.
Summary
Marriott International Inc. appealed an income tax assessment order. The appellant argued that the withdrawal of a related appeal (Income Tax Appeal (L) No.4135 of 2024) meant the present appeal could not be heard. The respondent had no objection to this submission. The Court accepted the argument, disposed of the appeal without costs, and ordered a refund of court fees. Any substantive legal questions were left open for future proceedings.
Issues considered
- Does the withdrawal of a connected appeal render the present appeal non‑viable?
Subjects
- Income Tax Appeal
- withdrawal of appeal
- connected appeal
- procedural law
- court fees
Judgment
57 ITXA 3312-18-OS.DOC
Priya Soparkar
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
INCOME TAX APPEAL NO.3312 OF 2018
Marriott International Inc. …Appellant
Versus
The Deputy Commissioner of Income …Respondent
Tax(International taxation)-3(2)(1)
Mr. Paras Savla with Mr. Harsh Shah, Mr. Pratik Poddar and Ms.
Rajnandini Shukla, for the Appellant.
Ms. Ashita Aggarwal with Mr. Subir Kumar, for the Respondent.
CORAM: SUMAN SHYAM &
GAUTAM A. ANKHAD, JJ.
DATED: 17th SEPTEMBER, 2026.
PC:-
1. Mr. Paras Savla, learned counsel appearing for the Appellant
submits that in view of the withdrawal of the connected Appeal i.e.
Income Tax Appeal (L) No.4135 of 2024 preferred by the
Department against the same order of the learned Income Tax
Appellate Tribunal with respect to the Assessment Year 2010-11,
the present Appeal does not survive for consideration by this Court
Digitally
signed by
PRIYA
PRIYA RAJESH
RAJESH SOPARKAR
SOPARKAR Date:
2026.09.17
17:40:44
+0530
and therefore, be closed.
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57 ITXA 3312-18-OS.DOC
2. Ms. Ashita Aggarwal, learned counsel appearing for the
Department/Respondent is present and does not have any
objection to the said prayer.
3. In view of the above, this Appeal stands disposed of. No
costs.
4. Refund of court fees, as per the Rules.
5. The formulated substantial question(s) of law involved in
the present Appeal, if any, is/are kept open to be decided in an
appropriate proceeding.
(GAUTAM A. ANKHAD, J.) (SUMAN SHYAM, J.)
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