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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.




                                                    Page 1 of 2
                                                    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.)
                                                                         {




                                Page 2 of 2


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