Appeal details
Counselvise Citation
[2017] 128 COUNSELVISE.COM (IT) 7663 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
10 year(s) 10 month(s) 8 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
30-03-2017
Appeal Filed By
Department
Bench Allotted
L
Next Hearing Date
29-03-2017
Assessment Year
2002-2003
Appeal Filed On
22-05-2006
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH L , MUMBAI BEFORE SHRI RAJENDRA, ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, JUDICIAL MEMBER ITA NO. 2995 /MUM/200 5 : (A.Y : 20 0 1 - 02 ) ITA NO. 32 00 /MUM/200 6 : (A.Y : 20 02 - 03 ) ADIT (I.T) - 2(2) SCINDIA HOUSE BALLARD PIER MUMBAI 400 001 ( / RESPONDENT) VS. M/S UPS WORLDWIDE FORWARDING INC. C/0 SR BATLIBOI & CO 18 TH FLOOR, EXPRESS TOWERS NARIMAN POINT MUMBAI 400 021 PAN : AAACU5661Q ( / APPELLANT) / A PPELLANT BY : SHRI JASBIR CHAUHAN RE SPONDENT BY : SHRI HARSH KAPADIA / DATE OF HEARING : 30 / 0 3 /201 7 DATE OF PRONOUNCEMENT : 30 / 0 3 / 2017 / O R D E R PER BENCH : TH E S E T WO APPEAL S ARE FILED BY THE REVENUE AGAINST VARIOUS ORDER S OF THE LD. CIT (APPEALS) FOR THE ASSESSMENT YEAR S 200 1 - 02 AND 2002 - 03. 2. IN THIS CASE, THE CROSS APPEALS FILED BY THE ASSESSEE WERE WITHDRAWN FOR THE REASON THAT THE ISSUE IN THE APPEALS ARE SETTLED IN MAP PROCEEDINGS FOR THE 2 M/S UPS WORLDWIDE FORWARDING INC. ITA NO S . 3260 &3261 /MUM/20 0 6 AND 8839/MUM/2010 , A.Y S .200 1 - 02, 2002 - 03 AND 2006 - 07 ASSESSMENT YEARS 2001 - 02 TO 2013 - 14. THE LD. COUNSEL SUBMITS THAT THE ORDER OF THE LD. PRINCIPAL COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) DATED 17.02.2017 DIRECTING TO GRANT RELIEF TO THE ASSESSEE AS PER THE PROVISIONS AND CONDITIONS LAID DOWN IN RULE 44H(4) IS PLACED ON RECORD. 3. THE LD. DR SUBMITS THAT IN VIEW OF MAP PROCEEDINGS SETTLING THE ISSUES, THESE APPEALS BECOMES INFRUCTUOUS. 4 . WE FIND THAT THE ASSESSEES APPEALS ON SAME ISSUES WERE DISMISSED AS WITHDRAWN BY US IN ITA NOS. 3260/MUM/2006, 3261/MUM/2006 AND 8839/MUM/2010 FOR ASSESSMENT YEARS 2001 - 02, 2002 - 03 & 2006 - 07 RESPECTIVELY BY ORDER DATED 29.03.2017. THEREFORE, SINCE THE MATTER IS SETTLED THROUGH MAP, THE APPEALS OF THE REVENUE BECOMES INFRUCTUOUS AND HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN CO URT ON THE 30 TH DAY OF MARCH 2017 . SD/ - SD/ - RA JENDRA C.N.PRASAD / / ACCOUNTANT MEMBER JUDICIAL MEMBER / MUMBAI; / DATED 30 / 0 3 / 2017 LR, SPS 3 M/S UPS WORLDWIDE FORWARDING INC. ITA NO S . 3260 &3261 /MUM/20 0 6 AND 8839/MUM/2010 , A.Y S .200 1 - 02, 2002 - 03 AND 2006 - 07 / COPY OF THE ORDER FORWARDED TO : / BY ORDER, (ASSTT. REGISTRAR) , / ITAT, MUM 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. // TRUE COPY / /
Mehul