Appeal details
Counselvise Citation
[2021] 109 COUNSELVISE.COM (IT) 9081 (ITAT-MUMBAI)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 5 month(s) 11 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
06-01-2021
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
F
Assessment Year
2011-2012
Appeal Filed On
25-07-2019
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL F BENCH, MUMBAI BEFORE SHRI RAJESH KUMAR, AM AND SHRI AMARJIT SINGH, JM / I .T.A. NO. 4926 / MUM/ 201 9 ( / ASSESSMENT YEAR: 20 11 - 12 ) FEDEX EXPRESS TRANSPORTATION AND SUPPLY CHAIN SERVICES (INDIA) PVT. LTD. (FETSCS) (REDEX EXPRESS SERVICES INDIA PVT. LTD. MERGED WITH FETSCS WITH EFFECT FROM 1 OCTOBER 2013) FEDEX EXPRESS TRANSPORTATION AND SUPPLY CHAIN SERVICES (INDIA) PVT. LTD. BOOMERANG, UNIT NO. 801 , WING A, 8 TH FLOOR, CHANDIVALI FARM ROAD, ANDHE RI (E), MUMBAI - 400072. / VS. THE JOINT COMMISSIONER OF INCOME TAX (OSD), CIRCLE 9(3)(1) ROOM NO. 106, 1 ST FLOOR, AAYAKAR BHAVAN, M. K. ROAD, CHURCHGATE, MUMBAI - 400020. ./ ./ PAN/GIR NO. : AABCF 6516 A ( / APPELLANT ) .. ( / RESPONDENT ) / DATE OF HEARING: 06 / 01 / 20 2 1 /DATE OF PRONOUNCEMENT: 06 / 01 / 20 21 / O R D E R PER AMARJIT SINGH, JM: THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST TH E ORDER DATED 15 . 0 5 .201 9 PASSED BY THE COMMISSIONER OF INCOME TAX (APPEALS), 16 MUMBAI [HEREINAFTER REFERRED TO AS THE CIT(A)]. RELEVANT TO THE A.Y.2011 - 12 . ASSESSEE BY : MS. SHREYA (AR) REVENUE BY: MS. USHA GAIKWAD (DR) ITA NO. 4926 /M/20 1 9 A.Y.20 11 - 12 2 2 . WHEN THIS AP PEAL WAS CALLED OUT FOR HEARING, THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT HE HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND IS AWAITING FOR FINAL RESOLUTION OF THE MATTER UNDER THE SAID SCHEME. HE SUBMITTED THAT UPON COMPLETION OF THE NECESSARY FORMALITIES, HE WILL WITHDRAW THE APPEAL. IN RESPONSE TO THE SUGGESTION FROM THE BENCH, HE FAIRLY ACCEPTED THAT HE HAS NO OBJECTION TO THE APPEAL BEING DISMISSED AS WITHDRAWN AS LONG AS HIS RIGHT FOR REVIVAL OF THE APPEAL ARE PROTECTED, IN THE EVENT OF, FOR SOME UNFORTUNATE REASON, THE MATTER BEING NOT SETTLED UNDER THE VIVAD SE VISHWAS SCHEME. 3 . THE LD. DR HAS NO OBJECTION TO THE ABOVE. 4 . IN VIEW OF THE ABOVE, WE DISMISS THE APPEAL AS WITHDRAWN, SUBJECT TO BE RIDER THAT IN THE UNLIKELY EVENT OF MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME , THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF HIS APPEAL. 5 . IN THE RESULT, THE APPEAL IS DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION ABOVE . ORDER PRONOUNCED IN THE OPEN COURT ON 06 / 01 /202 1 SD/ - SD/ - ( RAJESH KUMAR ) (AMARJIT SINGH) / ACCOUNTANT MEMBER / JUDICIAL MEMBER MUMBAI; DATED : 06 / 01 / 202 1 V IJAY PAL SINGH /SR.PS ITA NO. 4926 /M/20 1 9 A.Y.20 11 - 12 3 / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. / BY ORDER, //TRUE COPY// / /(DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI
