FEDEX EXPRESS TRANSPORTATION AND SUPPLY CHAIN SERVICES (INDIA) P.LTD, MUMBAI V. DCIT 9(3)(1), MUMBAI

ITA 6793/MUM/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3577 (ITAT-MUMBAI)
• Duration Of Justice: 2 year(s) 2 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: F
• Assessment Year: 2014-2015
• Appeal Filed On: 29-11-2018
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: LEENA SRIVASTAVA
• Section: 143(3); 15

Judgement Text

ITA NO . 6793/MUM/2018 & 618/MUM/2019 A.Y S. 2014 - 15 & 2015 - 16 FEDEX EXPRESS TRANSPORTATION AND SUPPLY CHAIN SERVICES (INDIA) P. LTD. VS. THE DCIT - 9(3)(1) 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH F MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO. 6793 /MUM/2018 & ITA NO.618 /MUM/2019 (ASSESSMENT YEAR S : 2014 - 15 & 2015 - 16 ) FEDEX EXPRESS TRANSPORTATION AND SUPPLY CHAIN SERVICES (INDIA) PRIVATE LIMITED, BOOMERANG, UNIT NO. 801, WING A, 8 TH FLOOR, CHANDIVALI FARM ROAD, ANDHERI (EAST), MUMBAI - 400072 VS. THE DEPUTY COMMISSIONER OF INCOME - TAX - 9(3)(1), ROOM NO. 215, 2 ND FLOOR, AAYAKAR BHAVAN, M.K. ROAD, CHURCHGATE, MUMBAI - 400020 PAN NO. AABCF 6516A (ASSESSEE) (REVENUE) ASSESSEE BY : SHRI DHANESH BAFNA , A.R REVENUE BY : MS. LEENA SRIVASTAVA , D.R DATE OF HEARING : 23 /02/2021 DATE OF PRONOUNCEMENT : 23 /02/2021 ORDER PER BENCH : THE CAPTIONE D APPEAL S FILED BY THE ASSESSEE ARE DIRECTED AGAINST THE RESPECTIVE ORDER S PASSED BY THE CIT(A) - 16 , MUMBAI, FOR AY: 2014 - 15 AND AY: 2015 - 16, DATED 27.09.2018 AND 09.11.2018, WHICH IN TURN ARISES FROM THE ASSESSMENT ORDER S PASSED BY THE A.O UNDER SEC. 143(3) OF THE INCOME - TAX ACT, 1961, DATED 31.12.2016 AND 28.12.2017, RESPECTIVELY . 2. THE LD. AUTHORISED REPRESENTATIVE (FOR SHORT A.R) FOR THE ASSESSEE AT THE VERY OUTSET OF THE HEARING OF THE APPEAL SUBMITTED THAT THE ASSESSEE APPELLANT HAS FILED APPLICATION S UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 IN ORDER TO SETTLE THE AFORESAID MATTER S FOR A.Y. 2014 - 15 AND A.Y. 2015 - 16 PENDING BEFORE THE TRIBUNAL. IN SUPPORT OF HIS AFORESAID CLAIM IT WAS SUBMITTED BY THE LD. A.R THAT RESPECTIVE CERTIFICATES IN FORM 3 FOR BOTH THE AFORESAID YEARS I.E A.Y. 2014 - 15 AND A.Y. 2015 - 16 HAD BEEN ISSUED UNDER SUB - SECTI ON (1) OF SEC. 5 OF THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (3 OF 2020) ITA NO . 6793/MUM/2018 & 618/MUM/2019 A.Y S. 2014 - 15 & 2015 - 16 FEDEX EXPRESS TRANSPORTATION AND SUPPLY CHAIN SERVICES (INDIA) P. LTD. VS. THE DCIT - 9(3)(1) 2 BY THE DESIGNATED AUTHORITY (COPIES PLACED ON RECORD) . IT WAS, THUS, SUBMITTED BY THE LD. A.R. THAT IN THE BACKDROP OF THE AFORESAID FACTS THE CAPTIONED APPEAL S MAY BE ALLOWED TO BE WITHDRAWN. 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTUAL POSITION AS WAS CANVASSED BEFORE US. 4. IN VIEW OF THE ABOVE, WE DISMISS THE ASSESSEES APPEALS FOR A.Y. 2014 - 15 AND A.Y. 2015 - 16 AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVEN T OF THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF ITS APPEAL S . 5. RESULTANTLY, THE APPEAL S ARE DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATION RECORDED HEREIN ABOVE. ORDER PRO NOUNCED IN THE OPEN COURT ON 23 /02/2021. SD/ - SD/ - ( RAJESH KUMAR ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 23 .02.2021 PS: ROHIT 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// (SR. PRIVATE SECRETARY) ITAT, MUMBAI