ARAMEX INTERNATIONAL LTD, MUMBAI V. ADIT RG 1(1), MUMBAI

ITA 7660/MUM/2010

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 8488 (ITAT-MUMBAI)
• Duration Of Justice: 10 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: L
• Assessment Year: 2006-2007
• Appeal Filed On: 08-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SANJAY SINGH
• Section: 143(3)

Judgement Text

ITA NOS. 7660/MUM/2010 & OTHERS ASSESSMENT YEARS: 2006-07 TO 2010-11 PAGE 1 OF 3 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI I BENCH, MUMBAI [CORAM: PRAMOD KUMAR (VICE PRESIDENT), AND, SAKTIJIT DEY, (JUDICIAL MEMBER)] ITA NO. 7660/MUM/2010 ASSESSMENT YEAR: 2006-07 & ITA NOS. 2407 TO 2409/MUM/2014 ASSESSMENT YEARS: 2007-08 & 2009-10 & ITA NO. 869/MUM/2015 ASSESSMENT YEAR: 2010-11 ARAMEX INTERNATIONAL LIMITED . ASSESSEE C/O. ARAMEX INDIA PRIVATE LIMITED PLOT NO. A, 60/61, 1 ST MIDC ROAD, MIDC, ANDHERI (E), MUMBAI-400 093 [PAN: AADCA 0412 C] VS ASST. DIRECTOR OF INCOME TAX (INTERNATIONAL TAX), R ANGE 1(1) MUMBAI ..........REVENUE APPEARANCES BY HITEN CHANDE FOR THE ASSESSEE SANJAY SINGH FOR THE REVENUE DATE OF CONCLUDING THE HEARING : JANUARY 13, 2021 DATE OF PRONOUNCEMENT : JANUARY 14, 2021 O R D E R PER BENCH: 1. THESE APPEALS FILED BY THE ASSESSEE AND THE REVE NUE, CALLS INTO QUESTION THE CORRECTNESS OF THE ORDER, PASSED BY THE LEARNED CIT (A)-10, MUMBAI IN THE MATTER OF ASSESSMENT U/S. 143(3) R.W.S. 147/144C OF THE INCOM E TAX ACT, 1961, FOR THE ASSESSMENT YEARS 2006-07 TO 2010-11. ITA NOS. 7660/MUM/2010 & OTHERS ASSESSMENT YEARS: 2006-07 TO 2010-11 PAGE 2 OF 3 2. WHEN THESE APPEALS WERE CALLED OUT FOR HEARING, THE LD. COUNSEL OF THE ASSESSEE SUBMITTED THAT HE HAS FILED THE NECESSARY DECLARATI ON UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (ACT 3 OF 2020) AND IS AWAITING FOR FINAL RESO LUTION 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TO THE SUGGESTION FROM THE BENCH, HE FA IRLY ACCEPTED THAT HE HAS NO OBJECTION TO THE APPEAL BEING DISMISSED AS WITHDRAWN AS LONG AS HIS RIGHT FOR REVIVAL OF THE APPEAL ARE PROTECTED, IN THE EVENT OF, FOR SOME UNFORTUNATE RE ASON, THE MATTER BEING NOT SETTLED UNDER THE VIVAD SE VISHWAS SCHEME. 3. THE LD. DR ALSO DID NOT OBJECT TO COURSE SO SUGG ESTED. 4. IN VIEW OF THE ABOVE, WE DISMISS THESE APPEALS A S WITHDRAWN, SUBJECT TO BE RIDER THAT IN THE UNLIKELY EVENT OF MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME, THE ASSESSEE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNA L FOR RESTORATION OF HIS APPEALS. 5. IN THE RESULT, THE APPEALS ARE DISMISSED AS WITH DRAWN SUBJECT TO THE OBSERVATION ABOVE. PRONOUNCED IN THE OPEN COURT TODAY ON THE 14 JANUARY, 2021. SD/- SD/- SAKTIJIT DEY PRAMOD KUMAR (JUDICIAL MEMBER) (VICE PRESIDENT) MUMBAI, DATED THE 14 DAY OF JANUARY, 2021 ROSHANI, SR. PS COPIES TO: (1) THE APPLICANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER TRUE COPY ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES, MUMBAI