BP INDIA SERVICE P .LTD, MUMBAI V. ASST CIT 8(1), MUMBAI

ITA 7701/MUM/2010

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6517 (ITAT-MUMBAI)
• Duration Of Justice: 10 year(s) 2 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: K
• Assessment Year: 2005-2006
• Appeal Filed On: 09-11-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SUNIL DESH
• Assessee Lawyers: NISHANT SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUMBAI BEFORE SHRI VIKAS AWASTHY , J M & SHRI S. RIFAUR RAHMAN, AM / I .T.A. NO . 7701 /MUM/20 10 ( / ASSESSMENT YEAR: 2005 - 06 ) & / I .T.A. NO. 7713 /MUM/20 10 ( / ASSESSMENT YEAR: 2006 - 07 ) BP INDIA SERVICE PRIVATE LIMITED, TECHNOLOGIES KNOWLEDGE PARK, MAHAKALI CAVES ROAD, CHAKALA, ANDHERI (EAST), MUMBAI - 400093 / VS. THE ASSISTANT COMMISSIONER OF INCOME TAX, 8(1), AAYKAR BHAVAN, MUMBAI - 400020 ./ ./ PAN/GIR NO. : AACCB2030Q ( / APPELLANT ) .. ( / RESPONDENT ) / I .T.A. NO. 8021 /MUM/20 10 ( / ASSESSMENT YEAR: 2005 - 06 ) THE DCIT 8(1), ROOM NO. 210, 2 ND FLOOR, AAYAKAR BHAVAN, M.K. ROA D, MUBMAI - 400020 / VS. BP INDIA SERVICE PRIVATE LIMITED, TECHNOLOGIES KNOWLEDGE PARK, P.O. BOX NO. 19411, MAHAKALI CAVES ROAD, CHAKALA, ANDHERI (EAST), MUMBAI - 400093 ./ ./ PAN/GIR NO. : AACCB2030Q ( / APPELLANT ) .. ( / RESPONDENT ) ASSESSEE BY : SHRI NISHANT SHAH, AR REVENUE BY: SHRI SUNIL DESHPANDE, DR ITA NO S . 7701, 7713 & 8021/MUM/2010 BP INDIA SERVICE PRIVATE LIMITED 2 / DATE OF HEARING: 11 / 01 /20 21 /DATE OF PRONOUNCEMENT: 15 /01 / 20 21 / O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : THE PRESENT CROSS APPEAL S HAVE BEEN FILED BY THE ASSESSEE AND THE REVENUE AGAINST TH E ORDER DATED 06.09.2010 PASSED BY LD. COMMIS SIONER OF INCOME TAX (APPEALS) - 15 , MUMBAI [HEREINAFTER REFERRED TO AS THE LD. CIT (A) ] RELEVANT TO A.Y S . 2005 - 06 AND 2006 - 07. 2 . AT THE OUTSET, WHEN THE APPEAL WAS CALLED OUT FOR HEARING, THE L D. COUNSEL OF THE ASSESSEE SUBMITTED THAT HE HAS FILED THE NECESSARY DECLARATION UNDER DIRECT TAX VIVAD SE VISHWAS ACT, 2020 (A CT 3 OF 2020) . HE FILED LETTER DATED 08.01.2021 CONFIRMING THE RECEIPT OF FORM - 3 AND PRAYER TO WITHDRAW THE APPEAL. 3 . THE L D. DR ALSO DID NOT OBJECT TO COURSE SO SUGGESTED. 4 . CONSIDERED THE RIVAL SUBMISSIONS AND MATERIAL PLACED ON RECORD. WE NOTICE THA T ASSESSEE HAS FILED FORM - 3 UNDER VIVAD SE VISHWAS ACT, 2020. ACCORDINGLY, WE ACCEPT THE PRAYER OF THE ASSESSEE AND DISMISS THE APPEALS AS WITHDRAWN. WITH REGARD TO DEPARTMENT APPEAL, SINCE ASSESSEE HAS FILED FORM - 1 & 2 AND DEPARTMENT HAS ISSUED CERTIFICAT E U/S 5(I) UNDER THE SCHEME, ACCORDINGLY IT BECOMES INFRUCTUOUS. THEREFORE, APPEAL OF THE REVENUE IS ALSO DISMISSED . 5 . IN THE RESULT, ALL THE APPEAL S FILED BY THE ASSESSEE ARE DISMISSED AS WITHDRAWN AND APPEAL FILED BY THE REVENUE ALSO DISMISSED AS INFRUCT UOUS. ITA NO S . 7701, 7713 & 8021/MUM/2010 BP INDIA SERVICE PRIVATE LIMITED 3 ORDER PRONOUNCED IN THE OPEN COURT ON 15 / 01 /202 1 SD/ - SD/ - ( VIKAS AWASTHY ) (S. RIFAUR RAHMAN ) /JUDICIAL MEMBER / ACCOUNTA NT MEMBER MUMBAI; DATED : 15 /01 / 202 1 DHANANJAY ( SR.PS ) / 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