UPS WORLD WIDE FORWARING INC, MUMBAI V. ADIT (IT)-2(2), MUMBAI

ITA 8839/MUM/2010

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 7699 (ITAT-MUMBAI)
• Duration Of Justice: 6 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-03-2017
• Appeal Filed By: Assessee
• Bench Allotted: L
• Next Hearing Date: 23-11-2016
• Assessment Year: 2006-2007
• Appeal Filed On: 16-12-2010
• Court: TRIBUNAL
• Assessee Lawyers: JASBIR CHA UHAN
• Keywords: Double taxation relief; Permanent establishment; Competent authority

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. 3 26 0 /MUM/200 6 : (A.Y : 20 0 1 - 02 ) ITA NO. 3261 /MUM/200 6 : (A.Y : 20 02 - 03 ) ITA NO. 8839/MUM/2010 : (A.Y : 20 06 - 07 ) M/S UPS WORLDWIDE FORWARDING INC. C/0 SR BATLIBOI & CO 18 TH FLOOR, EXPRESS TOWERS NARIMAN POINT MUMBAI 400 0 21 PAN : AAACU5661Q ( / APPELLANT) VS. ADIT (I.T) - 2(2) SCINDIA HOUSE BALLARD PIER MUMBAI 400 0 0 1 ( / RESPONDENT) / A PPELLANT BY : SHRI JASBIR CHAUHAN RE SPONDENT BY : SHRI HARSH KAPADIA / DATE OF HEARING : 29 / 0 3 /201 7 DATE OF PRONOUNCEMENT : 29 / 0 3 / 2017 / O R D E R PER C.N.PRASAD (J.M.) : TH E S E THREE APPEAL S ARE FILED BY THE ASSESSEE AGAINST VARIOUS ORDER S OF THE LD. CIT (APPEALS) FOR THE ASSESSMENT YEAR S 200 1 - 02, 2002 - 03 AND 2006 - 07. 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 2. AT THE OUTSET, THE LD. COUNSEL REFERRING TO THE LETTERS DATED 07.03.2017 FILED BY ASSESSEE REQUESTING FOR WITHDRAWAL OF APPEA LS , SEEKS PERMISSION OF THE TRIBUNAL TO WITHDRAW THESE THREE APPEALS FOR THE REASON THAT THE ISSUE IN ALL THESE THREE APPEALS ARE SETTLED IN MAP PROCEEDINGS FOR THE ASSESSMENT YEAR S 2001 - 02 TO 2013 - 14. THE LD. COUNSEL SUBMITS THAT THE ORDER OF THE LD. PR INCIPAL 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 HAS NO SERIOUS OBJECTION IN ASSESSEE WI THDRAWING THE APPEALS. 4. WE HAVE HEARD BOTH THE SIDES, PERUSED THE PETITION FILED BY THE ASSESSEE FOR WITHDRAWAL IN ALL THESE CASES AS UNDER : UPS WORLDWIDE FORWARDING INC., USA PAN: AAACU5661Q ASSESSMENT YEAR ('AY'): 2001 - 02 COMPANY'S APPEAL NO.ITA NO.3260/M/06 REQUEST FOR WITHDRAWAL OF APPEAL UNDER RULE 44H(4)OF THE INCOME - TAX RULES, 1962 WE REFER TO THE CAPTIONED APPEAL IN THE CASE OF OUR CLIENT - UPS WORLDWIDE FORWARDING INC. ('UPSWWF' OR THE 'COMPANY'). THE MAIN ISSUE INVOLVED IN THE SUBJECT APPEAL IS ALLEGED CONSTITUTION OF PERMANENT ESTABLISHMENT ('PE') OF THE COMPANY IN INDIA UNDER ARTICLE 5 OF THE INDIA - USA DOUBLE TAXATION AVOIDANCE AGREEMENT ('DTAA'). FOR THIS MAIN ISSUE, THE COMPANY HAD FILED A MUTUAL AGREEMENT PROCEDURE ('MAP') APPLICAT ION WITH THE COMPETENT AUTHORITY IN INDIA THROUGH THE COMPETENT AUTHORITY OF USA IN ACCORDANCE WITH THE PROVISIONS OF ARTICLE 27 OF THE DTAA. WE WOULD LIKE TO INFORM THAT A RESOLUTION HAS BEEN ACHIEVED IN UPSWWF'S CASE FOR AYS 2001 - 02 TO 2013 - 14 UNDER MAP BETWEEN THE COMPETENT AUTHORITY OF 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 INDIA AND USA - COPY OF THE LETTER NO. F.NO.480/08/2007 - FTD - 1 (PT.) DATED 17 FEBRUARY 2017 READ WITH CORRIGENDUM DATED 2 MARCH 2017 FROM FOREIGN TAX & TAX RESEARCH DIVISION - I, APA - I ('FT&TR') COMMUNICATING THE MAP RE SOLUTION IS ENCLOSED AS ANNEXURE. UPSWWF HAS ACCEPTED THE RESOLUTION ACHIEVED UNDER MAP AND SINCE THE ISSUES INVOLVED IN THE CAPTIONED APPEAL IS NOW ADJUDICATED UNDER MAP, THE COMPANY IS WITHDRAWING THE CAPTIONED APPEAL. POST WITHDRAWAL OF COMPANYS APPE AL ON THE MAIN ISSUE, WE REQUEST THE TAX DEPARTMENT THAT IT MAY ALSO WITHDRAW ITS APPEAL IN ITA NO. 2995/M/05, WHICH IS ON THE ISSUE OF ATTRIBUTION TO THE SAID ALLEGED PE. THE CONTENT S OF THIS LETTER IS COMMON FOR ALL THE THREE YEARS BEFORE US . 5. IN VIEW OF THE ABOVE SUBMISSIONS, WE DISMISS THE APPEALS OF THE ASSESSEE AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON THE 29 TH DAY OF MARCH 2017 . SD/ - SD/ - RA JENDRA C.N.PRASAD / / ACCOUNTANT MEMBER JUDICIAL MEMBER / MUMBAI; / DATED 29 / 0 3 / 2017 LR, SPS 4 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 / /