UPS SUPPLY CHAIN SOLUTIONS INC ( FORMERLY KNOWN AS UPS COMPANIES INC. USA/UPPS FEIGHT SERVICES INC./ GFRITZ COMPANIES INC.), MUMBAI V. ADIT (IT) 2(2), MUMBAI

ITA 901/MUM/2009

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 3645 (ITAT-MUMBAI)
• Duration Of Justice: 12 year(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 03-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: L
• Next Hearing Date: 12-12-2011
• Assessment Year: 2004-2005
• Appeal Filed On: 10-02-2009
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VIJAYKUMAR SUBRAMANIYAM LD
• Section: 143(3)

Judgement Text

ITA NO.901/MUM/2009 UPS SUPPLY CHAIN SOLUTION INC. ASSESSMENT YEAR: 2004-05 1 IN THE INCOME TAX APPELLATE TRIBUNAL I BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) ./ I.T.A. NO.901/MUM/2009 ( / ASSESSMENT YEAR : 2004-05) UPS S UPPLY CHAIN SOLUTION INC. (FORMERLY KNOWN AS UPS COMPANIES INC., USA/UPS FREIGHT SERVICES INC./FRITZ COMPANIES INC.) C/O. BSR & CO. KPMG HOUSE, KAMALA MILLS COMPOUND, 448, SENAPATI BAPAT MARG, LOWER PAREL (W) MUMBAI-400 013. / VS. A DIT (INTL. TAX.) - 2( 2 ) ROOM NO.117, 1 ST FLOOR SCINDIA HOUSE, BALLARD PIER N.M. ROAD MUMBAI-400 038. *+ ./ ./PAN/GIR NO. AAACU-5644-B ( +- /APPELLANT ) : ( ./+- / RESPONDENT ) ASSESSEE BY : SHRI NITESH JOSHI -LD.AR (LETTER/EMAIL DT. 02/03/2021) REVENUE BY : SHRI VIJAYKUMAR SUBRAMANIYAM-LD. SR. DR / DATE OF HEARING : 03/03/2021 / DATE OF PRONOUNCEMENT : 03/03/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. AFORESAID APPEAL BY ASSESSEE FOR ASSESSMENT YEAR 2004-05 CONTESTS THE ORDER OF LEARNED FIRST APPELLATE AUTHO RITY ON CERTAIN GROUNDS ITA NO.901/MUM/2009 UPS SUPPLY CHAIN SOLUTION INC. ASSESSMENT YEAR: 2004-05 2 OF APPEAL. THE ASSESSMENT FOR THE YEAR UNDER CONSID ERATION AS FRAMED BY LEARNED ASSESSING OFFICER U/S 143(3) R.W.S. 147 ON 27/12/2007. 2. THE LD. AR, AT THE OUTSET, SUBMITTED THAT THE AS SESSEE HAS ALREADY OPTED FOR SETTLEMENT OF DISPUTE UNDER DIRECT TAX VIVAD SE VISHWAS SCHEME (VSV SCHEME), 2020 FOR THE YEAR UNDER CONSIDERATION AND FORM NO.3 HAS BEEN ISSUED BY APPROPRIATE AUTHORITY. THE LD. DR SUBMITTED THAT THE APPEAL MAY BE DISMISSED AS WITHDRAWN. 3. IN VIEW OF FOREGOING, THE APPEAL STANDS DISMISSE D AS WITHDRAWN WITH A LIBERTY TO ASSESSEE TO SEEK RESTORATION OF T HE APPEAL IN CASE THE AFORESAID DECLARATION FILED UNDER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 4. THE APPEAL STANDS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 03 RD MARCH, 2021. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 03/03/2021 SR.PS, JAISY VARGHESE !'! / COPY OF THE ORDER FORWARDED TO : 1. +- / THE APPELLANT 2. ./+- / THE RESPONDENT 3. 6 ( ) / THE CIT(A) 4. 6 / CIT CONCERNED 5. 78.19 , 9 , / DR, ITAT, MUMBAI 6. 8:;< / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.