THE DY DIT (IT)1(1), V. M/S. ASM BUSINESS SERVICES LTD,

ITA 9389/MUM/2004

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 7337 (ITAT-MUMBAI)
• Duration Of Justice: 5 year(s) 3 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-03-2010
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: L
• Next Hearing Date: 03-02-2010
• Assessment Year: 2001-2002
• Appeal Filed On: 23-12-2004
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: NARENDER SINGH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH L : MUMBAI BEFORE SHRI D.K. AGARWAL, (JM) AND SHRI B. RAMAKO TAIAH ,(AM) ITA NO.9389/MUM/2004 ASSESSMENT YEAR : 2001-02 DY. DIRECTOR OF INCOME TAX(INTL. TAXATION)-1(1) ROOM NO.117 1 ST FLOOR, SCINDIA HOUSE BALLARD ESTATE MUMBAI-400 038. ..( APPELLANT ) VS. M/S. ASM BUSINESS SERVICES LIMITED M/S. FEDERAL EXPRESS CORPORATION (INDIAN BRANCH OFFICE) C/O., S.R. BATLIBOI & CO. 18 TH FLOOR, EXPRESS TOWERS NARIMAN POINT MUMBAI-400 021. ..( RESPONDENT ) P.A. NO. (AAACF 4135 E) APPELLANT BY : SHRI NARENDER SINGH RESPONDENT BY : NONE O R D E R PER D.K. AGARWAL (JM). THIS APPEAL PREFERRED BY THE REVENUE IS DIRECTED AGAIN ST THE ORDER DATED 21.10.2004 PASSED BY THE LD. CIT(A) FOR T HE ASSESSMENT YEAR 2001-02. 2. AT THE TIME OF HEARING NONE APPEARED ON BEHALF OF THE ASSESSEE, NOR FILED ANY APPLICATION FOR ADJOURNMENT OF THE CASE, HENCE, WE ITA NO.9389/M/04 A.Y:01-02 2 PROCEED TO DISPOSE OF THE APPEAL EXPARTE QUA THE ASSESSEE, ON MERITS AFTER HEARING THE LD. DR. 3. AT THE TIME OF HEARING THE LD. DR PLACED ON RECOR D THE COPY OF THE LETTER OF ASSTT. DIRECTOR OF INCOME TAX (INTL. TAX ATION)-RANGE-3(2), MUMBAI DATED 3.2.2010, WHICH READS AS UNDER :- SIR, SUB: APPEAL IN THE CASE OF M/S. FEDERAL EXPRESS CORPO RATION VIDE ITA NO.9389/M/2004 FOR A.Y. 2001-02 REG. REF: YOUR LETTER NO.CIT(DR)/ITAT-III/L BENCH/200 9-10 DTD. 29.01.2010. WITH REFERENCE TO ABOVE SUBJECT, ON VERIFICATION OF RECORDS, IT IS SEEN THAT APPEAL FOR A.Y.2001-02 IS ALREADY DECIDED VIDE O RDER OF ITAT APPEAL NO.ITA.9482/MUM/2004 DATED 29.01.2009 ON THE SAME GR OUND AS MENTIONED IN FORM NO.36 SENT TO YOUR GOODSELF. NO SUCH FORM NO.36 IS AV AILABLE IN THE RECORDS. THE COPY OF ABOVE MENTIONED ORDER AND THE SUBSEQUENT CORRIGENDU M ORDER DATED 12.08.2009 AND FORM NO.36 FILED BY THE DEPARTMENT ARE ENCLOSED H EREWITH. YOURS FAITHFULLY, SD/- (RAKESH JHA) ASSTT. DIRECTOR OF INCOME TAX (INTERNATIONAL TAXATION)-RG.3(2) MUMBAI. IN THE LIGHT OF THE ABOVE HE SUBMITS THAT THE IMPUGNE D APPEAL PREFERRED BY THE REVENUE MAY BE TREATED AS WITHDRAW N BEING INFRUCTUOUS. 4. THAT BEING SO AND IN THE ABSENCE OF ANY OTHER CONTRA RY MATERIAL PLACED ON RECORD, WE ARE OF THE VIEW THAT SINCE THE TRI BUNAL HAS ITA NO.9389/M/04 A.Y:01-02 3 ALREADY DECIDED THE APPEAL IN ITA NO.9482/MUM/2004 F OR ASSESSMENT YEAR 2001-02 VIDE ORDER DATED 29.01.2009 AS STATED BY THE A.O. IN HIS LETTER DATED 03.02.2010(SUPRA), THE PRESENT APPEAL FI LED BY THE REVENUE IS TREATED AS DISMISSED BEING INFRUCTUOUS . 5. IN THE RESULT, REVENUES APPEAL STANDS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 26.3.2010. SD/- SD/- (B. RAMAKOTAIAH) ( D.K. AGARWAL ) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED: 26.03.2010. JV. COPY TO: THE APPELLANT THE RESPONDENT THE CIT, CONCERNED, MUMBAI THE CIT(A) CONCERNED, MUMBAI THE DR BENCH TRUE COPY BY ORDER DY/ASSTT. REGISTRAR, ITAT, MUMBAI. DETAILS DATE INITIALS DESIGNATION 1 DRAFT DICTATED ON 23.3.10 SR.PS/PS 2 DRAFT PLACED BEFORE AUTHOR 23.3.10 SR.PS/PS 3 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM/AM 4 DRAFT DISCUSSED/APPROVED BY SECOND MEMBER JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 26.3.10 SR.PS/PS 7. FILE SENT TO THE BENCH CLERK 29.3.10 SR.PS/PS 8 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK 9 DATE OF DISPATCH OF ORDER