JCIT (OSD) (IT)- 4(2)(2), MUMBAI V. SOCIETE INTERNATIONAL DE TELECOMMUNICATIONS AERONUITIQUES SC (S.I.T.A), MUMBAI

ITA 995/MUM/2020

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 7939 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 5 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2011-2012
• Appeal Filed On: 07-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VIJAY KUMAR SUBRAMANIYAM
• Section: 143(3); 2; 11

Judgement Text

ITA NO S.995 & 996/MUM/2020 A.Y S . 2010 - 11 & 2011 - 12 JCIT (OSD) (IT) - 4(2)(2) VS. SOCIETE INTERNATIONAL DE TELECOMMUNICATIONS AERONAUTIQUES SC (SITA) 1 IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH I MUMBAI BEFORE SHRI RAJESH KUMAR (ACCOUNTANT MEMBER) AND SHRI RAVISH SOOD (JUDICIAL MEMBER) ITA NO S . 995 & 996/MUM/2020 (ASSESSMENT YEAR S : 2010 - 11 & 2011 - 12 ) JCIT (OSD) (IT) - 4(2)(2), R. NO. 1604, 16 TH FLOOR, AIR INDIA BUILDING, NARIMAN POINT, MUMBAI 400021 VS. SOCIETE INTERNATIONAL DE TELECOMMUNICATIONS AERONAUTIQUES SC (S.I.T.A.) AFL HOUSE,GROUND FLOOR, LOK BHARTI COMPLEX, MAROL MAROSHI ROAD, MAROL ANDHERI (EAST), MUMBAI 400059 PAN NO. AAFCS2907Q (REVENUE) (ASSESSEE) ASSESSEE BY : WITHDRAWAL REQUEST LETTER DATED 12.07.2021 REVENUE BY : SHRI VIJAY KUMAR SUBRAMANIYAM , D.R DATE OF HEARING : 14/07 /2021 DATE OF PRONOUNCEMENT : 14 /07 /2021 ORDER PER RAVISH SOOD, J.M: THE CAPTIONED APPEAL S FILED BY THE RE VENUE ARE DIRECTED AGAINST T HE RESPECTIVE ORDER S PASSED BY THE CIT(A) - 55 , MUMBAI, DATED 15.1 1 .2019, WHICH IN TURN ARISES FROM THE ORDER S PASSED BY THE A.O UNDER SEC. 143(3) R.W.S 144C(3) OF THE INCOME - T AX ACT, 1961 FOR A.Y. 2010 - 11 & 2011 - 12 . 2. THE ASSESSEE HAS FILED A LETTER DATED 12.07.2021 , WHEREIN IT IS STATED THAT IT HAS FILED AN APPLICATION UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT, 2020 AND HAD D EPOSITED THE DISPUTED TAX WITH RESPECT TO THE CAPTIONED APPEAL S . IT IS FURTHER STATED THAT FORM 3 UNDER SEC. 5(1) OF T H E VIVAD SE VISHWAS ACT, 2020 HAS BEEN ISSUED BY THE DESIGNATED AUTHORITY. ALSO, IT IS STATED BY THE ASSESSEE THAT AS THE AMOUNT PAYABLE AS PER FORM 3 HAD BEEN DEPOSITED, THEREFORE, FORM 5 HAS BEEN ISSUED BY THE DESIGNATED AUTHORITY FOR BOTH THE AFOREMENTIONED YEARS (COPIES OF FORM 3 AND FORM 5 HAD BEEN ENCLOSED) . IT IS SUBMITTED BY THE ASSESSEE THAT IN THE BACKDROP O F THE AFORESAID FACTS THE CAPTIONED APPEALS FILED BY THE REVENUE HAVING BEEN RENDERED AS INFRUCTUOUS, THUS, BE DEEMED TO HAVE BEEN WITHDRAWN AND ACCORDINGLY DISMISSED . ITA NO S.995 & 996/MUM/2020 A.Y S . 2010 - 11 & 2011 - 12 JCIT (OSD) (IT) - 4(2)(2) VS. SOCIETE INTERNATIONAL DE TELECOMMUNICATIONS AERONAUTIQUES SC (SITA) 2 3. THE LD. D.R DID NOT CONTROVERT THE AFORESAID FACTS AS HAD BEEN CANVASSED BY THE ASS ESSEE IN ITS APPLICATION SEEKING DISMISSAL OF THE PRESENT APPEAL S . 4 . IN VIEW OF THE ABOVE, WE DISMISS THE REVENUES APPEALS AS WITHDRAWN, SUBJECT TO A RIDER THAT IN THE UNLIKELY EVENT THE MATTER NOT BEING RESOLVED UNDER THE VIVAD SE VISHWAS SCHEME THEN, T HE APPELLANT REVENUE SHALL HAVE LIBERTY TO APPROACH THE TRIBUNAL FOR RESTORATION OF ITS AFORESAID APPEAL S . 5 . RESULTANTLY, THE APPEAL S ARE DISMISSED AS WITHDRAWN SUBJECT TO THE OBSERVATIONS RECORDED HEREINABOVE. ORDER PRON OUNCED IN THE OPEN COURT ON 14 /0 7 /2021. SD/ - SD/ - ( RAJESH KUMAR ) (RAVISH SOOD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI ; DATED: 14 .0 7 .2021 PS: ROHIT 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// (SR. PRIVATE SECRETARY)