UPS ASIA GROUP PTE LTD, MUMBAI V. ASSISTANT COMMISSIONER OF INCOME TAX(INTRNATIONAL TAXATION)-4(3)(1), MUMBAI

MA 365/MUM/2023

AI Insights

The case involves UPS Asia Group Pte. Ltd., the appellant, against the ACIT (IT)-4(3)(1), the respondent, concerning the assessment years 2018-19 and 2019-20. The appellant filed miscellaneous applications to address a typographical error in the tribunal's previous order dated 24.01.2023, which incorrectly stated the outcome of their appeal for ITA No. 2244/Mum/2022 as dismissed instead of allowed. The tribunal acknowledged the error and corrected the record to reflect that both appeals should be allowed.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130186 (ITAT-MUMBAI)
• Duration Of Justice: 3 month(s) 5 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 16-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: I
• Next Hearing Date: 03-08-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 11-05-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

P a g e | 1 ITA No.365 & 366/Mum/2023 UPS Asia Group Pte. Ltd. Vs. ACIT(IT) 4(3)(1) IN THE INCOME TAX APPELLATE TRIBUNAL “I” BENCH, MUMBAI BEFORE SHRI ABY T VARKEY, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER M.A Nos.365 & 366/Mum/2023 (Arising out of ITA Nos. 2243 & 2244/Mum/2022) (A.Ys. 2018-19 & 2019-20) UPS Asia Group Pte. Ltd. C/o Bhagwati Compound Plot No. 2, Compartment 10/11 Marol Co-operative Industrial Estate, Off M.V. Road, Andheri (East) Mumbai – 400059 Vs. ACIT (IT)-4(3)(1) 16 th Floor, Air India Building, Nariman Point, Mumbai- 400021 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AABCU5192M Appellant .. Respondent [ Appellant by : Nitesh Joshi Respondent by : Anil Sant Date of Hearing 04.08.2023 Date of Pronouncement 17.08.2023 आदेश / O R D E R Per Amarjit Singh (AM): Both these miscellaneous application filed by the assesse are directed against the common order of ITAT for assessment years 2018- 19 & 2019-20 vide ITA No. 2243 & 2244/Mum/2022 dated 24.01.2023. 2. Vide miscellaneous application the assesse submitted that appeal of the assessee vide ITA No. 2243/Mum/2022 was allowed vide order dated 24.01.2023 however, while applying the findings of the same as P a g e | 2 ITA No.365 & 366/Mum/2023 UPS Asia Group Pte. Ltd. Vs. ACIT(IT) 4(3)(1) mutatis mutandis to the other appeal, it is mentioned that the appeal of the assesse stand dismissed instead of stating that it is allowed. 3. Heard both the sides and perused the material on record. We find that there is typographical error while applying the finding of 2243/Mum/2022 to the other appeal vide ITA No. 2244/Mum/2022 and the same be read as under: “ITA No. 2243/Mum/2022 6. As the facts and the issue involved in this appeal is the same as ITA No. 2244/Mum/2022 therefore, applying the same findings mutatis mutandis, this appeal of the assesse is also allowed. 7. In the result, the appeals of the assesse are allowed.” 4. In the result, both the miscellaneous application filed by the assessee are allowed. Order pronounced in the open court on 17.08.2023 Sd/- Sd/- (Aby T Varkey) (Amarjit Singh) Judicial Member Accountant Member Place: Mumbai Date 17.08.2023 Rohit: PS आदेश की प्रतितिति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलाथी / The Appellant 2. प्रत्यथी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai 5. गार्ड फाईल / Guard file. P a g e | 3 ITA No.365 & 366/Mum/2023 UPS Asia Group Pte. Ltd. Vs. ACIT(IT) 4(3)(1) सत्यावपि प्रवि //True Copy// आदेशानुसार/ BY ORDER, उि/सहायक िंजीकार (Dy./Asstt. Registrar) आयकर अिीिीय अतिकरण/ ITAT, Bench, Mumbai.