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 | 2004-2005
Pronouncement Date: 03-03-2021 | Result: Dismissed

Appeal Details

RSA Number 90119914 RSA 2009
Bench Mumbai
Appeal Number ITA 901/MUM/2009
Duration Of Justice 12 year(s) 23 day(s)
Appellant UPS SUPPLY CHAIN SOLUTIONS INC ( FORMERLY KNOWN AS UPS COMPANIES INC. USA/UPPS FEIGHT SERVICES INC./ GFRITZ COMPANIES INC.), MUMBAI
Respondent ADIT (IT) 2(2), MUMBAI
Appeal Type Income Tax Appeal
Pronouncement Date 03-03-2021
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted L
Tribunal Order Date 03-03-2021
Date Of Final Hearing 12-12-2011
Next Hearing Date 12-12-2011
Assessment Year 2004-2005
Appeal Filed On 10-02-2009
Judgment 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 DR SUBMITTED THAT THE APPEAL MAY BE DISMISSED AS WITHDRAWN. 3.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.