ALIBABA CLOUD (INDIA) LLP,MUMBAI vs. ASSESSMENT UNIT, INCOME TAX DEPARTMENT, MUMBAI

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ITTPA 6813/MUM/2024Status: DisposedITAT Mumbai01 May 2025AY 2021-222 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal allowed the assessee's prayer to withdraw the present appeal, IT(TP)A No. 6813/Mum/2024. The reasoning was based on the assessee's submission that duplicate appeals were filed inadvertently. The Tribunal noted that the Revenue had no objection to the withdrawal. Consequently, the appeal was dismissed as withdrawn. The Tribunal did not decide on the merits of the assessment order itself, as the appeal was withdrawn procedurally. No order as to costs was made. The operative direction was to dismiss the appeal as withdrawn.

What were the facts?

The assessee, Alibaba Cloud (India) LLP, filed an appeal against an assessment order dated 28.10.2024, passed under section 143 read with section 144C(13) of the Income Tax Act, 1961, pursuant to directions from the Dispute Resolution Panel (DRP). The appeal pertains to the assessment year 2021-22. During the virtual hearing on 01.05.2025, the assessee's Authorized Representative (AR) submitted that due to inadvertence, duplicate appeals were filed electronically and physically. The AR requested permission to withdraw the present appeal, IT(TP)A No. 6813/Mum/2024, while seeking an adjournment for another related appeal, IT(TP)A No. 6794/Mum/2024. The Revenue's Senior Departmental Representative (Sr. DR) had no objection to the withdrawal.

What were the issues?

1. Whether the assessee is permitted to withdraw its appeal in IT(TP)A No. 6813/Mum/2024, filed against the assessment order dated 28.10.2024, passed under section 143 read with section 144C(13) of the Income Tax Act, 1961, for the assessment year 2021-22, in light of the submission that duplicate appeals were filed due to inadvertence. Assessee's Contention: The assessee, through its AR, requested permission to withdraw the present appeal due to the inadvertent filing of duplicate appeals (one electronically and one physically). The AR stated that the other duplicate appeal would be adjourned. Revenue's Contention: The Sr. DR for the Revenue stated that there was no objection to the assessee's prayer for withdrawal of the appeal.

Which sections of the Income-tax Act were involved?

Section 143,Section 144C(13),Section 254(1)

AI-generated summary — verify with the full judgment below

IN THE INCOME TAX APPELLATE TRIBUNAL, ‘K(SMC)’ BENCH MUMBAI BEFORE: SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER IT(TP)A No. 6813/MUM/2024(AY: 2021–22) (vertual hearing) Alibaba Cloud (India) LLP Vs. Assessment Unit, Income Tax 3rd floor, Prudential IT Department Park, Central Avenue, Circle23(1), Room No. 511, 5TH Mumbai Suburban, Floor, Piramal Chamber, Mumbai-400076. Lalbaug, Parel, Mumbai-400012. PAN: ABJFA2727N (Appellant) .. (Respondent) Assessee by Ms. Palak Mehta, CA Revenue by Ms. Neena Jeph, Sr. DR Date of Hearing 01/05/2025 Date of Pronouncement 01 /05/2025

Order under section 254(1) of Income Tax Act PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: 1. The appeal by the assessee is directed against the assessment order passed under section 143rws 144C(13) dated 28.10.2024, passed in pursuance of directions of Dispute Resolution Panel (DRP).

2.

This appeal was listed for hearing on 01.05.2025, the Learned Authorised Representative (Ld.AR) of the assessee submitted that due to inadvertence assessee has filed duplicate appeals i.e., once electronically and thereafter physically, both appeals are listed separately. Thus, the Ld.AR of the assessee prayed that assessee may be allowed to withdraw the appeal in I.T.(TP).A. No. 6813/Mum/2024, listed for hearing today. The other appeal filed in I.T.(TP).A No. 6794/ Mum/2024, which is also listed today may be adjourn for some other date. On the other hand, learned senior departmental representative (Sr. DR) for the Revenue has no objection if appeal of the assessee is allowed to withdraw and appeal dismissed as withdrawn.

ITA no. 6813/MUM/2024 Alibaba Cloud (India) LLP 3. Considering the prayer of the Ld.AR of the assessee, she is allowed to withdraw the present appeal. Resultantly, appeal in IT(TP)A No. 6813/Mum/2024is dismissed as withdrawn. No order as to costs. 4. In the result, appeal of the assessee is dismissed as withdrawn. Order pronounced in open court on 01.05.2025.

Sd/- Sd/- (PAWAN SINGH) (GIRISH AGRAWAL) JUDICIAL MEMBER ACCOUNTANT MEMBER

Mumbai; Dated 01 /05/2025 Anandi Nambi, Steno Copy of the Order forwarded to: 1. The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file. BY ORDER,

(Asstt. Registrar) ITAT, Mumbai

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