FEDEX EXPRESS TRANSPORTATION AND SUPPLY CHAIN SERVICES (INDIA) P.LTD,MUMBAI vs. DCIT 9(3)(1), MUMBAI

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ITA 6793/MUM/2018Status: DisposedITAT Mumbai23 February 2021AY 2014-152 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 noted that the assessee had obtained certificates under the Vivad se Vishwas Act for the relevant assessment years. The revenue did not controvert this factual position.

What were the facts?

The assessee filed appeals before the ITAT for AY 2014-15 and 2015-16. The assessee subsequently filed applications under the Direct Tax Vivad se Vishwas Act, 2020, to settle these matters.

What were the issues?

Whether the appeals should be dismissed as withdrawn due to settlement under the Vivad se Vishwas Act.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 5

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “F” MUMBAI

Before: SHRI RAJESH KUMAR & SHRI RAVISH SOOD

For Appellant: Shri Dhanesh Bafna, A.R
For Respondent: Ms. Leena Srivastava, D.R
Hearing: 23/02/2021Pronounced: 23/02/2021

Heard together (2 matters)

ITA No. 6793/Mum/2018
ITA No.618 /MUM/2019

Read from the judgment's own cause title. This page is filed under one of them.

ORDER PER BENCH: The captioned appeals filed by the assessee are directed against the respective orders passed by the CIT(A)-16, Mumbai, for AY: 2014-15 and AY: 2015-16, dated 27.09.2018 and 09.11.2018, which in turn arises from the assessment orders passed by the A.O under Sec. 143(3) of the Income-tax Act, 1961, dated 31.12.2016 and 28.12.2017, respectively.

2.

The ld. Authorised representative (for short “A.R”) for the assessee at the very outset of the hearing of the appeal submitted that the assessee appellant has filed applications under the Direct Tax Vivad se Vishwas Act, 2020 in order to settle the aforesaid matters for A.Y. 2014-15 and A.Y. 2015-16 pending before the Tribunal. In support of his aforesaid claim it was submitted by the ld. A.R that respective certificates in „Form 3‟ for both the aforesaid years i.e A.Y. 2014-15 and A.Y. 2015-16 had been issued under Sub-section (1) of Sec. 5 of the Direct tax Vivad se Vishwas Act, 2020 (3 of 2020)

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