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Income Tax Appellate Tribunal, MUMBAI BENCH “L”, MUMBAI
Before: SHRI RAJENDRA & SHRI C.N. PRASAD
आदेश / O R D E R PER BENCH: These two appeals are filed by the Revenue against various orders of the Ld. CIT (Appeals) for the assessment years 2001-02 and 2002-03.
In this case, the cross appeals filed by the Assessee were withdrawn for the reason that the issue in the appeals are settled in MAP proceedings for the 2 M/s UPS Worldwide Forwarding Inc. &3261/Mum/2006 and 8839/Mum/2010, A.Ys.2001-02, 2002-03 and 2006-07 assessment years 2001-02 to 2013-14. The Ld. Counsel submits that the order of the Ld. Principal Commissioner of Income Tax (International Taxation) dated 17.02.2017 directing to grant relief to the Assessee as per the provisions and conditions laid down in Rule 44H(4) is placed on record.
The Ld. DR submits that in view of MAP proceedings settling the issues, these appeals becomes infructuous.
We find that the Assessee’s appeals on same issues were dismissed as withdrawn by us in 3261/Mum/2006 and 8839/Mum/2010 for assessment years 2001-02, 2002-03 & 2006-07 respectively by order dated 29.03.2017. Therefore, since the matter is settled through MAP, the appeals of the Revenue becomes infructuous and hence dismissed.
Order pronounced in the open court on the 30th day of March 2017.
Sd/- Sd/- RAJENDRA C.N.PRASAD लेखा सदस्य / न्याधयक सदस्य / ACCOUNTANT MEMBER JUDICIAL MEMBER मुंबई / Mumbai; दिनाुंक / Dated 30/03/2017 LR, SPS
3 M/s UPS Worldwide Forwarding Inc. &3261/Mum/2006 and 8839/Mum/2010, A.Ys.2001-02, 2002-03 and 2006-07
आदेश की प्रधिधलधप अग्रेधिि / Copy of the Order forwarded to :