Income Tax Appellate Tribunal - Mumbai
M/S. Dhl Operations B.V., The ... vs Ddit (I.T.) - 1(2), Mumbai on 8 April, 2021
आयकर अपीऱीय अधिकरण "I" न्यायपीठ मुंबई में । IN THE INCOME TAX APPELLATE TRIBUNAL " I" BENCH, MUMBAI श्री भहावीय ससिंह, उऩाध्मऺ एविं श्री एभ. फारगणेश, रेखा सदस्म के सभऺ । BEFORE SRI MAHAVIR SINGH, VP AND SRI M. BALAGANESH, AM आमकय अऩीर सिं. / ITA No. 2382/Mum/2006 ( ननधाायण वषा / Assessment Year 1997- 98) आमकय अऩीर सिं. / ITA No. 2383/Mum/2006 ( ननधाायण वषा / Assessment Year 1998- 99) आमकय अऩीर सिं. / ITA No. 2384/Mum/2006 ( ननधाायण वषा / Assessment Year 1999- 2000) M/s DHL Operations B.V., The Dy. Director of Income The Netherlands C /o RSM & Co tax (International Taxation) Ambit RSM House, 449, Senapati फनाभ/ - 1(2), Scindia House, Bapat Marg, Lower Parel, Mumbai Mumbai-400 013 Vs. (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) स्थामी रेखा सिं./PAN No. AAACD7306H आमकय अऩीर सिं. / ITA No. 2522/Mum/2006 ( ननधाायण वषा / Assessment Year 1997- 98) आमकय अऩीर सिं. / ITA No. 2523/Mum/2006 ( ननधाायण वषा / Assessment Year 1998- 99) आमकय अऩीर सिं. / ITA No. 2524/Mum/2006 ( ननधाायण वषा / Assessment Year 1999- 2000) Jt. DIT (OSD) -(I T)-Rg.1, R.No. M/s DHL Operations B.V., 117, 1 s t Floor, Scindia House, The Netherlands C/o RSM & Ballard Estate, Mumbai -400 038 Co Ambit RSM House, 449, फनाभ/ Senapati Bapat Marg, Lower Vs. Parel, Mumbai-400 013 (अऩीराथी / Appellant) (प्रत्मथी/ Respondent) Page | 2 अऩीराथी की ओय से/ Appellant by : Shri Madhur Agarwal, AR प्रत्मथी की ओय से/ Respondent by : Sh ri S .S . Iyan g e r , D R सुनवाई की तायीख / Date of hearing: 08. 04 .20 21 घोषणा की तायीख / Date of pronouncement: 08. 04 .20 21 आदे श / O R D E R भहावीय ससिंह, उऩाध्मऺ के द्वाया / PER MAHAVIR SINGH, VP:
These Cross appeal are directed against the orders of Commissioner of Income Tax (Appeals)-XXXI, Mumbai [in short 'the CIT(A)'] for the AY 1997-98 to 1999-2000.
2. The registry placed on record Form No.3 issued by appropriate authority to the assessee. Upon perusal, it transpires that the assessee has opted for settlement of dispute under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 for the year under consideration. The Ld. DR submitted that the appeal may be dismissed.
3. In view of foregoing, the appeal stand dismissed as withdrawn with a liberty to assessee to seek restoration of the appeal in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons.
4. In the result, the above appeals of the assessee are dismissed as withdrawn.
Order pronounced in the open court on 08.04.2021.
Sd/- Sd/-
(एभ. फारगणेश / M. BALAGANESH) (भहावीय ससिंह /MAHAVIR SINGH)
(रेखा सदस्म / ACCOUNTANT MEMBER) (उऩाध्मऺ / VICE PRESIDENT)
भुिंफई, ददनािंक/ Mumbai, Dated: 08.04.2021 सुदीऩ सयकाय, व. ननजी सचिव/ Sudip Sarkar, Sr.PS Page | 3 आदे श की प्रतिलऱपप अग्रेपिि/Copy of the Order forwarded to :
1. अऩीराथी / The Appellant
2. प्रत्मथी / The Respondent.
3. आमकय आमुक्त(अऩीर) / The CIT(A)
4. आमकय आमुक्त / CIT
5. ववबागीम प्रनतननचध, आमकय अऩीरीम अचधकयण, भिंफ ु ई/ DR, ITAT, Mumbai
6. गार्ा पाईर / Guard file.
आदे शानसार/ BY ORDER, सत्मावऩत प्रनत //True Copy// उप/सहायक पुंजीकार (Asstt. Registrar) आयकर अपीऱीय अधिकरण, भिंफ ु ई / ITAT, Mumbai