COMMISSIONER OF INCOME TAX II CHANDIGARH vs. M/S GLAXO SMITHKLINE CONSUMER HEALTHCARE LTD

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ITA/31/2013HC Punjab & HaryanaPHHC01105175201314 December 2023Bench: MR. JUSTICE GURMEET SINGH SANDHAWALIA,MS. JUSTICE LAPITA BANERJI1 pages
AI SummaryWithdrawn

What did the High Court hold?

The Tribunal noted the agreement between the appellant (Department) and the respondent that the dispute had been settled under the 'Vivad Se Vishwas Scheme'. Based on this mutual understanding and the Department's statement that it would not be pursuing the appeal, the Tribunal disposed of the appeal as 'not pressed'. No findings were made on the merits of the original assessment or any other substantive issue. The operative direction was to dismiss the appeal as not pressed.

What were the facts?

The appeal was filed by the Commissioner of Income Tax-II, Chandigarh (appellant) against M/s Glaxo SmithKline Consumer Healthcare Ltd. (respondent). The case was listed for hearing on March 12, 2024. However, it was agreed by both parties that the dispute in the present appeal has been settled under the 'Vivad Se Vishwas Scheme'. Consequently, the Department stated that it would not be pursuing the appeal. The date of hearing was preponed to the current date, and the appeal was disposed of as not pressed.

What were the issues?

The Tribunal did not have to decide any substantive issues of law or fact. The primary matter before the Tribunal was the procedural status of the appeal. The parties, through their counsel, agreed that the dispute had been settled under the 'Vivad Se Vishwas Scheme'. The Department, therefore, indicated its intention not to pursue the appeal. No arguments were presented by either side concerning the merits of the original dispute, as the appeal was being withdrawn due to settlement.

AI-generated summary — verify with the full judgment below

Neutral Citation No. 2023:PHHC:161580 -DB

IN THE HIGH COURT OF PUNJAB AND HARYANA

AT CHANDIGARH

ITA-31-2013 (O&M)

Decided on : 14.12.2023

Commissioner of Income Tax-II, Chandigarh

……Appellant(s)

Versus M/s Glaxo SmithKline Consumer Healthcare Ltd. ……Respondent(s)

CORAM : HON'BLE MR.JUSTICE G.S. SANDHAWALIA

HON'BLE MS.JUSTICE LAPITA BANERJI

Present:- Ms.Pridhi Jaswinder Sandhu, Jr.Standing Counsel, for the appellant(s).

Mr.Vishal Gupta, Advocate

Mr.Abhishek Sharma, Advocate for the respondent(s).

****

G.S. Sandhawalia, J. (Oral) 1.

It is agreed that the dispute in the present appeal already stands settled under the ‘Vivad Se Vishwas Scheme’ and therefore, the Department would not be pursuing the said appeal. 2.

Accordingly, date of hearing of the case from 12.03.2024 is preponed to today. The same is disposed of as not pressed, as per the statement made by counsel for the parties.

(G.S. SANDHAWALIA)

JUDGE

(LAPITA BANERJI) 14.12.2023

JUDGE sailesh

Whether speaking/reasoned : Yes

Whether Reportable :

NAVEEN NAGPAL 2023.12.19 11:41 I attest to the accuracy and authenticity of this order/judgment Chandigarh

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