PROCTER & GAMBLE HYGIENE AND HEALTH CARE LTD,MUMBAI vs. DCIT 8(2), MUMBAI

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ITA 98/MUM/2013Status: DisposedITAT Mumbai23 July 2021AY 2003-044 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 permitted the withdrawal of the appeal as the penalty appeal would not survive once the quantum appeal was settled under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee opted for the Vivad Se Vishwas Scheme to settle tax disputes, including a penalty appeal. The scheme requires settlement of both the quantum appeal and the penalty appeal together.

What were the issues?

Whether a penalty appeal can be settled independently when the related quantum appeal is also pending and settled under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 153A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH, MUMBAI

Hearing: 15.06.2021Pronounced: 23.07.2021

आदेश / O R D E R भहावीय ससिंह, उऩाध्मऺ के द्वाया / PER MAHAVIR SINGH, VP: This appeal of assessee is arising out of the order of the Commissioner of Income Tax (Appeals)]-15, Mumbai, [in short CIT(A)], in appeal No. CIT(A)-CIT(A)-15/Curr. 19/12-13 dated 11.10.2012. The assessment was framed by the Asst. Commissioner of Income, Circle 7(1) Mumbai (in short ACIT/ITO/ AO) for the A.Y. 2003-04 vide order dated

2.

At the outset, the learned Counsel for the assessee stated that in the quantum appeal in the assessee has already opted for Vivad Se Vishwas Scheme and settled the scheme the tax dispute including this penalty. The learned Counsel for the assessee also stated that in term of CBDT Circular No.9/2020 in F.No. IT(A)/I/2020-TPL vide order dated 22.04.2020 in question No. 8, once the quantum is settled, the penalty is settled along with that. The relevant question and answer read as under:-

1.

“Imagine a case where an appellant desires to settle concealment penalty appeal pending before CIT (A), while continuing to litigate quantum appeal that has travelled to higher appellate forum. Considering these are two independent and different appeals, whether appellant can settle one to exclusion of others? If yes, whether settlement of penalty appeal will have any impact on quantum appeal?

Ans :-If both quantum appeal covering disputed tax and appeal against penalty levied on such disputed tax for an assessment year are pending, the declarant is required to file a declaration form covering both disputed tax appeal and penalty appeal. However, he would be required to pay relevant percentage of disputed tax only. Further, it would not be possible for the appellant to Sd/- Sd/- (एभ. फारगणेश / M. BALAGANESH) (भहावीय ससिंह /MAHAVIR SINGH) (रेखा सदस्म / ACCOUNTANT MEMBER) (उऩाध्मऺ / VICE PRESIDENT) भुिंफई, ददनािंक/ Mumbai, Dated: 23.07.2021 सुदीऩ सयकाय, व. ननजी सचिव/ Sudip Sarkar, Sr.PS

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