DCIT 9(2)(1), MUMBAI vs. CHIRON BEHRING VACCINES P.LTD, MUMBAI

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ITA 4015/MUM/2017Status: DisposedITAT Mumbai20 July 2021AY 2003-043 pages
AI SummaryDismissed

What did the Tribunal hold?

The tribunal dismissed the assessee's appeals as withdrawn and the revenue's appeals as infructuous, as the dispute was settled under the Vivad Se Vishwas Scheme.

What were the facts?

The assessee informed the tribunal that they have opted for settlement under the Direct Tax Vivad Se Vishwas Scheme, 2020. Consequently, the assessee sought withdrawal of their appeals.

What were the issues?

The primary issue was the impact of the assessee's settlement under the Vivad Se Vishwas Scheme on the pending appeals before the tribunal.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “K” BENCH, MUMBAI

Before: HON’BLE SHRI MAHAVIR SINGH, VP & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM

For Appellant: Shri Harsh Sangoi- Ld. AR
For Respondent: Shri Sunil Deshpande– Ld. DR

Heard together (10 matters)

I.T.A. No.3848/Mum/2017
I.T.A. No.3849/Mum/2017
I.T.A. No.3850/Mum/2017
I.T.A. No.3851/Mum/2017
I.T.A. No.3852/Mum/2017
I.T.A. No.4015/Mum/2017
I.T.A. No.4016/Mum/2017
I.T.A. No.4017/Mum/2017
I.T.A. No.4018/Mum/2017
I.T.A. No.4019/Mum/2017

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

Manoj Kumar Aggarwal (Accountant Member)

1.

The registry placed on record a copy of assessee’s email dated 15/07/2021 wherein it has been submitted that the assessee has opted for settlement of dispute for all the years under Direct Tax Vivad Se Vishwas Scheme (VVS Scheme), 2020 and received Form No.3 from appropriate authority. The Ld. AR sought withdrawal of assessee’s appeal and submitted that revenue’s appeals have become infructuous. The Ld. DR could not controvert the same.

2.

In view of foregoing, the assessee’s appeals stand dismissed as withdrawn. The revenue’s appeals stands dismissed as infructuous. However, a liberty is given to both the sides to seek recall of any of the appeals, in case the aforesaid declaration filed under the scheme is not accepted, for whatever reasons. All the appeals stands dismissed in terms of our above order.

3.

Order pronounced on 20th July, 2021. (Mahavir Singh) (Manoj Kumar Aggarwal) उपा"" / Vice President लेखा सद" / Accountant Member मुंबई Mumbai; िदनांक Dated : 20/07/2021 Sr.PS, Dhananjay /Sr.PS,Jaisy Varghese

आदेशकी"ितिलिपअ"ेिषत/Copy of the Order forwarded to : अपीलाथ"/ The Appellant

1.

""थ"/ The Respondent 2. आयकरआयु"(अपील) / The CIT(A) 3. आयकरआयु"/ CIT– concerned 4. िवभागीय"ितिनिध, आयकरअपीलीयअिधकरण, मुंबई/ DR, ITAT, Mumbai 5. गाड"फाईल / Guard File 6. आदेशानुसार/ BY ORDER,

उप/सहायक पंजीकार (Dy./Asstt.

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