BOEHRINGER INGELHEIM INDIA P.LTD,MUMBAI vs. ITO RG 14(1)(1), MUMBAI

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ITA 1593/MUM/2017Status: DisposedITAT Mumbai20 April 2021AY 2012-133 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 assessee to withdraw its appeal. This was in light of the assessee's application under the Vivad Se Vishwas Scheme and the issuance of Form No. 3 by the Revenue.

What were the facts?

The assessee filed an appeal challenging an order passed under section 144C of the Income Tax Act. The assessee later sought to withdraw the appeal. This was because the assessee had applied for settlement of the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020.

What were the issues?

Whether an appeal can be withdrawn by the assessee if they have opted for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 144C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “K” BENCH, MUMBAI

Before: SHRI VIKAS AWASTHY & SHRI S. RIFAUR RAHMAN

For Appellant: Shri Vallabh Gokhale
For Respondent: Shri Sushil Kumar Mishra a/w, Shri Sunil Deshpande

The aforesaid appeal has been filed by the assessee challenging the order dated 1st December 2016, passed under section 144C of the Income Tax Act, 1961 (for short "the Act") in pursuance to the directions of the Dispute Resolution Panel–1, Mumbai, (“the DRP”) pertaining to the assessment year 2011–12.

2 Boehringer Ingelheim India P. Ltd.

2.

As it appears from the record available before us, the assessee has filed a letter dated 21st January 2021, seeking withdrawal of its appeal in view of the fact that it has applied for settling the tax dispute under the Vivad Se Vishwas Tax Scheme, 2020. The letter submitted by the assessee is accompanied by the acknowledgement in Form no.1 and 2 as well Form–3 issued by the Revenue. The aforesaid letter along Form no.3, are kept on record.

3.

The learned Departmental Representative has no objection for withdrawal of the appeal by the assessee.

4.

Considering the fact that the assessee has sought withdrawal of the present appeals, as the assessee has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, we permit the assessee to withdraw the appeals at this stage since the Department issued Form no.3. With these observations, the appeal by the assessee is liable to be dismissed as withdrawn.

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