ANHEUSER BUSCH INBEV INDIA LTD [FORMERLY KNOWN AS SABMILLER INDIA LTD], MUMBAI vs. ASST CIT CIRLCE- 9 (1)(2), MUMBAI

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ITA 8019/MUM/2019Status: DisposedITAT Mumbai12 March 2021AY 2009-103 pages
AI SummaryWithdrawn

What did the Tribunal hold?

The Tribunal held that no purpose would be served in keeping the appeals pending. The appeals were dismissed as withdrawn, with liberty to the assessee to move an application to recall the order.

What were the facts?

The assessee intended to settle tax litigation by opting for the 'Vivad se Vishwas Scheme 2020'. The assessee filed an application under the scheme and received Form-3 from the Income Tax Department.

What were the issues?

The primary issue was the pendency of appeals when the assessee opted for a tax settlement scheme. The Tribunal considered the implications of the 'Vivad se Vishwas Scheme' on ongoing litigation.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250,Section 254,Section 144C(13),Section 254(2)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “A” BENCH, MUMBAI

Before: SHRI SHAMIM YAHYA & SHRI PAVAN KUMAR GADALE

For Respondent: Ms. Smita Verma, DR
Hearing: 12.03.2021Pronounced: 15.03.2021

Heard together (2 matters)

ITA Nos. 8019/Mum/2019
ITA Nos. 372/Mum/2020

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

PER PAVAN KUMAR GADALE JM: These two appeals are filed by the assessee against the order of (i) The Commissioner of Income Tax (Appeals) - 18, Mumbai u/sec143(3) and 250 of the Act and (ii) Assessment order u/sec143(3 )r.w.s254 r.w.s 144C(13) of the Income Tax Act, 1961.

2.

At the time hearing, none appeared on behalf of the assessee. The assessee has filed a letter dated 17-02- 2021 mentioning that the assessee is intend to settle the tax litigation by opting for ‘Vivad se Vishwas Scheme 2020’(VSVS2020) and filed an application in Form No. 1 & 2 under VSVS Rules 2020. Contra, the Ld. DR has no objections.

3.

We heard the Ld.DR and perused the material on record. Since the assessee has opted for ‘Vivaad se Vishwas Scheme 2020’ and has filed a letter dt 17-02- 2021 mentioning that the assessee has applied under VSVS 2020 and has received Form-3 from the Income Tax Department. We are of the view that, no purpose will be served in keeping the appeals pending. Accordingly, we dismiss the appeals of the assessee as withdrawn and the assessee is given liberty to move an application u/s 254(2) of the Act to recall the present order as per provisions of Law.

M/s. Anheuser Busch Inbev India Ltd., - 3 -

4.

In the result, both the appeals filed by the assessee are dismissed.

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