M/S. ASTRAZENECA INDIA PRIVATE LIMITED,CHENNAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BENGALURU

ITA 2863/BANG/2017Status: DisposedITAT Bangalore05 January 2021AY 2014-153 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The Tribunal dismissed both appeals as withdrawn, noting that the assessee would be filing applications to withdraw them in due course. Liberty was granted to the assessee to seek recall of the order if necessary.

What were the facts?

The assessee filed appeals before the ITAT for assessment years 2013-14 and 2014-15. The assessee had opted to settle the disputes under the Direct Taxes Vivad Se Vishwas Act, 2020.

What were the issues?

The primary issue was the procedural aspect of handling appeals where the assessee has opted for settlement under the Vivad Se Vishwas Act, and whether the appeals should be dismissed as withdrawn.

Which sections of the Income-tax Act were involved?

Direct Taxes Vivad Se Vishwas Act, 2020

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C’’ BENCH: BANGALORE

Before: SHRI N.V. VASUDEVAN & SHRI B.R. BASKARAN

For Appellant: Shri C. Narayan, A.R

For Respondent: Shri Pradeep Kumar, D.R

Hearing: 05.01.2021Pronounced: 05.01.2021

PER B.R. BASKARAN, ACCOUNTANT MEMBER:

The assessee has filed these appeals challenging the orders passed by Ld CIT(A)-1, Bengaluru and they relate to the assessment year 2013-14 and 2014-15. 2. The Ld A.R of the assessee has filed a letter stating that the assessee has opted to settle the dispute in these two appeals under Direct Taxes Vivad Se Vishwas Act, 2020. It is stated that the assessee has filed Form 1 & 2 and is awaiting Form no.3. Accordingly, he has prayed for adjournment.

IT(TP)A Nos.2862 & 2863/Bang/2017 Astra Zeneca India Private Ltd., Bangalore Page 2 of 3 3. The Ld D.R, however, submitted that the assessee has to withdraw the pending appeal after filing Form VSV1 as per Vivad Se Vishwas Act, 2020. Thereafter, the assessee is required to furnish a copy of the same along with the proof of payment of tax as determined by the tax official to the department. Accordingly she submitted that the appeals of the assessee may be dismissed as withdrawn, as the assessee, in any way, is required to withdraw these appeals.

The Ld A.R, in the rejoinder, submitted that in case the appeals are dismissed, the assessee should be given liberty to seek recall of the order, if something goes wrong.

We heard the parties and perused the record. The submissions made by parties are considered. Since the assessee has filed applications under Direct Tax Vivad Se Vishwas Act, 2020 for both the years referred above, the appellant would be moving applications for withdrawing these two appeals filed before the Tribunal in due course. Accordingly, we are of the view that no purpose will be served in keeping these appeals pending. Accordingly we dismiss both the appeals of the assessee as withdrawn. However, the assessee is given liberty to move appropriate applications seeking recall of the present order in accordance with the law, if the assessee intends to do so.

In the result, both the appeals of the assessee are dismissed as withdrawn. Order pronounced in the open court on 5th Jan, 2021.

Recent GST High Court judgments

Search GST case law →