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

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ITA 3957/MUM/2015Status: DisposedITAT Mumbai24 February 2021AY 2009-104 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had applied for settlement under the Vivad Se Vishwas Scheme and, with the consent of the Revenue, dismissed the appeals. Liberty was granted to seek restoration if the scheme application was not accepted.

What were the facts?

The Revenue filed appeals against orders related to assessment years 2002-03, 2009-10, and 2010-11. The assessee also filed an appeal for assessment year 2006-07. The assessee sought withdrawal of their appeals as they had applied for settlement under the Vivad Se Vishwas Tax Scheme, 2020.

What were the issues?

The primary issue was the pendency of appeals when the assessee opted for settlement under the Vivad Se Vishwas Scheme.

Which sections of the Income-tax Act were involved?

Section 143(3),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 Sunil Deshpande, Shri Vallabh Gokhale

2 M/s. Chiron Behring Vaccines Pvt. Ltd. no.3958/Mum./2015 for A.Y. 2010–11, have been filed challenging three common separate orders of even dated 11th February 2015, passed under section 143(3) r/w section 144C of the Income Tax Act, 1961 (for short "the Act") by the learned Commissioner (Appeals)–55, Mumbai, and assessee’s appeal being ITA no.585/Mum./2015, is against the order dated 12th August 2010, passed under section 144C(5) of the Act for the assessment year 2006–07, in pursuance to the directions of the Dispute Resolution Panel–I (DRP), Mumbai.

We first take up Revenue’s appeals being 3958 & 3957/Mum./2015.

2. During the course of hearing, we find that the respondent assessee has filed a letter dated 17th February 2021, before the Registry of the Tribunal seeking withdrawal of the appeal in view of the fact that the assessee 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–I and II of the declaration filed under the aforesaid scheme for all the appeals under consideration and prayed for adjournment of hearing in these appeals till final settlement of the appeals under the Scheme. The aforesaid letter and the declarations are kept on record.

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

3 M/s. Chiron Behring Vaccines Pvt. Ltd.

2.

Heard the learned Counsel appearing for both the parties and perused material on record. Considering the fact that the assessee has sought adjournment in hearing of the present appeal, as the assessee has applied for settling the dispute under Vivad Se Vishwas Scheme, 2020, we are of the opinion that there is no necessity in keeping these matters alive since the assessee has already applied for settlement of dispute under the Scheme. Consequently, the appeals filed by the Revenue are liable to the dismissed as such. However, liberty is granted to the Revenue to seek restoration of these appeals in the event the application filed under Vivad Se Vishwas Tax Scheme is not accepted by the Department. With the aforesaid observations, the appeals are dismissed.

3.

In the result, Revenue’s appeals are dismissed in terms indicated above.

We now take up assessee’s appeal being ITA no.585/Mum./2015.

4.

Consequent upon the observations made in Para–3 above in Revenue’s appeal, the assessee’s appeal is also liable to be dismissed, however, liberty is granted to the assessee to seek restoration of this appeal in the event the application filed under Vivad Se Vishwas Tax Scheme is not accepted by the Department. It is further made clear, in such eventuality if the assessee seeks restoration of the present appeal by filing misc. application, the delay, if any, should be 4 M/s. Chiron Behring Vaccines Pvt. Ltd. condoned without insisting upon filing any application for condonation of delay. Accordingly, the appeal is dismissed in terms indicated above.

5.

In the result, assessee’s appeal is dismissed. Order pronounced in the open court on 24.02.2021

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