ASTRA ZENECA PHARMA INDIA LIMITED,BANGALORE V. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), BANGALORE

MA 17/BANG/2025

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AstraZeneca Pharma India Limited filed miscellaneous applications seeking modification of the ITAT's earlier order concerning the assessment years 2017-18 and 2018-19. The ITAT had previously set aside an issue to the AO/TPO for fresh adjudication, following a similar case for AY 2016-17. The assessee's representative expressed concerns that the AO/TPO might expand the scope of the dispute in the set-aside proceedings. Both the assessee's and the revenue's representatives agreed on the need to align the current proceedings with the ITAT's earlier directions for AY 2016-17. The ITAT, upon reviewing the submissions and the lack of any contrary evidence or arguments, modified its earlier order to ensure consistency with its previous findings.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 361081 (ITAT-BANGALORE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-05-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Assessment Year: 2017-2018
• Other Referred Cases: IT(TP)A No. 284/Bang/2021
• Laws Referred To: Section 254(2) of the Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PARITHIVEL V
• Assessee Lawyers: CHAVALI NARAYANA
• Keywords: Set aside

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER AND SHRI KESHAV DUBEY, JUDICIAL MEMBER MA No.17 & 18/Bang/2025 [IT(TP)A No. 419 & 876/Bang/2022] Assessment Years : 2017-18 & 2018 - 19 AstraZeneca Pharma India Limited, P.B No.4525, Block No.1, 12th Floor, Manyata Embassy Business Park, Rachenahalli, Outer Ring Road, Bangalore – 560 024. PAN – AABCA 1722 B Vs. The Asst. Commissioner of Income Tax, Circle – 1(1)(1), Bengaluru. APPELLANT RESPONDENT Assessee by : Shri Chavali Narayana, CA Revenue by : Shri Parithivel V, JCIT (DR) Date of hearing : 25.04.2025 Date of Pronouncement : 22.05.2025 O R D E R PER WASEEM AHMED, ACCOUNTANT MEMBER: The assessee, by way of this miscellaneous application, is seeking modification in the order of the ITAT within the provisions of section 254(2) of the Act. MA No. 17/Bang/2025 in IT(TP)A No. 419/Bang/2022 MA Nos.17 & 18/Bang/2025 Page 2 of 4 . 2. In the present case, the ITAT has set aside the issue to the file of the AO/TPO for fresh adjudication after following the finding of the ITAT in the own case of the assessee for the AY 2016-17 in ITA No. 284/Bang/2021. 3. As per the learned AR, there was an apprehension that the AO/TPO, in the set-aside proceedings, may expand the scope of the dispute, as the issue has been set aside for fresh adjudication as per the provisions of law by the ITAT. Thus, the learned AR prayed before us that the direction given by the ITAT for fresh adjudication should be modified to the extent aligning to the direction of the earlier year. 4. Per contra, the learned DR did not raise any objection if the finding of the ITAT is modified to the extent argued by the learned AR for the assessee. 5. We have heard the rival contentions of both parties and perused the materials available on record. We find force in the contention raised by the learned AR for the assessee, which was also not disputed by the learned DR for the revenue. Accordingly, we modify the finding of the ITAT in para 5.4 of the order in the manner given below: 5.4 The facts of the case on hand are identical to the facts of the case discussed above. At the time of hearing, the ld. DR has not brought anything on record contrary to the argument advanced by the ld. AR for the assessee. Similarly, nothing has been brought on record, suggesting that the finding given by the ITAT in the own case of the assessee discussed above has either been overruled or stayed by higher judicial forum. Likewise, no distinguishing feature has been pointed out in the case on hand vis-à-vis in the own case of the assessee cited above. Therefore, respectfully following the same, we set aside the issue to the file of the AO/TPO to decide the issue in the light of the above stated discussion and as per the MA Nos.17 & 18/Bang/2025 Page 3 of 4 . provisions of law. Hence, the ground of appeal of the assessee is hereby allowed for the statistical purposes. 5.1 In view of the above, the direction/finding given by the ITAT in Para No. 5.4 of the order in IT(TP) No. 419/Bang/2022 stands modified as discussed above. Hence, the miscellaneous application filed by the assessee is allowed. Coming to the MA 18/Bang/2025 in IT(TP)A No. 876/Bang/2022 6. The issue in the present MA is similar to the issue raised in the MA bearing No. 17/Bang/2025 in IT(TP)A No. 419/Bang/2022. Thus, the finding given in MA 17/Bang/2025 will also be applied for the MA on hand. Hence the MA filed by the assessee is allowed. 7. In the combined result, both the MA’s filed by the assessee are allowed. Order pronounced in court on 22nd day of May, 2025 Sd/- Sd/- (KESHAV DUBEY) (WASEEM AHMED) Judicial Member Accountant Member Bangalore Dated, 22nd May, 2025 / vms / MA Nos.17 & 18/Bang/2025 Page 4 of 4 . Copy to: 1. The Applicant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR, ITAT, Bangalore. 6. Guard file By order Asst. Registrar, ITAT, Bangalore "