M/s. Zydus Hospira Oncology Pvt. Ltd., Ahmedabad V. The Deputy Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad

ITA 277/AHD/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 6298 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 2 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: D
• Next Hearing Date: 07-04-2020
• Assessment Year: 2012-2013
• Appeal Filed On: 02-02-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD D BENCH (CONDUCTED THROUGH VIRTUAL COURT) BEFORE: SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI AMARJIT SINGH, ACCOUNT ANT MEMBER SL. NO. APPEAL ITA A.Y. APPELLANT RESPONDENT A.R. D.R. 1 277/AHD/2017 2012- 13 ZYDUS HOSPIRA ONCOLOGY PVT. LTD. (AAACZ2327A) DY. CIT CIRCLE -4(1)(2), ABAD SHRI S.N. SOPARKAR WITH SHRI PARIN SHAH SHRI S.S. SHUKLA 2 628/AHD/2018 2013- 14 ZYDUS HOSPIRA ONCOLOGY PVT. LTD. (AAACZ2327A DY. CIT CIRCLE -4(1)(2), ABAD SHRI S.N. SOPARKAR WITH SHRI PARIN SHAH SHRI S.S. SHUKLA 3 2470/AHD/201 8 2014- 15 ZYDUS HOSPIRA ONCOLOGY PVT. LTD. (AAACZ2327A DY. CIT CIRCLE -4(1)(2), ABAD SHRI S.N. SOPARKAR WITH SHRI PARIN SHAH SHRI S.S. SHUKLA 4 558/AHD/2017 2012- 13 PENTAIR VALVES AND CONTROLS INDIA PVT. LTD. (AAACK8809L) ITO, WD- 2(1)(3), BARODA SHRI S.N. SOPARKAR WITH SHRI PARIN SHAH SHRI S.S. SHUKLA 5 1680/AHD/201 4 2009- 10 SMT. JYOTSNABEN C. PATEL (ADAPP5230C) CIT-IV, ABAD SHRI ANKIT TALSANIA SHRI S.S. SHUKLA 6 1444/AHD/201 7 2011- 12 NARANBHAI SAMANTBHAI BHARWAD (AFLPB1086M) ITO, WARD- 12(1), ABAD SHRI S.N. DIVATIA SHRI S.S. SHUKLA 7 615/AHD/2018 2012- 13 TALENT ANYWHERE SERVICES PVT. LTD. (AAECT1264E) DY. CIT, CIRCLE-2(1)(2), BARDOA SHRI YOGESH SHAH SHRI S.S. SHUKLA DATE OF HEARING : 08-04-2021 DATE OF PRONOUNCEMENT : 12-04-20 21 /ORDER PER BENCH:- I.T.A NO. 277/AHD/2017 & SIX OTHERS PAGE NO ZYDUS HOSPIRA ONCOLOGY P. LTD. VS. DY. CIT & SIX OTHERS 2 THESE SEVEN APPEALS FILED BY DIFFERENT ASSESSEES, A RISE FROM ORDER OF THE CIT(A), IN PROCEEDINGS UNDER INCOME TAX ACT, 19 61; IN SHORT THE ACT. 2. THE ASSESSEES FILED WRITTEN SUBMISSIONS TO WITHD RAW THE APPEALS ON THE GROUND THAT THEY HAVE OPTED TO AVAIL BENEFITS O F VIVAD SE VISHWAS SCHEME, 2020 AND IN THEIR SUBMISSIONS THE ASSESSEES HAVE ALSO ENCLOSED THE COPIES FORM NO. -3 ISSUED BY THE PR. CIT OF INCOME TAX FOR APPROVING THE APPLICATION FILED BY THE ASSESSEES UNDER THE VIVAD SE VISHWAS SCHEME, 2020. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD. COU NSELS FOR THE ASSESSEES AT THE OUTSET HAVE SUBMITTED THAT THEY DO NOT WANT TO PURSUE THE SAID APPEALS AND REQUESTED THAT THEIR APPLICATIONS FOR WITHDRAWA L OF APPEALS MAY PLEASE BE GRANTED. 3. THE LD. DEPARTMENTAL REPRESENTATIVE FOR THE REVE NUE STATED THAT HE HAS NO OBJECTION TO WITHDRAW THE APPEALS IN THE CIR CUMSTANCES NARRATED ON BEHALF OF THE ASSESSEES. 4. WE HAVE CONSIDERED THE SUBMISSIONS AND APPLICATI ONS OF THE ASSESSEES FOR WITHDRAWAL OF THE APPEALS AS THEIR APPLICATIONS HAVE BEEN APPROVED UNDER VIVAD SE VISHWAS SCHEME, 2020. A REFERENCE HAS BE EN MADE IN SUB-SECTION (2) & (3) OF SECTION 4 OF DIRECT TAX VIVAD SE VISHW AS SCHEME, 2020 FOR THE PURPOSE OF WITHDRAWAL OF APPEAL. IN THE LIGHT OF T HE PROVISION MADE IN THE SCHEME AND AFTER CONSIDERING THE MATERIAL ON RECORD , THE AFORESAID REQUESTS FOR WITHDRAWAL OF APPEALS OF THE ASSESSEES TO AVAIL THE VSV SCHEME, 2020 IN ACCORDANCE WITH LAW IS ALLOWED. HOWEVER, IN CASE, ANY ISSUE IS REMAINED UN-RESOLVED UNDER THE SAID SCHEME, THEN, THE ASSESS EES WILL BE AT LIBERTY TO I.T.A NO. 277/AHD/2017 & SIX OTHERS PAGE NO ZYDUS HOSPIRA ONCOLOGY P. LTD. VS. DY. CIT & SIX OTHERS 3 FILE THE MISCELLANEOUS APPLICATIONS TO RECALL THIS ORDER TO RESTORE THE ORIGINAL APPEALS WITHIN THE TIME LIMIT PROVIDED IN THE ACT. 5. IN THE RESULT, ALL THE SEVEN APPEALS FILED BY DI FFERENT ASSESSEES ARE DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE OPEN COURT ON 12-04-2021 SD/- SD/- (RAJPAL YADAV) (AMARJIT SINGH) VICE PRESIDENT ACCOUNTANT MEMBER AHMEDABAD : DATED 12/04/2021 / COPY OF ORDER FORWARDED TO:- 1. ASSESSEE 2. REVENUE 3. CONCERNED CIT 4. CIT (A) 5. DR, ITAT, AHMEDABAD 6. GUARD FILE. BY ORDER/ , / ,