DCIT 9(2)(1), MUMBAI V. CHIRON BEHRING VACCINES P.LTD, MUMBAI

ITA 4015/MUM/2017

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 0068 (ITAT-MUMBAI)
• Duration Of Justice: 4 year(s) 1 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-07-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: K
• Assessment Year: 2003-2004
• Appeal Filed On: 02-06-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNIL DESHPANDE LD
• Assessee Lawyers: HARSH SANGOI LD

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL K BENCH, MUMBAI , , BEFORE HONBLE SHRI MAHAVIR SINGH, VP AND HONBLE SHRI MANOJ KUMAR AGGARWAL, AM (HEARING THROUGH VIDEO CONFERENCING MODE) 1. ./ I.T.A. NO.3848/MUM/2017 ( / ASSESSMENT YEAR : 2003-04) 2. ./ I.T.A. NO.3849/MUM/2017 ( / ASSESSMENT YEAR : 2004-05) 3. ./ I.T.A. NO.3850/MUM/2017 ( / ASSESSMENT YEAR : 2005-06) 4. ./ I.T.A. NO.3851/MUM/2017 ( / ASSESSMENT YEAR : 2011-12) 5. ./ I.T.A. NO.3852/MUM/2017 ( / ASSESSMENT YEAR : 2012-13) M/S CHIRON BEH RING V ACCINES PVT. LTD. 6 TH FLOOR, UNIT NO.608 THE SUMMIT BUSINESS BAY VILLAGE GUNDVALI, ANDHERI-KURLA ROAD ANDHERI (E), MUMBAI-400 093 / VS. ACIT - 9(2 ) (1 ) , AAYKAR BHAVAN, M. K. ROAD MUMBAI-400 021 -.! ./ ./PAN/GIR NO. AAACC-6494-P ( .0 /APPELLANT ) : ( 12.0 / RESPONDENT ) & 6. ! ./ I.T.A. NO.4015/MUM/2017 ( / ASSESSMENT YEAR : 2003-04) 7. ./ I.T.A. NO.4016/MUM/2017 ( / ASSESSMENT YEAR : 2004-05) 8. ./ I.T.A. NO.4017/MUM/2017 ( / ASSESSMENT YEAR : 2005-06) 9. ./ I.T.A. NO.4018/MUM/2017 ( / ASSESSMENT YEAR : 2011-12) 10. ./ I.T.A. NO.4019/MUM/2017 ( / ASSESSMENT YEAR : 2012-13) ACIT - 9(2 ) (1) , AAYKAR BHAVAN, M. K. ROAD, MUMBAI-400 021 / VS. M/S CHIRON BEHRING VACCINES PVT. LTD. 6 TH FLOOR, UNIT NO.608 THE SUMMIT BUSINESS BAY VILLAGE GUNDVALI, ANDHERI-KURLA ROAD ANDHERI (E), MUMBAI-400 093 -.! ./ ./PAN/GIR NO. AAACC-6494-P 2 ( .0 /APPELLANT ) : ( 12.0 / RESPONDENT ) ASSESSEE BY : SHRI HARSH SANGOI- LD. AR REVENUE BY : SHRI SUNIL DESHPANDE LD. DR / DATE OF HEARING : 20/07/2021 / DATE OF PRONOUNCEMENT : 20/07/2021 / O R D E R MANOJ KUMAR AGGARWAL (ACCOUNTANT MEMBER) 1. THE REGISTRY PLACED ON RECORD A COPY OF ASSESSEE S EMAIL DATED 15/07/2021 WHEREIN IT HAS BEEN SUBMITTED THAT THE A SSESSEE HAS OPTED FOR SETTLEMENT OF DISPUTE FOR ALL THE YEARS UNDER D IRECT TAX VIVAD SE VISHWAS SCHEME (VVS SCHEME), 2020 AND RECEIVED FORM NO.3 FROM APPROPRIATE AUTHORITY. THE LD. AR SOUGHT WITHDRAWAL OF ASSESSEES APPEAL AND SUBMITTED THAT REVENUES APPEALS HAVE BE COME INFRUCTUOUS. THE LD. DR COULD NOT CONTROVERT THE SAME. 2. IN VIEW OF FOREGOING, THE ASSESSEES APPEALS STA ND DISMISSED AS WITHDRAWN. THE REVENUES APPEALS STANDS DISMISSED A S INFRUCTUOUS. HOWEVER, A LIBERTY IS GIVEN TO BOTH THE SIDES TO SE EK RECALL OF ANY OF THE APPEALS, IN CASE THE AFORESAID DECLARATION FILED UN DER THE SCHEME IS NOT ACCEPTED, FOR WHATEVER REASONS. 3. ALL THE APPEALS STANDS DISMISSED IN TERMS OF OU R ABOVE ORDER. ORDER PRONOUNCED ON 20 TH JULY, 2021. SD/- SD/- (MAHAVIR SINGH) (MANOJ KUMAR AGGARWAL) / VICE PRESIDENT / ACCOUNTANT MEMBER MUMBAI; DATED : 20/07/2021 SR.PS, DHANANJAY /SR.PS,JAISY VARGHESE 3 !'! / COPY OF THE ORDER FORWARDED TO : 1. .0 / THE APPELLANT 2. 12.0 / THE RESPONDENT 3. < ( ) / THE CIT(A) 4. < / CIT CONCERNED 5. =>17? , ? , / DR, ITAT, MUMBAI 6. >@AB / GUARD FILE / BY ORDER, / (DY./ASSTT.REGISTRAR) , / ITAT, MUMBAI.