M/s Glaxo Smithkline Asia Pvt. Ltd., Gurgaon V. ACIT, C-4(1), Chandigarh

ITA 47/CHANDI/2018

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 5585 (ITAT-CHANDIGARH)
• Duration Of Justice: 1 year(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-01-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 30-01-2019
• Assessment Year: 2013-2014
• Appeal Filed On: 15-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J S KAHLON

Judgement Text

ORDER SHEET ITA NO.47/CHD/2018 ASSESSMENT YEAR : 2013-14 GLAXO SMITHKLINE ASIA PVT.LTD. VS. THE ACIT, C-4( 1) (ALONGWITH OTHER GROUP MATTERS ) ASSESSEE BY : SHRI AJAY VOHRA, SR.ADV. & SHRI NEERAJ JAIN, ADV. DEPARTMENT BY: SHRI J.S. KAHLON DATE: 30.01.2019 EXERCISED BY THE INORDINATE DELAY IN DISPOSING OFF THE PRESENT STAY GRANTED APPEAL FILED ON 15/01/2018 ALONGWITH THE BUNCH OF APPEALS , FILED BY THE ASSESSEE AND THE DEPARTMENT THE PARTIES WERE RE QUIRED TO ADDRESS THEIR RESPECTIVE STEPS TAKEN FOR TRANSFER OF THE APPEALS FROM THE DELHI BENCHES TO THE CHANDIGARH BENCHES OR VICE-VERSA. 2. IN ORDER TO FIX ACCOUNTABILITY, THE SEQUENCE OF EVENTS WAS DIRECTED TO BE PLACED ON RECORD. THE DIRECTION IS IN THE BACKGR OUND WHERE BEFORE THE ITAT CHANDIGARH BENCHES, THE APPEALS FOR 2006-07 TO 2014-15 ASSESSMENT YEARS HAVE BEEN FIXED, THE HEARING WHEREIN HAS NOT COMMENCED ON ACCOUNT OF THE COMMON STAND OF THE PARTIES BEFORE THE BENCH THAT THEY ARE DEPENDENT UPON THE ISSUES ADDRESSED IN THE BASE YEA R I.E. 2004-05 AND 2005- 06 ASSESSMENT YEARS WHICH WERE FIXED FOR HEARING BE FORE THE DELHI BENCHES. 3. THE RECORD SHOWS THAT: IN SA NO.1/CHD/2018 DATED 19.1.2018 REQUESTING THE STAY OF OUTSTANDING DEMAND OF RS. 22 CRORES ODD , STAY WAS GRANTED TAKING NOTE OF THE SUBMISSIONS OF A.O. SHRI ROBIN BANSAL, WHO HAD UNDE RTAKEN TO COMMUNICATE TO THE HON'BLE PRESIDENT, I.T.A.T. HIS APPROVAL FOR TRANSFERRING OF THE APPEALS FROM DELHI BENCHES (ITA NO. 2625/DEL/2016 & ITA NO. 2453/DEL/2016 PERTAINING TO 2004-05 & 2005-06 A.Y. RESPECTIVELY) THE HEARING COULD NOT COMMENCE ON 12.7.2018 IN VIEW OF THE REQUEST PENDING. ACCORDINGLY THE PARTIES WERE DIRECTED TO P URSUE THE REQUEST WITH THE HON'BLE PRESIDENT, I.T.A.T. AND TO SORT OUT THE IR ISSUES TAKING NOTE OF THE FACT THAT THE A.O. HAD AGREED FOR TRANSFER OF JURIS DICTION OF THE A.O. FROM CHANDIGARH ZONE TO DELHI ZONE. CONSENT LETTER OF THE A.O. DATED 7.5.2018(TYPO 7.08 .2016) WAS FILED IN THE COURT ON 12.7.2018 . NOTING THE CONTRADICTORY STAND OF THE DEPARTMENT THE PARTIES WERE REQUIRED TO SORT OUT THEIR ISSUES. COPY OF LETTER REPRODUCED BELOW:- 2 IT IS SEEN THAT THE STAY WAS EXTENDED VIDE SA NO.33/CHD/2018 ON 27.7.2018 TAKING NOTE OF THE DEPARTMENTAL SUBMISSIONS ADVANCE D BY MR. KAHLON, SR. DR, STATING THAT EFFORTS FOR EARLY DECISION ON THE REQUEST OF THE ASSESSEE FOR TRANSFER OF APPEALS TO CHANDIGARH JURISDICTION HAS BEEN MADE. MR. KAHLON, SR. DR STATES THAT BY 30.7.2018 A POSSIBLE DECISION WOULD BE TAKEN AND ACCORDINGLY AFTER HEARING THE PARTIES THE STAY IS E XTENDED TILL 8.8.2018 I.E. THE NEXT DATE OF HEARING THE STAY THE RECORD SHOWS CONTINUED TO BE EXTENDED ON 8.8.2018 AGAIN REPEATING THE DIRECTION TO THE PARTIES TO PURSUE TH E MATTER REGARDING TRANSFER OF THOSE APPEALS. ON 27.11.2018 ALSO THE STAY IN SA NO. 33/CHD/2018 WAS EXTEND WITH THE DIRECTION THAT THE PARTIES TO PURSUE THE FOLLOW UP OF THE TRANSFER REQUEST FROM DELHI BENCHES TO CHANDIGARH BENCHES. 4. ACCORDINGLY, FOR THIS LIMITED PURPOSE OF FIXING RESPONSIBILITY AND ACCOUNTABILITY ON THIS SEEMINGLY SIMPLE ISSUE OF TR ANSFER OF APPEALS NOTING THE FACT THAT THE HEARING IN THE PRESENT STAY GRANT ED APPEAL ALONGWITH OTHER APPEALS COULD NOT BE CONCLUDED THE FOLLOWING DIRECT IONS ARE BEING GIVEN:- I) THE PARTIES ARE DIRECTED TO PLACE SEQUENCE OF EVENT S ON RECORD ADDRESSING THEIR REQUESTS AND ACTIONS TAKEN SO AS TO FIX RESPONSIBILITY AS TO HOW, A DECISION COULD NOT BE T AKEN TILL 16.8.2018 BY THE DEPARTMENT FOR TRANSFER OF APPEALS TO THE CH ANDIGARH BENCHES. II) THE REGISTRY IS DIRECTED TO PURSUE WITH THE MUMBAI ITAT BENCHES THE FATE OF THE APPLICATION DATED 19/01/201 9 ADDRESSED BY 3 THE ASSESSEE TO THE HONBLE PRESIDENT, ITAT REQUEST ING THE TRANSFER OF THE APPEALS PENDING AT THE DELHI BENCHES TO CHANDIG ARH BENCHES. 5. IN TERMS OF THE ABOVE, THE APPEALS ARE FIXED FOR HEARING ON 5 TH FEBRUARY, 2019 FOR THIS LIMITED PURPOSE. ANNAPURNA GUPTA DIVA SINGH ACCOUNTANT MEMBER JUDICIAL MEMBER