ANHEUSER BUSCH INBEV INDIA LTD [FORMERLY KNOWN AS SABMILLER INDIA LTD], MUMBAI V. ASST CIT CIRLCE- 9 (1)(2) , MUMBAI

ITA 8019/MUM/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 3458 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-03-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 27-12-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SMITA VERMA
• Section: 250; 254(2)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA NOS. 8019/MUM/2019 (A.Y: 2009-10) & ITA NOS. 372/MUM/2020 (A.Y: 2009-10) M/S. ANHEUSER BUSCH INBEV INDIA LTD., (FORMERLY KNOWN AS SABMILLER BREWERIES LTD.,) 301, 302, DYNASTY BUSINESS PARTK B WING, ANDHERI KURLA ROAD, ANDHERI (E), MUMBAI 400059. VS. ACIT 9(1)(2) ROOM NO. 210, 2 ND FLOOR, AAYAKAR BHAVAN, MK ROAD, MUMBAI 400020. ./ ./ PAN/GIR NO. : AAICS2238R APPELLANT .. RESPONDENT APPELLANT BY : NONE (W ITHDRAWAL LETTER FILED DT17.02.2021) RESPONDENT BY : MS. SMI TA VERMA, DR DATE OF HEARING 12 .0 3 .2021 DATE OF PRONOUNCEMENT 15 .0 3 .2021 / O R D E R M/S. ANHEUSER BUSCH INBEV INDIA LTD., - 2 - PER PAVAN KUMAR GADALE JM: THESE TWO APPEALS ARE FILED BY THE ASSESSEE A GAINST THE ORDER OF (I) THE COMMISSIONER OF INCOME TAX (AP PEALS) - 18, MUMBAI U/SEC143(3) AND 250 OF THE ACT AND (II) ASSESSMENT ORDER U/SEC143(3 )R.W.S254 R.W.S 144C(13 ) OF THE INCOME TAX ACT, 1961. 2. AT THE TIME HEARING, NONE APPEARED ON BEHALF OF THE ASSESSEE. THE ASSESSEE HAS FILED A LETTER DATED 17- 02- 2021 MENTIONING THAT THE ASSESSEE IS INTEND TO SETT LE THE TAX LITIGATION BY OPTING FOR VIVAD SE VISHWAS SCHE ME 2020(VSVS2020) AND FILED AN APPLICATION IN FORM NO . 1 & 2 UNDER VSVS RULES 2020. CONTRA, THE LD. DR HAS NO OBJECTIONS. 3. WE HEARD THE LD.DR AND PERUSED THE MATERIAL ON RECORD. SINCE THE ASSESSEE HAS OPTED FOR VIVAAD S E VISHWAS SCHEME 2020 AND HAS FILED A LETTER DT 17-0 2- 2021 MENTIONING THAT THE ASSESSEE HAS APPLIED UNDER VSVS 2020 AND HAS RECEIVED FORM-3 FROM THE INCOME T AX DEPARTMENT. WE ARE OF THE VIEW THAT, NO PURPOSE WIL L BE SERVED IN KEEPING THE APPEALS PENDING. ACCORDINGLY , WE DISMISS THE APPEALS OF THE ASSESSEE AS WITHDRAWN AN D THE ASSESSEE IS GIVEN LIBERTY TO MOVE AN APPLICATION U/ S 254(2) OF THE ACT TO RECALL THE PRESENT ORDER AS PE R PROVISIONS OF LAW. M/S. ANHEUSER BUSCH INBEV INDIA LTD., - 3 - 4. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 15.03.2021 SD/- SD/- (SHAMIM YAHYA) (PAVAN KUMAR GADALE) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI, DATED 15.03.2021 KRK, PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) 4. ( ) / CONCERNED CIT 5. '#$%&&' , )* , / DR, ITAT, MUMBAI 6. %-./0 / GUARD FILE. / BY ORDER, '& //TRUE COPY// 1. ( ASST. REGISTRAR) ITAT, MUMBAI