PROCTER & GAMBLE HYGIENE AND HEALTH CARE LTD, MUMBAI V. DCIT 8(2), MUMBAI

ITA 97/MUM/2013

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 1548 (ITAT-MUMBAI)
• Duration Of Justice: 8 year(s) 3 month(s) 16 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-04-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2002-2003
• Appeal Filed On: 03-01-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: V SREEKAR
• Assessee Lawyers: DISHA J AIN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (VIRTUAL COURT) C BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA , HON'BLE ACCOUNTANT MEMBER AND SHRI C.N. PRASAD, HON'BLE JUDICIAL MEMBER ITA NO. 97 /MUM/ 2013 (A.Y: 2002 - 03 ) M /S. P ROCTER & GAMBLE H YGIENE & HEALTH CARE P & G P LAZA, C ARDINAL GRACIAS R OAD C HAKALA, ANDHERI (E) MUMBAI - 400099 PAN: AAACP6322M V. DCIT 8( 2) MUMBAI (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. DISHA J AIN DEPARTMENT BY : SHRI V. SREEKAR DATE OF HEARING : 20 .04.2021 DATE OF PRONOUNCEMENT : 2 0 .04.2021 O R D E R PER C.N. PRASAD (JM) 1. TH IS APPEAL IS FILED BY THE ASSESSEE AGAINST ORDER OF LEARNED COMMISS IONER OF INCOME TAX (APPEALS) - 15 , MUMBAI [HEREINAFTER IN SHORT LD.CIT(A)] DATED 10.10.2012 FOR THE A.Y. 2002 - 03 . 2. AT THE TIME OF HEARING THE APPEAL VIRTUALLY, LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT ASSESSEE OPTED FOR VIVAD SE VISHWAS SCHEME AND FILED DECLARATION AND UNDERTAKING IN FORM - 1 TO SETTLE THE LITIGATION AND 2 ITA NO. 97 /MUM/ 2013 (A.Y: 2002 - 03 ) M /S. P ROCTER & GAMBLE H YGIENE & HEALTH CARE FORM 3 IS RECEIVED FROM THE REVENUE ACCEPTING THE SAID DECLARATION . LD. COUNSEL FOR THE ASSESSEE REQUESTED FOR WITHDRAWAL OF APPEAL . 3. IN VIEW OF THE SUBMISSION OF THE LD. COUNSEL THAT ASSESSEE HAS ALREADY FILED APPLICATION UNDER VIVAD - SE - VISHWAS SCHEME AND RECEIVED FORM - 3 FROM THE REVENUE ACCEPTING THE SAID DECLARATION , THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRA WN WITH LIBERTY TO FILE MISCELLANEOUS APPLICATION IN CASE THE APPLICATION UNDER VIVAD SE VISHWAS SCHEME IS REJECTED BY THE REVENUE. 4. IN THE RESULT, APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER PRONOUNCED IN THE VIRTUAL COURT ON 20 .04.2021 . SD/ - SD/ - ( SHAMIM YAHYA ) (C.N. PRASAD) ACCOUNTANT MEMBER JUDICIAL MEMBER MUMBAI / DATED 20 / 04/ 2021 GIRIDHAR, SR.PS COPY OF THE ORDER FORWARDED TO : 1. THE APPELLANT 2. THE RESPONDENT. 3. THE CIT(A), MUMBAI. 4. CIT 5. DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// BY ORDER (ASSTT. REGISTRAR) ITAT, MUM