Kraft Heinz Foods Company-Earlier Known as H.J.Heinz Company, USA V. Commissioner of Income Tax - International Tax-2

ITA/789/2023

AI Insights

The case involves Kraft Heinz Foods Company, previously known as H.J. Heinz Company, USA, as the appellant, contesting an order from the Income Tax Appellate Tribunal (ITAT) dated 01 August 2023. The dispute arose when the ITAT's order was passed based on the appellant's request for adjournment pending the disposal of Miscellaneous Application Nos. 861 & 862/Del/2019, related to the Assessment Years 2012-13. The appellant argued that the ITAT should not have passed an order without considering the merits of the case, which was to be discussed in the adjourned proceedings. The High Court, after hearing the arguments and considering the appellant's willingness to proceed on merits without further adjournments, set aside the ITAT's order and directed the case to be heard afresh on its merits.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 821256 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 10-09-2024
• Assessment Year: misc
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: SUNIL AGARWAL; SHIVANSH PANDYA; VIPLAV ACHARYA; UTKARSH TIWARI
• Assessee Lawyers: SALIL KAPOOR; ANANYA KAPOOR; SUMIT LALCHANDANI
• Keywords: Adjournment; Appellate Tribunal; Assessment Year; Income Tax; Miscellaneous Application

Judgement Text

"$~8 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 789/2023 & CM APPL. 66055/2023 (stay) KRAFT HEINZ FOODS COMPANY-EARLIER KNOWN AS H.J.HEINZ COMPANY, USA .....Appellant Through: Mr. Salil Kapoor, Ms. Ananya Kapoor and Mr. Sumit Lalchandani, Advocates. versus COMMISSIONER OF INCOME TAX -INTERNATIONAL TAX-2 .....Respondent Through: Mr. Sunil Kumar Agarwal, SSC with Mr. Shivansh B. Pandya, Mr. Viplav Acharya, JSCs and Mr. Utkarsh Tiwari, Advocate. CORAM: HON'BLE MR. JUSTICE YASHWANT VARMA HON'BLE MR. JUSTICE RAVINDER DUDEJA O R D E R % 10.09.2024 1. The appellant-assessee impugns the order of the Income Tax Appellate Tribunal [‘Tribunal’] dated 01 August 2023. We had taken note of the stand as proposed to be taken by the appellant in our order of 08 January 2024 and which reads as follows: - “1. Learned counsel for the appellant submits that the impugned order dated 01 August 2023 in TTA No. 2694/MUM/2016 has come to be passed solely on the ground that the appellant here had sought adjournment of proceedings pending disposal of Miscellaneous Application Nos. 861 & 862/Del/2019 which had been moved before the Income Tax Appellate Tribunal |-ITAT\"|, Delhi and pertained to Assessment Year 2012-13. A reading of the impugned order would indicate that the appellant chose not to address any submissions and merely pressed its application for the proceedings being adjourned. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/09/2024 at 12:21:16 2. We have also gone through the Miscellaneous Applications which are stated to have been filed and which would indicate that it pertains to the merits of the view that was taken by the ITAT and stood embodied in the order of 23 August 2019. 3. It is in the aforesaid backdrop that learned counsel today contends that they would be ready and willing to argue the matter on merits before the ITAT in the meanwhile. 4. In light of the aforesaid, we accord Mr. Agarwal, learned counsel representing the respondent to obtain instructions. 5. Let the appeal be called again on 01.02.2024.” 2. That prayer is reiterated before us today with Mr. Kapoor, learned counsel appearing for the appellant on instructions stating that the appellants undertake not to seek any adjournment before the Tribunal merely because of the pendency of the Miscellaneous Applications for Assessment Years [‘AY’] 2009-10 and 2011-12. In view of the aforesaid, a request is made for the appellant being accorded an opportunity to press the appeal on merits before the Tribunal. 3. In view of the statement that has been made before us and which is recorded and accepted, we allow the instant appeal and set aside the order of the Tribunal dated 01 August 2023. 4. The appeal shall, consequently, stand revived before the concerned Tribunal which shall now proceed to examine the matter on merits and without being deterred by pendency of Miscellaneous Applications for the other AYs. YASHWANT VARMA, J. RAVINDER DUDEJA, J. SEPTEMBER 10, 2024/vp This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/09/2024 at 12:21:16 "