YUM RESTAURANT INDIA PVT. LTD.,GURGAON V. DCIT, CIRCLE-27(2), NEW DELHI

ITA 7770/DEL/2018

AI Insights

This case involves multiple appeals by both the Revenue and the assessee, Yum Restaurants (India) P. Ltd., concerning various assessment years. The appeals were directed against the orders of the Commissioner of Income Tax (Appeals)-44, New Delhi. The primary legal framework involved was the Income Tax Act, 1961, particularly section 144C. The assessee opted for the Vivad Se Vishwas Scheme to resolve disputes for several assessment years, which led to the withdrawal of their appeals. The Department also sought to dismiss their appeals as infructuous, contingent on the outcome of the VSVS applications.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 298816 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2013-2014
• Other Referred Cases: M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon'ble Madras High Court
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: S DHARM VEER SINGH; RAVINDER YADAV
• Assessee Lawyers: MANSHA BHALLA
• Section: 144C

Judgement Text

"आयकर अपीलीय अिधकरण िदʟी पीठ “आई”, िदʟी ŵी िवकास अव̾थी, Ɋाियक सद˟ एवं मनीष अŤवाल, लेखाकार सद˟ क े समƗ IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “I”, DELHI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT MEMBER आअसं.5169/िदʟी/2018(िन.व. 2011-12) ITA No.5169/DEL/2018(A.Y.2011-12) आअसं.4248/िदʟी/2019(िन.व. 2012-13) ITA No.4248/DEL/2019(A.Y.2012-13) आअसं.7770/िदʟी/2018(िन.व. 2013-14) ITA No.7770/DEL/2018(A.Y.2013-14) आअसं.7369 & 7566/िदʟी/2019(िन.व. 2014-15) ITA Nos. 7369 & 7566/DEL/2019(A.Y.2014-15) आअसं.1710/िदʟी/2022(िन.व. 2018-19) ITA No.1710/DEL/2022(A.Y.2018-19) Yum Restaurants (India) P. Ltd., E-11, Lower Ground Floor, Jangpura Extension, New Delhi 110014 PAN: AAACY-1883-E ...... अपीलाथᱮ/Appellant बनाम Vs. Assistant Commissioner of Income Tax, Circle 25(1), New Delhi 110002 ..... ᮧितवादी/Respondent आअसं.5547/िदʟी/2018(िन.व. 2011-12) ITA No.5547/DEL/2018(A.Y.2011-12) आअसं.7961/िदʟी/2018(िन.व. 2013-14) ITA No.7961/DEL/2018(A.Y.2013-14) आअसं.7818/िदʟी/2019(िन.व. 2009-10) ITA No.7818/DEL/2019(A.Y.2009-10) आअसं.7819/िदʟी/2019(िन.व. 2014-15) ITA No.7819/DEL/2019(A.Y.2014-15) 2 ITA Nos.5169, 5547, 7770, 7961/Del/2018 (AYs 2011-12 & 2013-14) ITA Nos. 4248, 7369, 7566, 7818, 7819 & 1710/Del/2019 (AYs 2009-10, 2012-13, 2014-15 & 2018-19) Deputy/Assistant Commissioner of Income Tax, Circle-27(2), R. No. 194B, C R Building, New Delhi ...... अपीलाथᱮ/Appellant बनाम Vs. Yum Restaurants (India) P. Ltd., E-11, Lower Ground Floor, Jangpura Extension, New Delhi 110014 PAN: AAACY-1883-E ..... ᮧितवादी/Respondent Assessee by : Ms. Mansha Bhalla Department by : S/Shri Dharm Veer Singh, CIT(DR) & Ravinder Yadav, Sr.DR सुनवाई कᳱ ितिथ/ Date of hearing : 11/03/2025 घोषणा कᳱ ितिथ/ Date of pronouncement : : 11/03/2025 आदेश/ORDER PER BENCH: These appeals by the Revenue for assessment years 2009-10, 2011-12, 2012-13, 2013-14, 2014-15 and by the assessee for AY 2011 to 2014-15 & 2018-19 are directed against the order of Commissioner of Income Tax (Appeals)-44, New Delhi (hereinafter referred to as 'the CIT(A)') for respective assessment years. The appeal of assessee for AY 2018-19 is against assessment order dated 31.05.2022 passed u/s. 144C of the Income Tax Act, 1961(hereinafter referred to as ‘the Act’). 2. The ld. Counsel of the assessee submits that the assessee has settled the dispute/issues in appeals for AY 2009-10, 2011-12, 2012-13, 2013-14, 2014-15 3 ITA Nos.5169, 5547, 7770, 7961/Del/2018 (AYs 2011-12 & 2013-14) ITA Nos. 4248, 7369, 7566, 7818, 7819 & 1710/Del/2019 (AYs 2009-10, 2012-13, 2014-15 & 2018-19) under Vivad Se Vishwas Scheme 2024 (in Short ‘VSVS’). She furnished application dated 11.03.2025 along with copy of Form No. 1 issued under VSVS for AY 2009- 10, 2011-12, 2012-13, 2013-14, 2014-15, respectively to show that the assessee has opted for VSVS. 3. Shri Dharm Veer Singh representing the department submitted that the Department may be given liberty to revive the appeal in ITA Nos. 5547/Del/2018, 7961/Del/2018, 7818 & 7819/Del/2019 in the event application filed by the assessee under VSVS fails to mature for any reason. 4. In light of the fact that the assessee has opted to settle the dispute/issues under VSVS for AY 2011-12, 2012-13, 2013-14, 2014-15 & 2018-19, the appeals of assessee are dismissed as withdrawn and appeals by the Department for AY 2009- 10, 2011-12, 2013-14 & 2014-15 are dismissed having become infructuous. 5. Liberty is granted to the assessee/department to revive there respective appeal(s) in the event application filed by the assessee under VSVS fails to mature. It is further made clear that if the appellant seeks to restore the appeal(s) in the event assessee’s declaration made under VSVS is not accepted, the Registry shall not insist for filing of application for condonation of delay, if the Miscellaneous Application for recalling the order is filed beyond time on account of delay in communication of outcome under VSVS. [Re. M/s. Nannusamy Mohan(HUF) vs. ACIT in T.C.A No.372 of 2020 decided on 16/10/2020 by Hon’ble Madras High Court]. 4 ITA Nos.5169, 5547, 7770, 7961/Del/2018 (AYs 2011-12 & 2013-14) ITA Nos. 4248, 7369, 7566, 7818, 7819 & 1710/Del/2019 (AYs 2009-10, 2012-13, 2014-15 & 2018-19) 6. In the result, appeal of the assessee for AY 2011-12, 2012-13, 2013-14, 2014-15 & 2018-19 are dismissed as withdrawn and appeal of the Revenue for AY 2009-10, 2011-12, 2013-14 & 2014-15 are dismissed as infructuous. Order pronounced in the open court on Tuesday the 11th day of March, 2025. Sd/- Sd/- (MANISH AGARWAL) (VIKAS AWASTHY) लेखाकार सद᭭य/ACCOUNTANT MEMBER ᭠याियक सद᭭य/JUDICIAL MEMBER िदʟी/Delhi, ᳰदनांक/Dated 11/03/2025 NV/- ᮧितिलिप अᮕेिषतCopy of the Order forwarded to : 1. अपीलाथᱮ/The Appellant , 2. ᮧितवादी/ The Respondent. 3. The PCIT/CIT(A) 4. िवभागीय ᮧितिनिध, आय.अपी.अिध., िदʟी /DR, ITAT, िदʟी 5. गाडᭅ फाइल/Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar) ITAT, DELHI "