RECKITT BENCKISER (INDIA) PVT. LTD,KOLKATA vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

ITA 211/KOL/2021Status: DisposedITAT Kolkata21 May 2026AY 2016-1767 pages
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What were the facts?

The assessee filed appeals for AY 2016-17 and 2017-18, with the appeal for AY 2016-17 being filed with a delay. The assessee sought condonation of delay due to pandemic-related lockdowns and ITAT office closure, which was granted.

What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal for AY 2016-17. The issue regarding advertisement, marketing, and promotion (AMP) expenditure and dividend payment to non-resident shareholders was remitted back to the Assessing Officer for fresh adjudication.

What were the issues?

Whether the delay in filing the appeal should be condoned, and the treatment of AMP expenditure and dividend payments to non-resident shareholders in light of DTAA provisions.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13),Section 143(3A),Section 143(3B),Section 253(3),Section 115JB,Section 92C,Section 234C,Section 270

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘C’ BENCH, KOLKATA

Before: SHRI GEORGE MATHAN & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

These appeals filed by the assessee are against the separate orders of the National e-Assessment Centre, Delhi (hereinafter referred to as Ld. 'AO') passed u/s 143(3) r.w.s. 144C(13) read with sections 143(3A) & 143(3B) of the of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AYs 2016-17 & 2017-18 dated 30.03.2021 & 27.01.2022, respectively.

1.

1 The Registry has informed that the appeal for A.Y. 2016-17 is barred by limitation by 41 days. The assessee has filed a petition dated 24.

The order continues below.

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