M/S. CERATIZIT INDIA PRIVATE LIMITED,HOWRAH vs. DCIT, CIRCLE - 10(1), KOLKATA

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ITA 2383/KOL/2019Status: DisposedITAT Kolkata17 June 2021AY 2015-162 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had received Form number 3 under the Vivad Se Viswas Scheme. Consequently, the assessee was permitted to withdraw its appeals.

What were the facts?

The assessee filed appeals against the order of the DCIT (Transfer Pricing Officer) for AY 2014-15 and 2015-16. The assessee subsequently filed for the Direct Tax Vivad Se Viswas Scheme, 2020.

What were the issues?

The primary issue was the assessee's withdrawal of appeals due to opting for the Vivad Se Viswas Scheme.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri J. Sudhakar Reddy, AM & Shri A. T. Varkey, JM]

Pronounced: 17.06.2021

Heard together (2 matters)

ITA No.2643/Kol/2018
I.T.A. No. 2383/Kol/2019

Read from the judgment's own cause title. This page is filed under one of them.

ORDER Per Shri A. T. Varkey, JM: These are an appeal preferred by the assessee against the order of DCIT(Transfer Pricing Officer-1), Kolkata dated 30.10/2018 for Assessment years 2014-15 & 2015-16 respectively.

2.

At the outset, we note that there is a letter from the assessee that it has already received Form number 3 from Ld. PCIT pursuant to its filing of Form nos. 1 and 2 as per the scheme envisaged in the Direct Tax Vivad Se Viswas Scheme, 2020 (hereinafter, the ‘scheme’). In the light of the aforesaid fact, we allow the assessee to withdraw the appeals.

3.

In the result, both the appeals of the assessee are dismissed as withdrawn. Order is pronounced in the open court on 17th June, 2021.

Sd/- Sd/- (J.S. Reddy) (A. T. Varkey) Accountant Member Judicial Member Dated: 17.06.2021 SB, Sr. PS 1 | P a g e M/s Ceratizit India Pvt. Ltd. A.Y. 2014-15 & 2015-16 Copy of the order forwarded to:

1.

Appellant- M/s Ceratizit India Pvt. Ltd., Plot No. 56, Uluberia, Industrial Growth Centre, Birshibpur, Howrah, West Bengal-711316

2. Respondent – DCIT, Circle-10(1), Kolkata 3. The CIT(A)- Kolkata (sent through e-mail) 4. CIT- , Kolkata 5. DR, Kolkata Benches, Kolkata (sent through e-mail)

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