M/S TATA GLOBAL BEVERAGES SERVICES,KOLKATA vs. D.C.I.T.,CIRCLE-2(1), KOLKATA

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ITA 2106/KOL/2019Status: DisposedITAT Kolkata10 February 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The Tribunal dismissed the appeal as withdrawn, accepting the assessee's request. However, it denied the assessee liberty to revive the appeal, stating that conditional withdrawal is not permissible under the Vivad Se Vishwas Act.

What were the facts?

The assessee sought to withdraw its appeal before the ITAT as it had opted for the Vivad Se Vishwas Act, 2020. A certificate under the Act was issued to the assessee.

What were the issues?

Whether an appeal can be withdrawn under the Vivad Se Vishwas Act, and if liberty can be granted to revive it.

Which sections of the Income-tax Act were involved?

Section 4(2),Section 5(1)

AI-generated summary — verify with the full judgment below

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

Before: Sri J. Sudhakar Reddy & Sri Sanjay Garg

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘C’ BENCH, KOLKATA (Virtual Court) (Before Sri J. Sudhakar Reddy, Accountant Member & Sri Sanjay Garg, Judicial Member) I.T.A. No.: 2106/Kol/2019 Assessment Year: 2015-16 M/s. Tata Global Beverages Services Limited......………………..…............................Appellant [PAN: AADCT 5850 F] Vs. DCIT, Circle-2(1), Kolkata............................................................................................Respondent Appearances by: None appeared on behalf of the Assessee. Sh. Jayanta Khanra, JCIT, appeared on behalf of the Revenue. Date of concluding the hearing : February 5th, 2021 Date of pronouncing the order : February 10th, 2021 ORDER Per Bench:

By this application, the assessee seeks permission to withdraw its appeal in Se Vishwas Act, 2020” (hereinafter the “Act”). The assessee states that it has been granted certificate by the designated authority in Form No.-3 under the provisions of Section 5(1) of the Act on 13.01.2021. It submits that in view of the provisions of Section 4(2) of the Act, this appeal shall be deemed to have been withdrawn.

2.

While stating so, the assessee requests the Tribunal to grant it liberty to revive this appeal, in case its declaration is rejected or withdrawn or cancelled under the “Vivad Se Vishwas Act, 2020”.

3.

As Form No.-3 has been issued to the assessee under the provisions of the Act, we dismiss this appeal as withdrawn by accepting the letter of the assessee dated 25.01.2021. We do not grant any liberty to the assessee to revive this appeal as requested by him, for the reason that they cannot be a conditional withdrawal of the

4.

In the result, the appeal of the assessee is dismissed as withdrawn. Kolkata, the 10th February, 2021. Sd/- Sd/- [Sanjay Garg] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated: 10.02.2021 Bidhan (P.S.) Copy of the order forwarded to:

1. 1. M/s. Tata Global Beverages Services Limmited, C/o. Pricewaterhouse Coopers Pvt. Ltd., Plot No. 56 & 57, Block DN, Sector-V, Salt Lake, Kolkata-700 091.

2. DCIT, Circle-2(1), Kolkata.

3. CIT(A)- 4. CIT- 5. CIT(DR), Kolkata Benches, Kolkata. (sent through mail)

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