TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA

In the result, the appeal for AY 2014-15 is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

Penalty proceeding u/s.271(1)(c) of the Income Tax Act, 1961 is initi- ated for furnishing inaccurate particulars of income. [Addition: 1,44,77,042/-] Tata Consumer Products Ltd. {erstwhile Tata Global Beverages Ltd.} AYs: 2014-15 & 2015-16 6.1 The Ld. TPO had proposed the adjustment at 200 bps after detailed analysis of the Transfer Pricing Study Report filed

TATA CONSUMER PRODUCTS LIMITED,KOLKATA vs. DCIT, CIR.-4(1), KOLKATA

In the result, the appeal for AY 2014-15 is partly allowed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Years: 2014-15 & Assessment Years: 2015-16

Penalty proceeding u/s.271(1)(c) of the Income Tax Act, 1961 is initi- ated for furnishing inaccurate particulars of income. [Addition: 1,44,77,042/-] Tata Consumer Products Ltd. {erstwhile Tata Global Beverages Ltd.} AYs: 2014-15 & 2015-16 6.1 The Ld. TPO had proposed the adjustment at 200 bps after detailed analysis of the Transfer Pricing Study Report filed

ALMATIS ALUMINA PVT. LTD.,KOLKATA vs. INCOME TAX OFFICER ,NATIONAL E-ASSESSMENT CENTRE , DELHI

In the result, the instant appeal filed by the assessee is allowed

Bench: Shri Sanjay Garg, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Years: 2016-17 Almatis Alumina Private Additional/Joint/Deputy/Assistant Limited Commissioner Of Income-Tax/ Vs. Kankaria Estate, 2Nd Floor Income-Tax Officer, National E- 6, Russel Street Assessment Centre, Delhi Kolkata - 700071 [Pan: Aacca2120N] (Appellant) (Respondent) Assessee By : Shri Akhilesh Kumar Gupta, Advocate Revenue By : Shri G. Hukuga Sema, Cit, D/R सुनवाई की तारीख/Date Of Hearing : 27/04/2023 घोषणा की तारीख/Date Of Pronouncement : 17/05/2023 O R D E R Per Girish Agrawal: The Captioned Appeal Filed By The Assessee Pertaining To Assessment Year 2016-17 Is Directed Against The Order U/S 144C(13) R.W.S. 143(3) Of The Income-Tax Act, 1961 (In Short The “Act”) By Additional/Joint/Deputy/Asstt. Cit, National E-Assessment Centre, (Hereinafter Referred To As “Ld. Ao”) Dt. 24/03/2021, Pursuant To Directions By The Ld. Dispute Resolution (Drp) U/S 144C(5), Dt. 10/11/2020. 2. We Note That There Is A Delay Of 73 (Seventy Three) Days In Filing The Present Appeal Before The Tribunal. The Impugned Order Is Dated 24/03/2021, Which Falls Within The Period Of Pandemic Of Covid-19. Petition For Condonation Of Delay Is Placed On Record By Assessee Explaining The Reasons For Delay, Owing To Pandemic Of Covid-19 During That Time. It Is Noted That The Period Of Delay Falls During The Time Of 2 Assessment Years: 2016-17 Almatis Alumina Private Limited

penalty proceedings u/s 271(1)(c) of the Act. The appellant craves leave to add to / alter / amend / substitute any of the above grounds of appeal, at the time, before or at the time of hearing of the appeal, so as to enable the Appellate authority to decide this appeal according to law.” 4. Brief facts of the case

RECKITT BENCKISER (INDIA) PVT LTD.,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

penalty proceedings under sections 271(1)(c) of the Act. 13. The above grounds are independent and without prejudice to each other. The appellant craves leave to add, amend, modify, alter, withdraw or vary any grounds of appeal either before or at the time of hearing of appeal proceedings.” 4. Facts of the case as stated in the order

RECKITT BENCKISER (INDIA) PVT LTD.,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

penalty proceedings under sections 271(1)(c) of the Act. 13. The above grounds are independent and without prejudice to each other. The appellant craves leave to add, amend, modify, alter, withdraw or vary any grounds of appeal either before or at the time of hearing of appeal proceedings.” 4. Facts of the case as stated in the order

RECKITT BENCKISER (INDIA) PVT. LTD.,GURGAON vs. D.C.I.T., CIRCLE - 11(1),, KOLKATA

In the result, the appeals of the assessee are partly allowed for statistical purposes

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaita Nos.78/Kol/2018 Assessment Year: 2013-14 &

penalty proceedings under sections 271(1)(c) of the Act. 13. The above grounds are independent and without prejudice to each other. The appellant craves leave to add, amend, modify, alter, withdraw or vary any grounds of appeal either before or at the time of hearing of appeal proceedings.” 4. Facts of the case as stated in the order

RECKITT BENCKISER INDIA PRIVATE LIMITED,GURGAON, HARYANA vs. D.C.I.T., CIRCLE 11.1, KOLKATA, KOLKATA

penalty proceedings under sections 271(1)(c) of the Act.\n13. The above grounds are independent and without prejudice to each other.\nThe appellant craves leave to add, amend, modify, alter, withdraw or vary any\ngrounds of appeal either before or at the time of hearing of appeal proceedings.”\n\nFacts of the case as stated in the order

RECKITT BENCKISER (INDIA) PRIVATE LIMITED ,KOLKATA vs. DCIT, CIRCLE-12(1), KOLKATA

penalty proceedings under sections 271(1)(c) of the Act.\n13. The above grounds are independent and without prejudice to each other.\nThe appellant craves leave to add, amend, modify, alter, withdraw or vary any\ngrounds of appeal either before or at the time of hearing of appeal proceedings.”\nFacts of the case as stated in the order