D.C.I.T.(IT)-Circle-2(1), Kolkata V. Oototec Gmbh &Co. KG, Kolkata

ITA 21/KOL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 7444 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-07-2022
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 05-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 15; 20

Judgement Text

ITA Nos. 20 & 21/KOL/2020 Assessment Years : 2014-2015 & 2015-2016 Outotec Gmbh & Co. KG 1 IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, KOLKATA Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 20 & 21/KOL/2020 Assessment Years: 2014-2015 & 2015-2016 Deputy Commissioner of Income Tax (International Taxation),...................................................................................Appellant Aayakar Bhawan Poorva, 2 nd Floor, 110, Shantipally, Kolkata-700107 -Vs.- Outotec Gmbh & Co. KG,.............................................................Respondent Plot No. XI, Block-EP, Sector-V, Kolkata-700091 [PAN:AAACO8228K] Appearances by: Md. Atahar H. Choudhury, CIT , appeared on behalf of the Revenue Smt. Nilanjana Banerjee Pal, A.R., appeared on behalf of the assessee Date of concluding the hearing : June 29, 2022 Date of pronouncing the order: July 14, 2022 O R D E R Per Bench:- T h e p r e s e n t t w o a p p e a l s a r e d i r e c t e d a t t h e i n s t a n ce o f R e v e n u e a g a i n s t t h e s e p a r a t e o r d e r s o f l d . C o m m i s s i o n e r o f I n c o m e T a x ( A p p e a l s ) - 2 2 , K o l k a t a d a t e d 2 4 . 1 0 . 2 0 1 9 p a s s e d f o r t h e a s s e s s me n t y e a r s 2 0 1 4 - 1 5 a n d 2 0 1 5 - 1 6 r e s p e c t i v e l y. 2 . T h e a s s e s s e e h a s f i l e d a n a p p l i c a t i o n p l e a d i n g th e r e i n t h a t i t h a s r e s o l v e d t h e d i s p u t e w i t h t h e R e v e n u e u n d e r V i v a d Se V i s w a s S c h e m e a n d a C e r t i f i c a t e i n F o r m N o . 5 h a s b e e n i s s u e d t o i t . A c c o r d i n g t o t h i s C e r t i f i c a t e , t h e a s s e s s e e h a s p a i d t h e t a x e s . T h e ld . C I T ( D R ) d i d n o t d i s p u t e t h i s f a c t . C o p y o f F o r m N o . 5 h a s b e e n p l a ce d o n r e c o r d i n b o t h ITA Nos. 20 & 21/KOL/2020 Assessment Years : 2014-2015 & 2015-2016 Outotec Gmbh & Co. KG 2 t h e a s s e s s m e n t y e a r s . S i n c e t h e a s s e s s e e h a s a l r e a dy r e s o l v e d t h e d i s p u t e w i t h t h e R e v e n u e u n d e r V i v a d S e V i s w a s S c h e m e a n d , t h e r e f o r e , i t w a s f o r t h e R e v e n u e t o w i t h d r a w i t s a p p e a l s , b u t R e v e n u e f ai l e d t o f i l e t h e a p p l i c a t i o n . H o w e v e r , c o n s i d e r i n g t h e a b o v e f a c t s an d c i r c u m s t a n c e s , w e d i s m i s s b o t h t h e a p p e a l s . 3. In the result, both the appeals of the Revenue are dismissed. O r d e r p r o n o u n c e d i n t h e o p e n C o u r t o n J u l y 1 4 , 2 0 2 2. Sd/- Sd/- (Rajesh Kumar) (Rajpal Yadav) Accountant Member Vice-President (KZ) Kolkata, the 14 th day of July, 2022 Copies to : (1) Deputy Commissioner of Income Tax (International Taxation), Aayakar Bhawan Poorva, 2 nd Floor, 110, Shantipally, Kolkata-700107 (2) Outotec Gmbh & Co. KG, Plot No. XI, Block-EP, Sector-V, Kolkata-700091 (3) Commissioner of Income Tax(Appeals)-22, Kolkata; (4) Commissioner of Income Tax - , Kolkata; (5) The Departmental Representative (6) Guard File TRUE COPY By order Assistant Registrar, Income Tax Appellate Tribunal, Kolkata Benches, Kolkata Laha/Sr. P.S.