M/s Tata Global Beverages Services , Kolkata V. D.C.I.T.,Circle-2(1), Kolkata

ITA 2106/KOL/2019

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 5087 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 4 month(s) 30 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-02-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 11-09-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

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 5 TH , 2021 DATE OF PRONOUNCING THE ORDER : FEBRUARY 10 TH , 2021 ORDER PER BENCH : BY THIS APPLICATION, THE ASSESSEE SEEKS PERMISSION TO WITHDRAW ITS APPEAL IN ITA NO. 2106/KOL/2019 AS IT HAS AVAILED THE SCHEME UNDER VIVAD 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 IT SUBMITS THAT IN VIEW OF THE PROVISIONS OF SECTION 4(2) OF THE ACT, THIS APPEAL SHALL BE DEEMED TO HAVE BEEN WITHDRAWN. 2.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THE ASSESSEE REQUESTS THE TRIBUNAL TO GRANT IT LIBERTY TO REVIVE THIS APPEAL, IN CASE ITS DECLARATION IS REJECTED OR WITHDRAWN OR CANCELLED UNDER THE VIVAD SE VISHWAS ACT, 2020 . 3. AS FORM NO.-3 HAS BEEN ISSUED TO THE ASSESSEE UNDER THE PROVISIONS OF THE ACT, WE DISMISS THIS APPEAL AS WITHDRAWN BY ACCEPTING THE LETTER OF THE ASSESSEE DATED 25.01.2021.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 2 I.T.A. NO.: 2106/KOL/2019 ASSESSMENT YEAR: 2015-16 M/S. TATA GLOBAL BEVERAGES SERVICES LIMITED. APPEAL UNDER THE VIVAD SE VISHWAS ACT, 2020 ONCE, THERE IS A DEEMED WITHDRAWAL U/S 4(2) OF THE ACT. 4. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DISMISSED AS WITHDRAWN. KOLKATA, THE 10 TH 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. 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) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES