M/s. Ceratizit India Private Limited , Howrah V. DCIT, Circle - 10(1) , Kolkata

ITA 2383/KOL/2019

• Counselvise Citation: [2021] 108 COUNSELVISE.COM (IT) 2860 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-06-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 31-10-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Transfer pricing

Judgement Text

ITA NO.2643/KOL/2018 ITA NO. 2383/KOL/2019 M/S CERATIZIT INDIA PVT. LTD. A.Y. 2014-15 & 2015-16 1 | P A GE , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI J. SUDHAKAR REDDY, AM AND SHRI A. T. VARKEY, JM] I.T.A. NO. 2643/KOL/2018 I.T.A. NO. 2383/KOL/2019 ASSESSMENT YEARS: 2014-15 & 2015-16 M/S CERATIZIT INDIA PVT. LTD. (PAN: AACCC 2210 P) VS. DCIT, CIRCLE-10(1), KOLKATA APPELLANT RESPONDENT DATE OF HEARING (VIRTUAL) 13.05.2021 DATE OF PRONOUNCEMENT 17.06.2021 FOR THE APPELLANT NONE FOR THE RESPONDENT SMT. RANU BISWAS, ADDL. CIT ORDER PER SHRI A. T. VARKEY, JM: THESE ARE AN APPEAL PREFERRED BY THE ASSESSEE AGAI NST THE ORDER OF DCIT(TRANSFER PRICING OFFICER-1), KOLKATA DATED 30.10/2018 FOR AS SESSMENT YEARS 2014-15 & 2015-16 RESPECTIVELY. 2. AT THE OUTSET, WE NOTE THAT THERE IS A LETTER F ROM 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 ASSES SEE 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 IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE DISMISSED AS WITHDRAWN.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 17 TH JUNE, 2021. SD/- SD/- (J.S. REDDY) (A. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 17.06.2021 SB, SR. PS ITA NO.2643/KOL/2018 ITA NO. 2383/KOL/2019 M/S CERATIZIT INDIA PVT. LTD. A.Y. 2014-15 & 2015-16 2 | P A GE 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) TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES, KOLKATA