Beam Global Spirits & Wine India Pvt. Ltd., Gurgaon V. Addl. CIT, Special Range- 2, New Delhi

ITA 7473/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9477 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 8 month(s) 9 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-08-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: I
• Assessment Year: 2013-2014
• Appeal Filed On: 12-12-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: SARAS KUMAR SENIOR
• Assessee Lawyers: ANUBHAV RASTOGI S
• Section: 22

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL IN THE INCOME TAX APPELLATE TRIBUNAL DELHI DELHI DELHI DELHI FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH FRIDAY BENCH A AA A : NEW DELHI : NEW DELHI : NEW DELHI : NEW DELHI (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) (THROUGH VIDEO CONFERENCING) BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU BEFORE SHRI G.S. PANNU, ,, , VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND VICE PRESIDENT AND SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER , JUDICIAL MEMBER ITA NO ITA NO ITA NO ITA NO S SS S . .. . 7473 7473 7473 7473 /DEL/2 /DEL/2 /DEL/2 /DEL/2 01 0101 01 7 & 5073/DEL/2018 7 & 5073/DEL/2018 7 & 5073/DEL/2018 7 & 5073/DEL/2018 ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR ASSESSMENT YEAR S SS S : : : : 20 2020 20 1 11 1 3 33 3 - -- - 14 & 14 & 14 & 14 & 2014 2014 2014 2014 - -- - 15 1515 15 M/S BEAM GLOBAL SPIRITS & M/S BEAM GLOBAL SPIRITS & M/S BEAM GLOBAL SPIRITS & M/S BEAM GLOBAL SPIRITS & WINE INDIA PRIVATE LIMITED, WINE INDIA PRIVATE LIMITED, WINE INDIA PRIVATE LIMITED, WINE INDIA PRIVATE LIMITED, 12 1212 12 TH THTH TH FLOOR, TOWER FLOOR, TOWER FLOOR, TOWER FLOOR, TOWER- -- -C, C,C, C, BUILDING NO.10, DLF CYBER BUILDING NO.10, DLF CYBER BUILDING NO.10, DLF CYBER BUILDING NO.10, DLF CYBER CITY, PHASE CITY, PHASE CITY, PHASE CITY, PHASE- -- -II, II,II, II, GURGAON, GURGAON, GURGAON, GURGAON, HARYANA. HARYANA. HARYANA. HARYANA. PAN : AAACA1614R. PAN : AAACA1614R. PAN : AAACA1614R. PAN : AAACA1614R. VS. VS. VS. VS. ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF ADDITIONAL COMMISSIONER OF INCOME TAX, INCOME TAX, INCOME TAX, INCOME TAX, SPECIAL RANGE SPECIAL RANGE SPECIAL RANGE SPECIAL RANGE- -- -2, 2,2, 2, NEW DELHI. NEW DELHI. NEW DELHI. NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY : S HRI K.M. GUPTA & SHRI ANUBHAV RASTOGI, ADVOCATES. RESPONDENT BY : SHRI SARAS KUMAR, SENIOR DR. DATE OF HEARING : 2 22 21.08 1.08 1.08 1.08.2020 .2020 .2020 .2020 DATE OF PRONOUNCEMENT : 2 22 21.08 1.08 1.08 1.08.2020 .2020 .2020 .2020 ORDER ORDER ORDER ORDER PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU PER G.S. PANNU, , , , VP VPVP VP : :: : THESE APPEALS BY THE ASSESSEE FOR THE ASSESSMENT YE ARS 2013- 14 AND 2014-15 ARE DIRECTED AGAINST THE ORDER OF TH E ASSESSING OFFICER DATED 27 TH OCTOBER, 2017 AND 31 ST MAY, 2018 RESPECTIVELY. 2. WITH RESPECT TO THE CAPTIONED PROCEEDINGS, THE A SSESSEE HAS SOUGHT PERMISSION TO WITHDRAW THE APPEALS FOLLOWING THE RESOLUTION OF THE DISPUTE UNDER MAP WITH THE UK AND, IN SUPPORT, A COMMUNICATION OF THE CBDT (FOREIGN TAX & TAX RESEARCH-I DIVISION) DA TED 17 TH JULY, 2020 HAS BEEN ENCLOSED. ITA-7473/DEL/2017 & 5073/DEL/2018 2 3. CONSIDERING THE PLEA OF THE ASSESSEE, WHICH IS N OT OBJECTED BY THE LEARNED SENIOR DR, WE PERMIT THE ASSESSEE TO WI THDRAW THE CAPTIONED TWO APPEALS. 4. ACCORDINGLY, THE CAPTIONED TWO APPEALS ARE DISMI SSED AS WITHDRAWN. ABOVE DECISION WAS ANNOUNCED IN THE PRESENCE OF BOT H THE PARTIES ON CONCLUSION OF VIRTUAL HEARING ON 21 ST AUGUST, 2020. SD/- SD/- ( (( ( K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY K. NARASIMHA CHARY ) )) ) (G.S. PANNU (G.S. PANNU (G.S. PANNU (G.S. PANNU ) )) ) JUDICIAL JUDICIAL JUDICIAL JUDICIAL MEMBER MEMBER MEMBER MEMBER VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VICE PRESIDENT VK. COPY FORWARDED TO: - 1. APPELLANT : M/S BEAM GLOBAL SPIRITS & WINE IND IA PRIVATE M/S BEAM GLOBAL SPIRITS & WINE INDIA PRIVATE M/S BEAM GLOBAL SPIRITS & WINE INDIA PRIVATE M/S BEAM GLOBAL SPIRITS & WINE INDIA PRIVATE LIMITED, 12 LIMITED, 12 LIMITED, 12 LIMITED, 12 TH THTH TH FLOOR, TOWER FLOOR, TOWER FLOOR, TOWER FLOOR, TOWER- -- -C CC C, BUILDING NO.10, DLF , BUILDING NO.10, DLF , BUILDING NO.10, DLF , BUILDING NO.10, DLF CYBER CITY, PHASE CYBER CITY, PHASE CYBER CITY, PHASE CYBER CITY, PHASE- -- -II, GURGAON, HARYANA. II, GURGAON, HARYANA. II, GURGAON, HARYANA. II, GURGAON, HARYANA. 2. RESPONDENT : ADDITIONAL COMMISSIONER OF INCOME T AX, ADDITIONAL COMMISSIONER OF INCOME TAX, ADDITIONAL COMMISSIONER OF INCOME TAX, ADDITIONAL COMMISSIONER OF INCOME TAX, SPECIAL RANGE SPECIAL RANGE SPECIAL RANGE SPECIAL RANGE- -- -2, NEW DELHI. 2, NEW DELHI. 2, NEW DELHI. 2, NEW DELHI. 3. CIT 4. CIT(A) 5. DR, ITAT ASSISTANT REGISTRAR