COCA-COLA INDIA PRIVATE LIMITED,PUNE V. DCIT, CIRCLE - 1(1), PUNE

MA 205/PUN/2023

AI Insights

The case involves four Miscellaneous Applications filed by Coca-Cola India Private Limited against orders passed by the Income Tax Appellate Tribunal in Pune for the Assessment Years 2009-10 and 2011-12. The applications were directed against earlier Tribunal orders. However, subsequent rectification orders issued by the Assessing Officer provided complete relief to the assessee for these years. Consequently, the assessee decided to withdraw the applications, and the Department did not object to this withdrawal. The Tribunal, acknowledging the withdrawal request and the lack of objection from the Department, dismissed the applications as withdrawn.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 633675 (ITAT-PUNE)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 10-06-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: AKHILESH SRIVASTVA
• Assessee Lawyers: RAJENDRA AGIWAL
• Keywords: Rectification of order

Judgement Text

" आयकर अपीलीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE MS. ASTHA CHANDRA, JUDICIAL MEMBER AND SHREE DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER धिधिि आिेदन सं. / MA Nos.204, 205, 213 & 214/PUN/2023 (Arising out of ITA Nos.815 & 860/PUN/2014 and 830 & 822/PUN/2016 धनिाारण िर्ा / Assessment Years : 2009-10 & 2011-12 Coca-Cola India Private Limited, 1109-1110, Pirangut, Taluka-Mulshi, Pune-412108 PAN : AAACB8573G Vs. DCIT, Circle – 1(1), Pune अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Rajendra Agiwal Department by : Shri Akhilesh Srivastva Date of hearing : 06-06-2025 Date of Pronouncement : 10-06-2025 आदेश / ORDER PER ASTHA CHANDRA, JM : These four Miscellaneous Applications filed by the assessee are directed against the order(s) dated 12.01.2023 passed by this Tribunal in ITA Nos. 815 & 860/PUN/2014 and 830 & 822/PUN/2016 pertaining to Assessment Years 2009-10 and 2011-12 respectively. 2. The Ld. AR has filed an application dated 02.06.2025 to withdraw all these four Miscellaneous Applications stating the reasons for withdrawal therein. The relevant extract of the application reads as under : “This is with reference to the captioned Miscellaneous Applications (\"MAs\"), fixed for hearing on 06th June 2025 before the Hon'ble 'C' Bench. In this regard, we humbly submit that, the Applicant has also filed rectification applications before the AO against his orders giving effect to the combined order passed by the Hon'ble Bench for AY 2005-06 to AY 2016-17. We received earlier, rectification orders for AY 2012-13, AY 2013-14, AY 2014-15, AY 2015-16 and AY 2016-17 all dated 29th May 2024 and for AY 2006-07, AY 2008-09, AY 2010-11 all dated 04th July 2024 providing us 2 MA Nos. 204, 205, 213 & 214/PUN/2023, AYs 2009-10 & 2011-12 complete relief as per the intent of the order passed by the Hon'ble Bench and therefore, we withdrew MAs for these years. Recently, we have also received rectification orders for AY 2009-10 dated 24th May 2025 and for AY 2011-12 dated 07th April 2025 providing us complete relief. This relief by the AO to the applicant leaves captioned applications for academic purposes only. In view of the above, we wish to withdraw the captioned MAs and request the Hon'ble bench to permit us for the same. It is requested that this application may be placed before the Hon'ble Bench for appropriate directions.” 3. The Ld. DR submitted that the Department has no objection in case the assessee wishes to withdraw all these four Miscellaneous Applications. 4. In view of the above request of the assessee and no objection raised by the Department, all these four Miscellaneous Applications are hereby dismissed as withdrawn. 5. In the result, all the four Miscellaneous Applications of the assessee are dismissed as withdrawn. Order pronounced in the open court on 10th June, 2025. Sd/- Sd/- (Dr. Dipak P. Ripote) (Astha Chandra) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिन ांक / Dated : 10th June, 2025. रदि आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपील र्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The Pr. CIT concerned. 4. दिभ गीय प्रदिदनदि, आयकर अपीलीय अदिकरण, “सी” बेंच, पुणे / DR, ITAT, “C” Bench, Pune. 5. ग र्ड फ़ इल / Guard File. //सत्य दपि प्रदि// True Copy// आिेश नुस र / BY ORDER, िररष्ठ दनजी सदचि / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune "