COCA-COLA INDIA PVT. LTD.,PUNE V. DCIT, CIRCLE 1(1), PUNE

MA 203/PUN/2023

AI Insights

The case involves Coca-Cola India Private Limited, which filed miscellaneous applications against a common order of the Income Tax Appellate Tribunal dated 12.01.2023, concerning multiple assessment years from 2005-06 to 2016-17. The applications were intended to seek recall or rectification of the tribunal's order. However, after the Assessing Officer issued rectification orders that addressed the issues raised in the applications, the assessee decided to withdraw the applications. The tribunal, acknowledging the withdrawal and the rectification orders issued by the Assessing Officer, dismissed the applications as withdrawn.

• Counselvise Citation: [2024] 140 COUNSELVISE.COM (IT) 32474 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 19-11-2024
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Next Hearing Date: 18-10-2024
• Assessment Year: 2008-2009
• Appeal Filed On: 26-07-2023
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: VISHWAS MUNDE
• Assessee Lawyers: NIKHIL GARG
• Keywords: Rectification of order

Judgement Text

"IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER M.A.No. Arising out of ITA No. A.Y. Applicant Respondent 203/PUN/2023 2596/PUN/2012 2008-09 Coca-Cola India Private Limited, Plot No.1109-1110, Village-Pirangut, Tal. Munshi, Pune-412108 PAN : AAACB8573G DCIT, Circle-1(1), Pune 206/PUN/2023 516/PUN/2015 2010-11 207/PUN/2023 539/PUN/2015 2010-11 208/PUN/2023 988/PUN/2017 2012-13 209/PUN/2023 176/PUN/2018 2013-14 210/PUN/2023 1960/PUN/2018 2014-15 211/PUN/2023 1691/PUN/2019 2015-16 ACIT, Circle-1(1), Pune 212/PUN/2023 271/PUN/2021 2016-17 ACIT, National e-assessment Centre, Pune आदेश / ORDER PER S.S. GODARA, JM : These assessee’s miscellaneous application Nos. 203, 206 to 212/PUN/2023, in the corresponding as many appeals, respectively, seek to recall/rectify the tribunal’s common order dated 12.01.2023. Heard both the parties. Case files perused. 2. It emerges during the course of hearing that the assessee/applicant herein has sought to withdraw all the instant miscellaneous applications as follows : Assessee by : Shri Nikhil Garg Revenue by : Shri Vishwas Munde Date of hearing : 18.10.2024 Date of pronouncement : 19.11.2024 MA Nos. 203, 206 to 212/PUN/2023 2 This is with reference to the captioned Miscellaneous Applications (\"MAs\"), fixed for hearing on 2nd August 2024 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 which were pending before the AO for a long time. The AO has recently taken up our applications and is in the process of passing the rectification orders for all the years. In fact, we have recently received rectification orders for the eight assessment years, i.e. AY 2012-13, AY 2013-14, AY 2014-15, AY 2015-16 and AY 2016-17 all dated 29.05.2024 and AY 2006-07, AY 2008-09, AY 2010-11 all dated 04.07.2024 giving us complete relief as per the intent of the order passed by the Hon’ble Bench. This relief by the AO to the applicant leaves these 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 pleased before the Hon’ble Bench for appropriate directions. Yours faithfully, For Coca-Cola India Private limited Sd/- (Authorised Signatory)” 3. Learned departmental representative is indeed very fair in not opposing the assessee’s foregoing withdrawal prayer. Ordered accordingly. 4. These assessee’s eight miscellaneous applications M.A. Nos. 203, 206 to 212/PUN/2023 are dismissed as withdrawn in above terms subject to all just exceptions. A copy of this common order be placed in the respective case files. Sd/- Sd/- (G.D. PADMAHSHALI) (S.S.GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; \u0001दनांक / Dated : 19th November, 2024 Satish MA Nos. 203, 206 to 212/PUN/2023 3 आदेश क\u0002 \u0003ितिलिप अ\tेिषत / Copy of the Order forwarded to : 1. अपीलाथ\f / The Appellant. 2. \r\u000eयथ\f / The Respondent. 3. The Pr. CIT concerned. 4. िवभागीय \rितिनिध, आयकर अपीलीय अिधकरण, “A” ब\u0014च, पुणे / DR, ITAT,”A” Bench, Pune. 5. गाड\u0018 फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune. "