Appeal details
Counselvise Citation
[2016] 131 COUNSELVISE.COM (IT) 0347 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 10 month(s) 23 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
22-12-2016
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2000-2001
Appeal Filed On
29-01-2015
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH A , PUNE , . . , BEFORE MS. SUSHMA CHOWLA, JM AND SHRI R.K. PANDA, AM . / ITA NO S . 13 0 & 13 1 /PN/20 1 5 / ASSESSMENT YEAR S : 1999 - 2 0 0 0 & 20 0 0 - 0 1 M/S. HONEYWELL AUTOMATION INDIA LTD., 56 & 57, HADAPSAR INDUSTRIAL ESTATE, HADAPSAR, HADAPSAR, PUNE - 411013 . / APPELLANT PAN: AA ACT3904F VS. THE DY. COMMISS IONER OF INCOME TAX, CIRCLE 7, PUNE . / RESPONDENT / APPELLANT BY : SHRI RAJENDRA AGIWAL / RESPOND ENT BY : SHRI SUHAS KULKARNI / RESPOND ENT BY : SHRI SUHAS KULKARNI / DATE OF HEARING : 2 2 . 12 .201 6 / DATE OF PRONOUNCEMENT: 22 . 12 .201 6 / ORDER PER SUSHMA CHOWLA, JM: BOTH THE APPEAL S FILED BY THE ASSESSEE ARE AGAINST SEPARATE ORDER S OF DCIT, CIRCLE - 7, PUNE, BOTH DATED 07.11.2014 RELATING TO ASSESSMENT YEARS 1999 - 200 0 AND 200 0 - 0 1 PASSED UNDER SECTION 254 OF THE INCOME TAX ACT, 1961 (IN SHORT THE ACT) . 2. BOTH THE APPEALS RELATING TO THE SAME ASSESSEE WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY THIS CONSOLIDATED ORDER FOR THE SAKE OF CONVENIENCE. ITA NO S. 13 0 & 13 1 /PN/201 5 M/S. HONEYWELL AUTOMATION INDIA LTD. 2 3. THE PRESENT APPEALS FILED BY THE ASSESSEE ARE AGAINST THE ORDERS GIVING EFFECT TO THE ORDER OF TRIBUNAL UNDER SECTION 254 OF THE ACT BY THE DCIT, CIRCLE - 7, PUNE. THE ASSESSEE HAD INDEPENDENTLY FILED APPEALS BEFORE THE CIT(A) AGAINST THE SAID ORDER BUT HAD ALSO BECAUSE OF ABUNDANT CAUTIO N, FILED APPEALS BEFORE THE TRIBUNAL AGAINST THE SAID ORDER OF D CIT GIVING EFFECT TO THE ORDER OF TRIBUNAL. 4. THE LEARNED AUTHORIZED REPRESENTATIVE FOR THE ASSESSEE HAS POINTED OUT THAT THE CIT(A) HAS DECIDED THE ISSUE IN ASSESSMENT YEARS 1999 - 2000 AND 2 00 0 - 0 1 HOLDING THAT THE ASSESSMENT PROCEEDINGS WERE TIME BARRED . THE PRESENT APPEALS IN THE FIRST INSTANCE FILED BY THE ASSESSEE AGAINST THE ORDER OF ASSESSING OFFICER ARE INFRUCTUOUS AND ALSO BECAUSE THE CIT(A) HELD THE ORDER OF ASSESSING OFFICER TO BE T IME BARRED. IN VIEW THEREOF, WE DISMISS BOTH THE APPEALS FILED BY THE ASSESSEE AS INFRUCTUOUS. 5 . IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE DISMISSED. ORDER PRONOUNCED IN OPEN COURT ON THIS 22 ND DAY OF DECEM BER , 201 6 . ORDER PRONOUNCED IN OPEN COURT ON THIS 22 ND DAY OF DECEM BER , 201 6 . SD/ - SD/ - ( R.K. PANDA ) ( SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; D ATED : 22 ND DECEM BER , 201 6 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE AP PELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT (A) - I, PUNE ; 4. / THE PR. CIT - 4 , PUNE ; 5. , , / DR A , ITAT, PUNE; 6. / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE
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