Appeal details
Counselvise Citation
[2016] 131 COUNSELVISE.COM (IT) 0314 (ITAT-PUNE)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
1 year(s) 10 month(s) 22 day(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
21-12-2016
Appeal Filed By
Assessee
Order Result
Dismissed
Bench Allotted
A
Assessment Year
2001-2002
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 . 132 & 133 /PN/20 1 5 / ASSESSMENT YEAR S : 20 0 1 - 02 & 20 02 - 03 M/S. HONEYWELL AUTOMATION INDIA LTD., 56 & 57, HADAPSAR INDUSTRIAL ESTATE, HADAPSAR, HADAPSAR, PUNE - 411013 . / APPELLANT PAN: AA ACT3904F VS. THE DY. COMMISSIO NER OF INCOME TAX, CIRCLE 7, PUNE . / RESPONDENT / APPELLANT BY : SHRI RAJENDRA AGIWAL / RESPOND ENT BY : MS. SUMITRA BANERJI / DATE OF HEARING : 2 0 . 12 .201 6 / DATE OF PRONOUNCEMENT: 21 . 12 .201 6 / ORDER PER SUSHMA CHOWLA, JM: 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 2001 - 02 AND 2002 - 03 PASSED UNDE R 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 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. 132 & 133 /PN/201 5 M/S. HONEYWELL AUTOMATION INDIA LTD. 2 3. THE PRESENT APPEALS FILED BY THE ASS ESSEE 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 CAUTION, 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 2001 - 02 AND 2002 - 03 HOL DING THAT THE ASSESSMENT PROCEEDINGS WERE NOT TIME BARRED, AGAINST WHICH THE ASSESSEE HAS FILED SEPARATE APPEALS BEFORE THE TRIBUNAL. HOWEVER, THE PRESENT APPEALS FILED BY THE ASSESSEE BECOME INFRUCTUOUS. IN VIEW THEREOF, WE DISMISS BOTH THE APPEALS FILE D BY THE ASSESSEE AS INFRUCTUOUS. 5 . IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE DISMISSED. ORDER PRONOUNCED ON THIS 21 ST DAY OF DECEM BER , 201 6 . SD/ - SD/ - ( R.K. PANDA ) ( SUSHMA CHOWLA ) / ACCOUNTANT MEMBER / JUDICIAL MEMBER / PUNE ; D ATED : 21 ST DECEM BER , 201 6 . GCVSR / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT ; 2. / THE RESPONDENT; 3. ( ) / THE CIT (A) - III, PUNE ; 4. / THE CIT - I II, PUNE ; 5. , , / DR A , ITAT, PUNE; 6. / GUARD FILE . / BY ORDER , // TRUE COPY // / SR. PRIVATE SECRETARY , / ITAT, PUNE
