Kaeser Compressors (India) Private Limited, Pune V. Deputy Commissioner of Income-tax, Circle - 14, Pune

ITA 2731/PUN/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 7916 (ITAT-PUNE)
• Duration Of Justice: 1 year(s) 7 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-07-2019
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 22-11-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH C, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER . / ITA NO.2731/PUN/2017 / ASSESSMENT YEAR : 2013-14 KAESER COMPRESSORS (INDIA) PRIVATE LIMITED, PLOT NO.1 AND 2, SURVEY NO.297,298 AND 299, INDO GERMAN TECHNOLOGY PARK, URAWADE, TALUKA-MULSHI, PUNE 412 108 PAN : AABCK6945N VS. DCIT, CIRCLE-14, PUNE (APPELLANT) (RESPONDENT) / ORDER PER R.S.SYAL, VP : THIS APPEAL BY THE ASSESSEE ARISES OUT OF THE FINAL ASSE SSMENT ORDER PASSED BY THE ASSESSING OFFICER (AO) ON 15-09-2017 U/S.143(3) R.W.S.144C(13) OF THE INCOME-TA X ACT, 1961 IN RELATION TO THE ASSESSMENT YEAR 2013-14. APPELLANT BY SHRI AMIT SINGHAL RESPONDENT BY MS. KESANG Y. SHERPA, CIT DATE OF HEARING 19-07-2019 DATE OF PRONOUNCEMENT 19-07-2019 ITA NO.2731/PUN/2017 KAESER COMPRESSORS (INDIA) PVT. LTD. 2 2. AT THE OUTSET, THE LD. COUNSEL FOR THE ASSESSEE CONTENDE D THAT THE INSTANT APPEAL HAS BECOME INFRUCTUOUS IN VIEW OF THE AS SESSEE GETTING NECESSARY RELIEF FROM THE PROCEEDINGS BEFORE THE D ISPUTE RESOLUTION PANEL. IN VIEW OF THE ABOVE SUBMISSION, IT IS HELD THAT THE APPEAL OF THE ASSESSEE HAS BECOME ACADEMIC IN NATURE. 3. IN THE RESULT, THE APPEAL IS DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 19 TH JULY, 2019. SD/- SD/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VIC E PRESIDENT PUNE; DATED : 19 TH JULY, 2019 / COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. THE CIT(A)-13, PUNE 4. 5. 6. THE PR. CIT-V, PUNE , , / DR C, ITAT, PUNE; / GUARD FILE. / BY ORDER, // TRUE COPY // SENIOR P RIVATE SECRETARY , / ITAT, PUNE ITA NO.2731/PUN/2017 KAESER COMPRESSORS (INDIA) PVT. LTD. 3 DATE 1. DRAFT DICTATED ON 19-07-2019 SR.PS 2. DRAFT PLACED BEFORE AUTHOR 19-07-2019 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER JM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. JM 5. APPROVED DRAFT COMES TO THE SR.PS/PS SR.PS 6. KEPT FOR PRONOUNCEMENT ON SR.PS 7. DATE OF UPLOADING ORDER SR.PS 8. FILE SENT TO THE BENCH CLERK SR.PS 9. DATE ON WHICH FILE GOES TO THE HEAD CLERK 10. DATE ON WHICH FILE GOES TO THE A.R. 11. DATE OF DISPATCH OF ORDER. *