Coca Cola India Pvt. Ltd., Pune V. DCIT, Circle 1(1), Pune

MA 216/PUN/2023

• Counselvise Citation: [2024] 101 COUNSELVISE.COM (IT) 7030 (ITAT-PUNE)
• Duration Of Justice: 10 month(s) 1 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 27-05-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 02-05-2024
• Assessment Year: 2006-2007
• Appeal Filed On: 26-07-2023
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “C” BENCH : PUNE : [VIRTUAL HEARING] BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI GD PADMAHSHALI, , ACCOUNTANT MEMBER M.A.No.216/PUN./2023 Arising out of I.T.A.No.1377/PUN./2010 - Assessment Year 2006-2007 Coca Cola India Private Limited, Plot No.1109-10, Village-Pirangut, Tal Munshi, Pune – 412 108 PAN AAACB8573G vs. The Deputy Commissioner of Income Tax, Circle-1(1), Pune. (Applicant) (Respondent) For Assessee : Shri Nitesh Joshi For Revenue : Shri Sourabh Nayak Date of Hearing : 03.05.2024 Date of Pronouncement : 28.05.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s miscellaneous application M.A.No.216/ PUN./2023 filed for assessment year 2006-2007 seeks to recall/rectify the tribunal’s order dated 05.01.2023 in partly allowing it’s main appeal I.T.A.No.1377/PUN./2010 u/sec.254(2) of the Income Tax Act, 1961 (in short "the Act"). Heard both the parties. Case file perused. 2. Coming to the assessment year 2006-07, learned counsel’s sole argument is that our impugned common order herein has not adjudicated its’ grounds 1.4 to 1.6 raising the issue of service charges reimbursements. Mr. Nayak could 2 MA.No.216/PUN./2023 hardly dispute during the course of hearing that we have adopted consistency right from the “lead” assessment year 2005-06 on the very issue in assessee’s favour. That being the case, we treat as a fit instance to invoke our sec.254(2) jurisdiction and accept the assessee’s instant M.A. in very terms. Our conclusion is further verified by the fact that the learned Assessing Officer’s consequential assessment dated 30.03.2023 has not taken cognizance of the very issue despite the fact that it was a common order in assessee’s favour. The assessee succeeds in it’s instant sole grievance in very terms. Ordered accordingly. 3. This assessee’s miscellaneous application M.A.No. 216/PUN./2023 is allowed in above terms. Order pronounced in the open Court on 28.05.2024. Sd/- Sd/- [GD PADMAHSHALI] [SATBEER SINGH GODARA] ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 28 th May, 2024 VBP/- Copy to 1. The appellant 2. The respondent 3. The CIT(A) concerned. 4. The Pr. CIT, Pune concerned. 4. D.R. ITAT, “C” Bench, Pune. 5. Guard File. //By Order// //True Copy // Sr. Private Secretary, ITAT, Pune Benches, Pune.