Cummins India Limited, Pune V. ACIT CIRCLE 1(1), Pune

MA 260/PUN/2022

AI Insights

The case involves Cummins India Limited, which filed Miscellaneous Applications against orders passed by the Income Tax Appellate Tribunal for the assessment years 2015-16, 2016-17, and 2017-18. The applications were related to appeals that had been previously decided. The primary legal issue was whether the Tribunal's earlier decisions should be revisited or modified. However, the applications were not pressed during the hearing, as the assessee had obtained favorable relief from the High Court, leading to the dismissal of these applications.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137967 (ITAT-PUNE)
• Duration Of Justice: 9 month(s) 13 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 08-10-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 31-08-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 25-12-2022
• Result in Favour of: Revenue
• Court: TRIBUNAL

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “C”, PUNE BEFORE SHRI R.S. SYAL, VICE PRESIDENT AND SHRI S S VISWANETHRA RAVI, JUDICIAL MEMBER Miscellaneous Application No.260/PUN/2022 (arising out of ITA No.2111/PUN/2019) Assessment Year : 2015-16 Cummins India Limited Tower A, 5 th Floor, Cummins India Office Campus, Balewadi, Pune – 411045 PAN: AAACC7258B Vs. ACIT, Circle- 1(1), Pune Applicant) (Respondent) Miscellaneous Application Nos.393 & 394/PUN/2022 (arising out of ITA Nos.338/PUN/2021 & 236/PUN/2022) Assessment Years : 2016-17 & 2017-18 Cummins India Limited Tower A, 5 th Floor, Cummins India Office Campus, Balewadi, Pune – 411045 PAN: AAACC7258B Vs. The Additional/Joint/Deputy/ Assistant Commissioner of Income-tax, National Faceless Assessment Centre, Delhi Applicant) (Respondent) Assessee by : Shri Ketan Ved Revenue by : Shri Ramnath P Murkunde Date of Hearing : 06-10-2023 Date of Pronouncement : 09-10-2023 ORDER PER R.S.SYAL, VP : These Miscellaneous applications by the assessees are directed against the separate orders passed by the Tribunal on 28-09-2022 in relation to the assessment years 2015-16, 2016- 17 and 2017-18. M.A.Nos.260, 393 & 394/PUN/2022 2 2. These three Miscellaneous Applications were not pressed by the ld. AR in view of the assessee getting relief from the Hon‟ble High Court. We, therefore, dismiss these Miscellaneous Applications as not pressed. 3. In the result, these Miscellaneous Applications are dismissed. Order pronounced in the Open Court on 09 th October, 2023. Sd/- Sd/- (S S VISWANETHRA RAVI) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT प ु णे Pune; दिन ांक Dated : 09 th October, 2023 GCVSR आदेश की प्रतिलिपि अग्रेपिि / Copy of the Order is forwarded to : 1. अपील र्थी / The Applicant; 2. प्रत्यर्थी / The Respondent; 3. The concerned CIT, 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, पुणे “C” / DR „C‟, ITAT, Pune; 5. ग र्ड फ ईल / Guard file आदेशान ु सार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अविकरण ,पुणे / ITAT, Pune M.A.Nos.260, 393 & 394/PUN/2022 3 Date 1. Draft dictated on 06-10-2023 Sr.PS 2. Draft placed before author 06-10-2023 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. *