DCIT, Cir.-1(1), Pune V. Coca Cola India P. Ltd., Pune

MA 40/PUN/2022

AI Insights

The case involves a Miscellaneous Application (MA No. 40/PUN/2022) filed by the Revenue seeking early disposal of a related appeal (SA No. 39/PUN/2011) concerning the assessment year 2006-07. The application was rendered infructuous due to the prior disposal of a batch of quantum appeals, including the appeal for the same assessment year, by the Income Tax Appellate Tribunal in Pune. The Tribunal's decision to dismiss the application was based on the fact that the main appeal had already been resolved, making the need for an early disposal of the Miscellaneous Application unnecessary.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 133036 (ITAT-PUNE)
• Duration Of Justice: 3 month(s) 19 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-02-2023
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Next Hearing Date: 02-02-2023
• Assessment Year: 2006-2007
• Appeal Filed On: 17-10-2022
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “सी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER धिधिि आिेदन सं. / MA No.40/PUN/2022 (Arising out of SA No. 39/PUN/2011) धनिाारण िर्ा / Assessment Year : 2006-07 DCIT, Circle – 1(1), Pune ......अपीलार्थी / Appellant बनाम / V/s. Coca Cola India P. Ltd., Plot No. 1107 – 1110, Pirangut, Tal.-Mulshi, Pune PAN : AAACB8573G ......प्रत्यर्थी / Respondent Assessee by : N O N E Revenue by : Shri M.G. Jasnani सुनवाई की तारीख / Date of Hearing : 03-02-2023 घोषणा की तारीख / Date of Pronouncement : 07-02-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This Miscellaneous Application filed by the Revenue seeking early disposal of SA No. 39/PUN/2011 arising out of ITA No. 1377/PUN/2010 for assessment year 2006-07. 2. It is brought to our notice that the Co-ordinate Bench of this Tribunal in disposed off the batch of cases in quantum appeals, lead case being ITA No. 927/PUN/2011 for A.Y. 2005-06 vide its order dated 12-01- 2023, we find the ITA No. 1377/PUN/2010 for A.Y. 2006-07 is one 2 MA No. 40/PUN/2022, A.Y. 2006-07 amongst such appeal in the said batch of appeals. Therefore, Miscellaneous Application filed by the Revenue becomes infructuous in view of the final disposal of the appeal in which this Miscellaneous is filed. Thus, Miscellaneous Application filed by the Revenue fails and is dismissed as infructuous. 3. In the result, the Miscellaneous Application is filed by the Revenue is dismissed. Order pronounced in the open court on 07 th February, 2023. Sd/- Sd/- (Dr. Dipak P. Ripote) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 07 th February, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A) concerned. 4. The Pr. CIT concerned. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “सी” बेंच, पुणे / DR, ITAT, “C” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune