ACIT, New Delhi V. PepsiCo India Holdings Pvt. Ltd., Gurgaon

MA 739/DEL/2018

• Counselvise Citation: [2021] 109 COUNSELVISE.COM (IT) 6713 (ITAT-DELHI)
• Duration Of Justice: 2 year(s) 11 month(s) 23 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 22-01-2021
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: I1
• Assessment Year: 2010-2011
• Appeal Filed On: 30-01-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Application of stay
• Section: 22

Judgement Text

PAGE | 1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH FRIDAY E: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER A N D SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) MISC. APP. NOS. 735 TO 740 (DEL) OF 2018 [ IN SA NOS. 594 TO 597/DEL/2018 ] AND [ IN SA NOS. 498 & 499/DEL/2018 ] (ARISING OUT OF ITA NOS. 1334/CHANDI/2010, 1203/CHANDI/2011, AND 2511/DEL/2013, 1044/CHANDI/2014) AND (ARISING OUT OF ITA NOS.4516/DEL/2016 & 6537/DEL/2016) (ASSESSMENT YEARS : 2006-07 TO 2009-10) AND (ASSESSMENT YEARS : 2010-11 AND 2012-13) D CIT, CENTRAL CIRCLE-7, NEW DELHI. VS. M/S. PEPSI FOODS PVT . LTD, NOW MERGED WITH M/S. PEPSICO INDIA HOLDINGS PVT. LTD., LEVEL-3-6, PIONEER SQUARE, SECTOR-62, NEAR GOLF COURSE EXTENSION ROAD, GURGRAM-122101, HARYANA. PAN AAACP1557E (APPELLANT) (RESPONDENT) ASSESSEE BY : SHRI ANMOL ANAND , ADV .; REVENUE BY: SHRI RAJESH KUMAR , SR. DR ; DATE OF HEARING 22 /0 1 / 20 2 1 DATE OF PRONOUNCEMENT 22 /0 1 /20 2 1 O R D E R PER PRASHANT MAHARISHI, A. M. 1. THESE ARE SIX MISCELLANEOUS APPLICATIONS FILED BY THE REVENUE IN STAY APPLICATION NOS. 594 TO 597/DEL/2018 AND 498 & 499/DEL/2018 ON 17.09.2018 AND 13.07.2017. THESE STAY APPLICATIONS WERE ARISING IN ITA. NOS. 1334/CHANDI/2010, 1203/CHANDI/2011, 2511/CHANDI/2013 AND 1044/CHANDI/2014 AND ITA. NOS. 4516/DEL/2016 AND 6537/DEL/2016 FOR ASSESSMENT YEARS 2006-07 TO 2009-10 AND 2010-11 & 2012-13. PAGE | 2 2. NOW THESE APPEALS HAVE ALREADY BEEN DISPOSED OF BY THE CO-ORDINATE BENCH ON 19.11.2018. IN VIEW OF THIS, THESE MISC. APPLICATIONS OF THE REVENUE ARE INFRUCTUOUS AND HENCE DISMISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 22/01/2021. SD/- SD/- (AMIT SHUKLA) (PRASHANT MAHARISHI) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED : 22/01/2021. *MEHTA* COPY FORWARDED TO 1. APPLICANT 2. RESPONDENT 3. CIT 4. CIT (A) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI DATE OF DICTATION 22.01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 22.01.2021 DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER 22.01.2021 DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR. PS/ PS 22.01.2021 DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT 22.01.2021 DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR. PS/ PS 22.01.2021 DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT 22.01.2021 DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 22.01.2021 DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER