COMMISSIONER OF INCOME TAX (CENTRAL) -1 NEW DELHI vs. PEPSI FOODS PVT.LTD. AS PEPSICO INDIA HOLDING PVT.LTD.

PDF · subscribers

ITA/370/2016HC DelhiDLHC01156260201611 July 2016Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted that the learned counsel for the Appellant stated that the matter had been rendered infructuous. Consequently, the Court disposed of the appeal as having become infructuous. No decision was made on the substantive issues that might have formed the basis of the original appeal. The operative direction was to dispose of the appeal on the ground of it being infructuous.

What were the facts?

The appeal, ITA 370/2016, was filed by the Commissioner of Income Tax (Central)-I, New Delhi against Pepsi Foods Pvt. Ltd. (now known as Pepsico India Holding Pvt. Ltd.). The matter was originally listed on July 8, 2016, but was rescheduled to July 11, 2016, by a notification dated July 6, 2016. An application for exemption was allowed. The counsel for the appellant stated that the matter had become infructuous.

What were the issues?

1. Whether the appeal has become infructuous, rendering it unnecessary for the Tribunal to decide on the merits. The Appellant (Commissioner of Income Tax) argued that the matter had become infructuous. The Respondent (Pepsi Foods Pvt. Ltd.) was represented by counsel, but no specific arguments were recorded in the judgment regarding the merits of the case. The primary issue before the court was the status of the appeal itself.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 7. +

ITA 370/2016

COMMISSIONER OF INCOME TAX-(CENTRAL)-I,

NEW DELHI

..... Appellant

Through: Mr. P. Roy Chaudhuri, Senior Standing

counsel with Ms. Vibhooti Malhotra, Advocate.

versus

PEPSI FOODS PVT. LTD. (NOW KNOWN AS PEPSICO INDIA

HOLDING PVT. LTD.)

..... Respondent

Through: Mr. Harpreet Ajmani, Advocate.

CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI

O R D E R %

11.07.2016

This matter was originally listed on 8th July 2016. However, vide Notification No.1078/G-4/Genl./DHC, dated 6th July 2016 the same has been directed to be listed today i.e. on 11th July 2016.

CM No. 24037/2016 (for exemption) 2. Exemption allowed subject to all just exceptions.

ITA 370/2016 3. Learned counsel for the Appellant states that the matter has been rendered infructuous.

The appeal is accordingly disposed of as having become infructuous.

S. MURALIDHAR, J

NAJMI WAZIRI, J JULY 11, 2016 dn

Recent GST High Court judgments

Search GST case law →