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

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ITA/371/2016HC DelhiDLHC01156184201611 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 of Delhi noted that the counsel for the appellant (Revenue) stated that the appeal had become infructuous. Consequently, the Court disposed of the appeal as having become infructuous. No specific findings on the merits of the case were made, as the appeal was decided on a procedural basis. The operative direction was to dispose of the appeal as infructuous. No issues were expressly left undecided, as the appeal itself was disposed of.

What were the facts?

The appeal, ITA 371/2016, 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 initially listed on July 8, 2016, but was rescheduled to July 11, 2016, by a notification dated July 6, 2016. An application for exemption (CM No. 24038/2016) was filed and allowed. The counsel for the appellant stated that the appeal had become infructuous.

What were the issues?

1. Whether the appeal filed by the Revenue has become infructuous, turning on the facts and circumstances of the case. Assessee's Contention: The judgment does not record any specific contentions made by the assessee, Pepsi Foods Pvt. Ltd. Revenue's Contention: The counsel for the appellant (Revenue) stated that the matter has been rendered infructuous.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 8. +

ITA 371/2016

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

1.

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. 24038/2016 (for exemption) 2. Exemption allowed subject to all just exceptions.

ITA 371/2016 3. Learned counsel for the Appellant states that the matter has been rendered infructuous.

4.

The appeal is accordingly disposed of as having become infructuous.

S. MURALIDHAR, J

NAJMI WAZIRI, J JULY 11, 2016 dn

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