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

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ITA/373/2016HC DelhiDLHC01156211201611 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 counsel for the Appellant (Revenue) stated that the matter had become infructuous. Consequently, the High Court disposed of the appeal as having become infructuous. No decision was made on the merits of any issue, and no specific reasoning beyond the statement of the matter being infructuous was provided. The operative direction was to dispose of the appeal. No issues were left undecided as the appeal was disposed of on a procedural ground.

What were the facts?

The appeal, ITA 373/2016, 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, and subsequently directed to be listed on July 11, 2016, by a notification dated July 6, 2016. An application for exemption was filed and allowed. The appeal was filed against an order or action of an authority, and the assessment year(s) are not specified in the provided text. The amount in dispute is also not stated.

What were the issues?

The High Court was to decide the appeal filed by the Revenue. However, the judgment does not record any specific questions of law or fact that the Tribunal had to decide. The Revenue's contention, as stated by its counsel, is that the matter has been rendered infructuous. No arguments were recorded for the Assessee.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 10. +

ITA 373/2016

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. 24040/2016 (for exemption) 2. Exemption allowed subject to all just exceptions.

ITA 373/2016 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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