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

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ITA/374/2016HC DelhiDLHC01156242201611 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 become infructuous. Consequently, the Court disposed of the appeal as having become infructuous. No findings on any substantive tax issues were made, and no specific relief was granted or denied on the merits of the case. The operative direction was solely to dispose of the appeal due to its infructuous nature.

What were the facts?

The appeal, ITA 374/2016, was filed by the Commissioner of Income Tax (Central)-I, New Delhi, against Pepsi Foods Pvt. Ltd. (now 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 (CM No. 24041/2016) was filed and allowed subject to just exceptions. The counsel for the appellant stated that the appeal had become infructuous.

What were the issues?

The Tribunal did not have to decide any substantive issues as the appeal was disposed of as infructuous. The primary procedural aspect was the appellant's submission that the appeal had become infructuous. No specific arguments from either the assessee or the revenue regarding the merits of any tax dispute were recorded in the judgment.

AI-generated summary — verify with the full judgment below

$~ * IN THE HIGH COURT OF DELHI AT NEW DELHI 11. +

ITA 374/2016

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. 24041/2016 (for exemption) 2. Exemption allowed subject to all just exceptions.

ITA 374/2016 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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