TATA GLOBAL BEVERAGES LIMITED. (SUCCESSOR TO MOUNT EVEREST MINERAL WATER LIMITED MERGED WITH TATA G vs. COMMISSIONER OF INCOME TAX, KOLKATA-II

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ITA/802/2017HC DelhiDLHC01284639201706 November 2017Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE SANJEEV SACHDEVA1 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court noted the submission that the assessee had moved applications under Section 254(2) of the Income Tax Act, 1961, before the ITAT for rectification, and these applications were allowed. In light of this development, the Court found that the present appeals had become infructuous. The Court held that if the appellant (assessee) was still aggrieved by the findings, it was open to them to challenge the same in accordance with law. The appeals were accordingly dismissed as withdrawn. All rights and contentions of the parties, including the revenue's objection as to the maintainability of the appeals, were kept open.

What were the facts?

The appeals were filed by Tata Global Beverages Limited, successor to Mount Everest Mineral Water Limited, against the Commissioner of Income Tax, Kolkata-II. The appeals challenged orders passed by the Income Tax Appellate Tribunal (ITAT). During the pendency of these appeals before the High Court, the assessee filed applications under Section 254(2) of the Income Tax Act, 1961, before the ITAT seeking rectification of its earlier orders. The ITAT allowed these rectification applications. Consequently, the present appeals before the High Court were rendered infructuous.

What were the issues?

1. Whether the appeals before the High Court have become infructuous due to the allowance of rectification applications by the ITAT under Section 254(2) of the Income Tax Act, 1961? Assessee's contention: The assessee submitted that their applications for rectification before the ITAT were allowed, rendering the present appeals infructuous. Revenue's contention: The judgment does not record any specific contention from the revenue regarding the issues raised in the appeals. However, the revenue had raised objections as to the maintainability of the appeals, which were kept open.

Which sections of the Income-tax Act were involved?

Section 254(2)

AI-generated summary — verify with the full judgment below

$~1 & 2 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 801/2017, C.M. APPL.33754/2017 & 33756/2017

+ ITA 802/2017, C.M. APPL.33757/2017 & 33759/2017 TATA GLOBAL BEVERAGES LIMITED. (SUCCESSOR TO MOUNT EVEREST MINERAL WATER LIMITED MERGED WITH TATA GLOBAL BEVERAGES LIMITED)

..... Appellant

versus

COMMISSIONER OF INCOME TAX, KOLKATA-II ..... Respondent Through : Sh. Prakash Kumar and Mrs. Rashmi Singh, Advocates, for appellant. Sh. Ruchir Bhatia, Advocate, for Revenue.

CORAM: HON'BLE MR. JUSTICE S. RAVINDRA BHAT HON'BLE MR. JUSTICE SANJEEV SACHDEVA

O R D E R %

06.11.2017

It is submitted that the present appeals have been rendered infructuous to the extent that the assessee had moved applications under Section 254(2) of the Income Tax Act, 1961 before the Tribunal for rectification which were allowed. In these circumstances, the appeals are rendered infructuous; at the same time, if the appellant is further aggrieved, it is open to it to challenge the findings in accordance with law. The appeals are accordingly dismissed as withdrawn. All rights and contentions of parties, including the revenue’s objection as to the maintainability of appeals are kept open.

S. RAVINDRA BHAT, J

SANJEEV SACHDEVA, J NOVEMBER 06, 2017/AJK

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