KAESER COMPRESSORS (INDIA) PRIVATE LIMITED,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE - 14, PUNE

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ITA 2731/PUN/2017Status: DisposedITAT Pune19 July 2019AY 2013-143 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the assessee had obtained necessary relief from the Dispute Resolution Panel. Consequently, the appeal was considered academic in nature.

What were the facts?

The assessee's appeal arose from a final assessment order for AY 2013-14. The assessee contended that the appeal had become infructuous.

What were the issues?

Whether an appeal becomes infructuous if the assessee receives relief from the Dispute Resolution Panel.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 144C(13)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “C”, PUNE

Before: SHRI R.S. SYAL & SHRI PARTHA SARATHI CHAUDHURY

For Appellant: Shri Amit Singhal
For Respondent: Ms. Kesang Y. Sherpa, CIT

आदेश / ORDER

PER R.S.SYAL, VP :

This appeal by the assessee arises out of the final assessment order passed by the Assessing Officer (AO) on 15-09-2017 u/s.143(3) r.w.s.144C(13) of the Income-tax Act, 1961 in relation to the assessment year 2013-14.

2 ITA No.2731/PUN/2017 Kaeser Compressors (India) Pvt. Ltd.

2.

At the outset, the ld. Counsel for the assessee contended that

the instant appeal has become infructuous in view of the assessee

getting necessary relief from the proceedings before the Dispute

Resolution Panel. In view of the above submission, it is held that

the appeal of the assessee has become academic in nature.

3.

In the result, the appeal is dismissed.

Order pronounced in the Open Court on 19th July, 2019.

Sd/- Sd/- (PARTHA SARATHI CHAUDHURY) (R.S.SYAL) JUDICIAL MEMBER VICE PRESIDENT पुणे Pune; �दनांक Dated : 19th July, 2019 सतीश आदेश क� क� क� �ितिलिप क� �ितिलिप �ितिलिप अ�ेिषत �ितिलिप अ�ेिषत अ�ेिषत/Copy of the Order is forwarded to: अ�ेिषत आदेश आदेश आदेश अपीलाथ� / The Appellant; 1. ��यथ� / The Respondent; 2. 3. The CIT(A)-13, Pune 4. The Pr. CIT-V, Pune िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, पुणे 5. “सी” / DR ‘C’, ITAT, Pune; 6. गाड� फाईल / Guard file. आदेशानुसार आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण ,पुणे / ITAT, Pune

ITA No.2731/PUN/2017 Kaeser Compressors (India) Pvt. Ltd.

Date 1. Draft dictated on 19-07-2019 Sr.PS 2. Draft placed before author 19-07-2019 Sr.PS 3. Draft proposed & placed JM before the second member 4. Draft discussed/approved JM by Second Member. 5. Approved Draft comes to Sr.PS the Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

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