What did the Tribunal hold?

The Tribunal noted that the DRP had provided the necessary relief to the assessee concerning comparables. Therefore, the appeal was rendered academic and infructuous.

The assessee filed an appeal against the DRP's direction for the assessment year 2012-13. The assessee's representative submitted that the appeal had become academic as the DRP had already granted the necessary relief regarding comparables.

What were the issues?

Whether the appeal has become academic due to relief granted by the DRP on comparables.

Kaeser Compressors (India)… vs ITO | ITAT Pune 2019

Income Tax Appellate Tribunal, “C” BENCH, PUNE

Before: SHRI R.S.SYAL, VP & SHRI PARTHA SARATHI CHAUDHURY, JM

For Appellant: Shri Ketan Ved & Shri Amit Singhal

For Respondent: Ms. Kesang Y Sherpa, CIT

Hearing: 15.07.2019Pronounced: 15.07.2019

आदेश / ORDER PER PARTHA SARATHI CHAUDHURY, JM :

This appeal preferred by the assessee emanates from the direction of the Ld. Dispute Resolution Panel (DRP) dated 05.12.2016 for the assessment year 2012-13 as per the grounds of appeal on record.

2 ITA No. 903/PUN/2017 A.Y.2012-13

At the very outset, the Ld. AR of the assessee submitted that this appeal has become academic in nature because necessary relief has been allowed by the Ld. DRP on the comparables.

The Ld. DR fairly conceded to the submissions put forth by the Ld. AR of the assessee.

We have perused the case records and heard the rival contentions. In view of the submission made by the Ld. AR of the assessee and examination of facts on record, since necessary relief has been provided by the Ld. DRP on the comparables to the assessee, appeal before us has become academic in nature and hence, infructuous and dismissed as such.

In the result, appeal of the assessee is dismissed.

Order pronounced on 15th day of July, 2019.

Sd/- Sd/- R.S.SYAL PARTHA SARATHI CHAUDHURY VICE PRESIDENT JUDICIAL MEMBER ऩुणे / Pune; ददनाांक / Dated : 15th July, 2019. SB आदेश की प्रनिलऱपप अग्रेपषि / Copy of the Order forwarded to : अऩीऱाथी / The Appellant. 1. प्रत्यथी / The Respondent. 2. 3. The CIT(TP), Pune. 4. The CIT-6, Pune. , आयकर अऩीऱीय अधधकरण, “सी” बेंच, 5. ववभागीय प्रतततनधध ऩुणे / DR, ITAT, “C” Bench, Pune. गार्ड फ़ाइऱ / Guard File. 6.

// True Copy // आदेशानुसार / BY ORDER,

तनजी सधचव / Private Secretary आयकर अऩीऱीय अधधकरण, ऩुणे / ITAT, Pune.

3 ITA No. 903/PUN/2017 A.Y.2012-13

Date 1 Draft dictated on 15.07.2019 Sr.PS/PS 2 Draft placed before author 15.07.2019 Sr.PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr.PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr.PS/PS 7 Date of uploading of order Sr.PS/PS 8 File sent to Bench Clerk Sr.PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

KAESER COMPRESSORS (INDIA) PRIVATE LIMITED,PUNE vs. INCOME-TAX OFFICER, PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

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