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Income Tax Appellate Tribunal - Delhi

Acit, New Delhi vs Pepsico India Holdings Pvt. Ltd., ... on 22 January, 2021

                  INCOME TAX APPELLATE TRIBUNAL
                 DELHI BENCH 'FRIDAY' "E": NEW DELHI

            BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER
                               AND
          SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER
                    (Through Video Conferencing)

                   MISC. APP. Nos. 735 to 740 (Del) of 2018
                       [ in SA Nos. 594 to 597/Del/2018 ]
                    AND [ in SA Nos. 498 & 499/Del/2018 ]
       (Arising out of ITA Nos. 1334/Chandi/2010, 1203/Chandi/2011,
                  AND 2511/Del/2013, 1044/Chandi/2014)
       AND (Arising out of ITA Nos.4516/Del/2016 & 6537/Del/2016)
                    (Assessment Years : 2006-07 to 2009-10)
               AND (Assessment Years : 2010-11 and 2012-13)

                 DCIT,                       M/s. Pepsi Foods Pvt. Ltd,
                                                  Now merged with
            Central Circle-7,        Vs.    M/s. PepsiCo India Holdings
                                            Pvt. Ltd., Level-3-6, Pioneer
              New Delhi.                    Square, Sector-62, Near Golf
                                              Course Extension Road,
                                            Gurgram-122101, Haryana.
                                                 PAN AAACP1557E
              (Appellant)                           (Respondent)



              Assessee by :                 Shri Anmol Anand, Adv.;
              Revenue by:                  Shri Rajesh Kumar, Sr. DR;
            Date of Hearing                       22/01/2021
         Date of pronouncement                    22/01/2021


                                 ORDER

PER PRASHANT MAHARISHI, A. M.

1. These are six Miscellaneous applications filed by the Revenue in Stay Application Nos. 594 to 597/Del/2018 and 498 & 499/Del/2018 on 17.09.2018 and 13.07.2017. These stay applications were arising in ITA. Nos. 1334/Chandi/2010, 1203/Chandi/2011, 2511/Chandi/2013 and 1044/Chandi/2014 and ITA. Nos. 4516/Del/2016 and 6537/Del/2016 for Assessment Years 2006-07 to 2009-10 and 2010-11 & 2012-13.

Page | 1

2. Now these appeals have already been disposed of by the co-ordinate bench on 19.11.2018. In view of this, these Misc. applications of the Revenue are infructuous and hence dismissed.

Order pronounced in the open court on 22/01/2021.

             Sd/-                                                Sd/-
       (AMIT SHUKLA)                                    (PRASHANT MAHARISHI)
     JUDICIAL MEMBER                                     ACCOUNTANT MEMBER


Dated : 22/01/2021.

*MEHTA*

Copy forwarded to

     1. Applicant
     2. Respondent
     3. CIT
     4. CIT (A)
     5. DR: ITAT
                                                           ASSISTANT REGISTRAR
                                                              ITAT, New Delhi



        Date of dictation                                          22.01.2021
        Date on which the typed draft is placed before the         22.01.2021
        dictating member

Date on which the typed draft is placed before the other 22.01.2021 member Date on which the approved draft comes to the Sr. PS/ 22.01.2021 PS Date on which the fair order is placed before the 22.01.2021 dictating member for pronouncement Date on which the fair order comes back to the Sr. PS/ 22.01.2021 PS Date on which the final order is uploaded on the website 22.01.2021 of ITAT date on which the file goes to the Bench Clerk 22.01.2021 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order Page | 2