Income Tax Appellate Tribunal - Pune
M/S. Honeywell Automation India Ltd.,, ... vs Deputy Commissioner Of Income-Tax,, on 22 December, 2016
आयकर अपील�य अ�धकरण पुणे �यायपीठ "ए" पुणे म�
IN THE INCOME TAX APPELLATE TRIBUNAL
PUNE BENCH "A", PUNE
सु�ी सुषमा चावला, �या�यक सद�य एवं �ी आर. के. पांडा, लेखा सद�य के सम�
BEFORE MS. SUSHMA CHOWLA, JM AND SHRI R.K. PANDA, AM
आयकर अपील सं. / ITA No s.130 & 131/PN/2015
�नधा�रण वष� / Assessment Years: 1999-2000 & 2000-01
M/s. Honeywell Automation India Ltd.,
56 & 57,
Hadapsar Industrial Estate,
Hadapsar,
Pune - 411013 .... अपीलाथ�/Appellant
PAN: AA ACT3904F
Vs.
The Dy. Commissioner of Income Tax,
Circle - 7, Pune .... ��यथ� / Respondent
अपीलाथ� क� ओर से / Appellant by : Shri Rajendra Agiwal
��यथ� क� ओर से / Respondent by : Shri Suhas Kulkarni
सुनवाई क� तार�ख / घोषणा क� तार�ख /
Date of Hearing : 22.12.2016 Date of Pronouncement: 22.12.2016
आदे श / ORDER
PER SUSHMA CHOWLA, JM:
Both the appeals filed by the assessee are against separate orders of DCIT, Circle -7, Pune, both dated 07.11.2014 relating to assessment years 1999- 2000 and 2000-01 passed under section 254 of the Income Tax Act, 1961 (in short 'the Act').
2. Both the appeals relating to the same assessee were heard together and are being disposed of by this consolidated order for the sake of convenience.
2 ITA No s.130 & 131/PN/2015 M/s. Honeywell Automation India Ltd.
3. The present appeals filed by the assessee are against the orders giving effect to the order of Tribunal under section 254 of the Act by the DCIT, Circle -7, Pune. The assessee had independently filed appeals before the CIT(A) against the said order but had also because of abundant caution, filed appeals before the Tribunal against the said order of DCIT giving effect to the order of Tribunal.
4. The learned Authorized Representative for the assessee has pointed out that the CIT(A) has decided the issue in assessment years 1999-2000 and 2000- 01 holding that the assessment proceedings were time barred. The present appeals in the first instance filed by the assessee against the order of Assessing Officer are infructuous and also because the CIT(A) held the order of Assessing Officer to be time barred. In view thereof, we dismiss both the appeals filed by the assessee as infructuous.
5. In the result, both the appeals of assessee are dismissed.
Order pronounced in open Court on this 22nd day of December, 2016.
Sd/- Sd/-
(R.K. PANDA) (SUSHMA CHOWLA)
लेखा सद�य / ACCOUNTANT MEMBER �या�यक सद�य / JUDICIAL MEMBER
पुणे / Pune; �दनांक Dated : 22nd December, 2016.
GCVSR
आदे श क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to :
1. अपीलाथ� / The Appellant;
2. ��यथ� / The Respondent;
3. आयकर आयु�त(अपील) / The CIT(A)-I, Pune;
4. आयकर आयु�त / The Pr. CIT-4, Pune;
5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, पुणे "ए" / DR 'A', ITAT, Pune;
6. गाड� फाईल / Guard file.
आदे शानुसार/ BY ORDER, स�या�पत ��त //True Copy // व�र�ठ �नजी स�चव / Sr. Private Secretary आयकर अपील�य अ�धकरण ,पुणे / ITAT, Pune