M/s. Honeywell Automation India Ltd., Pune vs Deputy Commissioner of Income-tax,
Party Details
- M/s. Honeywell Automation India Ltd., Pune
- Deputy Commissioner of Income-tax,
Case Summary
M/s. Honeywell Automation India Ltd., Pune vs Deputy Commissioner of Income-tax, (Case No. ITA 132/PUN/2015) is listed in the Income Tax, filed on 29 Jan 2015. The case was disposed of. 1 order has been issued in this matter.
Orders (1)
- 21DEC 2016judgementView Order ↗
Order No: N/A
Judgement DetailsView full order PDF ↗
आयकर अपीलȣय अͬधकरणपुणे Ûयायपीठ “ए” पुणेमɅ IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE सुĮी सुषमा चावला, ÛयाǓयक सदèय एवं Įीआर. के. पांडा, लेखा सदèय केसम¢ BEFORE MS.
SUSHMA CHOWLA, JM AND SHRI R.K.
PANDA, AM आयकर अपील सं. / ITA Nos.132 & 133/PN/2015 Ǔनधा[रण वष[ / Assessment Years: 2001-02 & 2002-03 M/s.
Honeywell Automation India Ltd., 56 & 57, Hadapsar Industrial Estate, H d Hadapsar, Pune - 411013 …. अपीलाथȸ/Appellant PAN: AAACT3904F Vs.
The Dy.
Commissioner of Income Tax, Circle – 7, Pune …. Ĥ×यथȸ / Respondent अपीलाथȸ कȧ ओर से/ Appellant by : Shri Rajendra Agiwal Ĥ×यथȸ कȧ ओर से/ Respondent by : Ms.
Sumitra Banerji सुनवाई कȧ तारȣख / Date of Hearing : 20.12.2016 घोषणा कȧ तारȣख/ Date of Pronouncement: 21.12.2016 आदेश/ 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 2001- 02 and 2002-03 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 g g are being disposed of by this consolidated order for the sake of convenience.
ITA Nos.132 & 133/PN/2015 M/s.
Honeywell Automation India Ltd.
2 3.
The present appeals filed by the assessee 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 2001-02 and 2002-03 holding that the assessment proceedings were not time barred, against which the assessee has filed separate appeals before the Tribunal.
Tribunal.
However, the present appeals filed by the assessee become infructuous.
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 on this 21st day of December, 2016.
Sd/- Sd/- (R.K.
PANDA) (SUSHMA CHOWLA) लेखा सदèय/ ACCOUNTANT MEMBER ÛयाǓयक सदèय/ JUDICIAL MEMBER पुणे/ Pune; Ǒदनांक Dated : 21st December, 2016.
GCVSR आदेश कȧ ĤǓतͧलͪप अĒेͪषत/Copy of the Order is forwarded to : 1. अपीलाथȸ / The Appellant; 2. Ĥ×यथȸ / The Respondent; 3. आयकर आयुÈत(अपील) / The CIT(A)-III, Pune; 4. आयकर आयुÈत / The CIT-III, Pune; 5. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय अͬधकरण, पुणे“ए” / DR ‘A’, ITAT, Pune; 6. गाड[ फाईल / Guard file. आदेशानुसार/ BY ORDER, स×याͪपत ĤǓत//True Copy// वǐरçठ Ǔनजी सͬचव / Sr.
Private Secretary आयकर अपीलȣय अͬधकरण,पुणे/ ITAT, Pune