Pr. Commissioner of Income-tax, (Central)-3, Delhi v. Radico NV Distilleries Maharashtra Ltd - 2019-LL-0821-95

Citation	2019-LL-0821-95
Appellant Name	Pr. Commissioner of Income-tax, (Central)-3, Delhi
Respondent Name	Radico NV Distilleries Maharashtra Ltd.
Court	HIGH COURT OF DELHI AT NEW DELHI
Relevant Act	Income-tax
Date of Order	21/08/2019
Assessment Year	2009-10
Judgment	View Judgment
Keyword Tags	settlement application • settlement commission
Bot Summary:	The Revenue is in appeal against the order dated 17th December 2018 passed by the ITAT in ITA No.4360/Del/2015 for the Assessment Year 2009-10. The Revenue is aggrieved only to the extent that after noting that during the pendency of the appeal before the ITAT, the order of the Income Tax Settlement Commission rejecting the Assessee s settlement application had been set aside by this Court by an order dated 9 th October 2017 in WP 3373 of 2013, the ITAT instead of disposing of the appeals as having become infructuous stated that it was allowing the appeals thereby setting aside the assessment orders as well as the orders of the CIT in the matter. The Court finds no reason to entertain the appeal as it is sufficient to clarify that the ITAT, having noted the subsequent developments which resulted in the Assessee s settlement application being revived before the ITSC should have simply disposed of the orders as having become infructuous. It is clarified that the further proceedings would depend on the outcome of the proceedings before the ITSC. It is further clarified that this Court has not expressed any opinion on the merits of the contentions of the parties.

IN HIGH COURT OF DELHI AT NEW DELHI ITA 757/2019 PR. COMMISSIONER OF INCOME TAX(CENTRAL)-3, DELHI Appellant Through: Mr.Ajit Sharma, Sr. Standing Counsel with Ms.Adiba Mujahid and Ms.Priya Sarkar, Advocates. versus M/S RADICO NV DISTILLERIES MAHARASHTRA LTD. Respondent Through: Mr.Gaurav Jain with Mr.Aniket D.Agrawal and Ms.Maneesha Sharma, Advocates. CORAM: JUSTICE S.MURALIDHAR JUSTICE TALWANT SINGH ORDER 21.08.2019 1. Revenue is in appeal against order dated 17th December 2018 passed by ITAT in ITA No.4360/Del/2015 for Assessment Year 2009-10. 2. Revenue is aggrieved only to extent that after noting that during pendency of appeal before ITAT, order of Income Tax Settlement Commission (ITSC) rejecting Assessee s settlement application had been set aside by this Court by order dated 9 th October 2017 in WP (C) 3373 of 2013, ITAT instead of disposing of appeals as having become infructuous stated that it was allowing appeals thereby setting aside assessment orders as well as orders of CIT (A) in matter. 3. Court finds no reason to entertain appeal as it is sufficient to clarify that ITAT, having noted subsequent developments which resulted in Assessee s settlement application being revived before ITSC should have simply disposed of orders as having become infructuous. It is clarified that further proceedings would depend on outcome of proceedings before ITSC. It is further clarified that this Court has not expressed any opinion on merits of contentions of parties. 4. appeal is accordingly disposed of. S.MURALIDHAR, J TALWANT SINGH, J AUGUST 21, 2019 / tr Pr. Commissioner of Income-tax, (Central)-3, Delhi v. Radico NV Distilleries Maharashtra Ltd

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