Pr. Commissioner of Income-tax-10 v. India Medtronic Pvt. Ltd - 2020-LL-0129-66

Citation	2020-LL-0129-66
Appellant Name	Pr. Commissioner of Income-tax-10
Respondent Name	India Medtronic Pvt. Ltd.
Court	HIGH COURT OF BOMBAY
Relevant Act	Income-tax
Date of Order	29/01/2020
Assessment Year	2010-11
Judgment	View Judgment
Keyword Tags	application for stay
Bot Summary:	This appeal has been preferred by the revenue under Section 260A of the Income Tax Act, 1961 against the order dated 28.10.2016 passed by the Income Tax Appellate Tribunal K Bench, Mumbai in S.A.No. Briefly stated, respondent had preferred Income Tax Appeal No. 1600/Mum/2015 for the Assessment Year 2010-11 before the Tribunal. In the said appeal, respondent also fled stay application which was numbered as S.A.No. Tribunal passed the impugned order on the stay application staying the demand. Learned counsel for the parties have informed the Court that during the pendency of the present appeal, ITA No. 1600/Mum/2015 has been disposed of by the Tribunal on 17.01.2018 in favour of the assessee/respondent. Since the parent appeal itself has been disposed of, the challenge made in the present proceeding to the interim order passed in the stay application does not survive. The present appeal is dismissed as infructuous.

Sonali Kilaje 22-ITXA-1950-17.doc IN HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION INCOME TAX APPEAL NO. 1950 OF 2017 Pr.Commissioner of Income Tax -10 Appellant v/s. India Medtronic Pvt. Ltd. Respondent Mr. Akhileshwar Sharma for Appellant. Ms. Jasmin Amalsadvala i/b. PDS Legal for Respondent. CORAM: UJJAL BHUYAN, & MILIND N. JADHAV, JJ. DATE : JANUARY 29, 2020. P. C.:- . Heard Mr. Akhileshwar Sharma, learned standing counsel, revenue for appellant and Ms. Jasmin Amalsadvala, learned counsel for respondent-assessee. 2. This appeal has been preferred by revenue under Section 260A of Income Tax Act, 1961 ( Act for short) against order dated 28.10.2016 passed by Income Tax Appellate Tribunal K Bench, Mumbai ( Tribunal for short) in S.A.No. 374/ MUM/2016 for Assessment Year 2010-11. 1 of 2 Uploaded on - 03/02/2020 Downloaded on - 04/02/2020 10:06:03 Sonali Kilaje 22-ITXA-1950-17.doc 3. Briefly stated, respondent had preferred Income Tax Appeal No. 1600/Mum/2015 for Assessment Year 2010-11 before Tribunal. In said appeal, respondent also fled stay application which was numbered as S.A.No.374/MUM/2016. Tribunal passed impugned order on stay application staying demand. It is this order which is challenged in appeal. 4. Learned counsel for parties have informed Court that during pendency of present appeal, ITA No. 1600/Mum/2015 has been disposed of by Tribunal on 17.01.2018 in favour of assessee/respondent. 5. Since parent appeal itself has been disposed of, challenge made in present proceeding to interim order passed in stay application does not survive. 6. Consequently, present appeal is dismissed as infructuous. No cost. (MILIND N. JADHAV, J.) (UJJAL BHUYAN,J.) 2 of 2 Uploaded on - 03/02/2020 Downloaded on - 04/02/2020 10:06:03 Pr. Commissioner of Income-tax-10 v. India Medtronic Pvt. Ltd

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