Counsel For The Appr:llant:srl. [A v. A. ][Siva ][Kartikeya

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD TUESDAY,THE THIRD DAY OF SEPTEIVBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HON'BLE SRI JUSTICE SUJOY PAULANDTHE HON'BLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO INCOME TAX TRIBUNAL APPEAL NO: 758 OF 2017 lncome tax Tribunal Appeal under Section 260-A of the lncome tax Act, 1961,against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench,"A"Hyderabad in l.T.A. No. 1401/ Hydl 2O15 for Assessment Year 201 1-12 daled 29-09-2017 preferred against the order of the Commissioner of lncome Tax (Appeals)-8, Hyderabad dated 09-10-2015 in ITA No. 0410/ CIT (A) -8 lHydl2o15 -16preferred against the order of the Dy. Commissioner of lncome -Tax, Circle 15 (2),Hyderabad dated 14-1 1-2014 in TAN : HYDH00652B.Between: M/s. Vodafone lv4obile Services Limited, (Formerly M/s Vodafone South, Limited), 1-10-1 78, Varun Towers-ll, 6th Floor, Begumpet, Hyderabad-sOO016. ...APPELLANT/ Appellant AND Deputy Commissioner of lncome Tax (TDS), Circle -15(2), Hyderabad. ...RESPONDENT/ Respondent lA NO: 5 OF 2017 Petition under Section 151 CPC praying that in the circumstances stated inthe affidavit filed in support of the petition, the High Court may be pleased directthe registry to list the matter under the caption For Being Mentioned to correct theinadvertent error that crept into the order dated 05-12-201 7 in ITTAMP Nos 743and 747 of 2O17 in ITTA Nos 753 and 758 of 2017 l.A. NO: 1 OF 2017(l[ITAMP. ][NO: 747 OF 2017)] Petition unde. Section [151 ] [praying ][that in ][the circumstances stated ][in]the affidavit filed in [r;r,pport ][of ][the ][petition, the ][High ][court ][may ][be pleased to ][direct]the Respondent no: to [take ][any coercive steps ][for the ][recovery ][of ][the ][balance]alleged demand, [perrling ][disposal ][of ][the ][above appeal.] Counsel for the Appr:llant:SRl. [A. V. ][A. ] Counsel for the Respondent: SRI [A. RAMAKRiSHNA REDDY ][representing] SRI RADHA KRISHNA The Court deliverecl the [following ][Judgment:] It THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HOIVOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAOI.T.T.A.No.758 OF 2017 JUDGMENT: (per Hon'ble Justice Sujou paul) Sri A.V.A.Siva Kartikeya, learned counsel for the appellant, Sri A.Rama Krishna Reddy, learned counsel representing Sri RadhaKrishna, learned counsel for the respondent. 2. With the consent, Iinally heard. 3. Learned counsel for Lhe appellant, at the outset, by placingreliance on the judgment of Hon,ble Supreme Court in BharatiCellular Ltd., v. Assistant Commissioner of Income Taxr submitsthat singular point involved in this matter is no more res integra and,curtains are finally drau.n by the Hon,ble Supreme Court in the saidcase. It is submitted l hat rhe stand of t-he petitioner was the activityin qucstion is a sale, u.hereas the respondents are treating it to be"commission". Since, the Hon'ble Supreme Court has decided theaforesaid poini in favour of assessees, the impugned order may be setaside. 4. Learned counsel lor the respondent fairly submitted thatsingular point above indeed covered by the recent judgment inBharati Cellular Ltd's case supra. 5. Resultantly, rhe impugned order is set aside. 6. AccordingJy, [the ][Appeai ][is ][allowed' ][No ][costs ][lnterlocutory]applications, [if ][a ][r ][y pending, ][shall ][also ][stand ][closeri'] sd/-Av's [s ][c ]tEti$tt[A*rl //TRUE [coPY/' ] aECTloN [oFFtcER] To, 1. The [lncome -firx ][Appellate ][Tribunal' ][Hyderabad ][Bench,''A'' ][Hyderabad] 2. The [Commit;: ioner ][of lncome Tax ][(Appealsf8' ][Hyderabad] 3. The [Dy. ][Cotnnissioner ][of lncome ][-Tax' ][Circle ][15 ][(2)' ][Hyderabad] 4. One [to ][lllll ] [A' ][SIVA KARTIKEYA' Advocate ] 5. One [to ][S;Fl.|. ] [KRISHNA' ][Advocate IOPUCI] 6. Two [Collies] HIGH COURT 5. Resultantly, rhe impugned order is set aside. 6. AccordingJy, [the ][Appeai ][is ][allowed' ][No ][costs ][lnterlocutory]applications, [if ][a ][r ][y pending, ][shall ][also ][stand ][closeri'] sd/-Av's [s ][c ]tEti$tt[A*rl //TRUE [coPY/' ] aECTloN [oFFtcER] To, 1. The [lncome -firx ][Appellate ][Tribunal' ][Hyderabad ][Bench,''A'' ][Hyderabad] 2. The [Commit;: ioner ][of lncome Tax ][(Appealsf8' ][Hyderabad] 3. The [Dy. ][Cotnnissioner ][of lncome ][-Tax' ][Circle ][15 ][(2)' ][Hyderabad] 4. One [to ][lllll ] [A' ][SIVA KARTIKEYA' Advocate ] 5. One [to ][S;Fl.|. ] [KRISHNA' ][Advocate IOPUCI] 6. Two [Collies] HIGH COURT DATED:03/09/2024 JUDGNIENT|TTA.No.7S8 ot 2O'l'; ALLOWING THE ITTAWITHOUT COSTS 4@c4frr" 1HS,€r(oq)z2 i [lici ][l:2,1](-).t-*DE(If.l