Itta/206/2022 Of Vodafone Idea Limited v. The Deputy Commissioner Of Income Tax

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD IMONDAY, THE EIGHTH DAY OF JANUARYTWO THOUSAND AND TWENTY FOUR PRESENT [ [337e ]] THE HON'BLE SRI JUSTICE P.SAM KOSHYANDTHE HON'BLE SRI JUSTICE N.TUKARAMJI l.T.T.A.No: 2OG of 2022 lncome Tax Tribunal Appeal Under Section 260-4 of the lncome Tax Act, ['1961]arising out of the order of the lncome Tax Appellate Tribunal, Hyderabad Bench'B [']Hyderabad, in ITA No.84/Hydl2O2O, tor assessment Year 2011-12 [dated 23-12-2021]preferred against the Order of the Commissioner of lncome Tax (Appeals)-8,Hyderabad, ITA Nos.10601 & 10602/ClT(A)-BlHydl2014-15, dated:07-11-2019,preferred against the Order of the Assistant Commissioner of lncome Tax , Circle1 4(2)(il c'), Hyderabad, TAN/PAN No. HYD [1 ]0091 6G, dated 07 [-03-20 ][1 ][4.] Between: Vodafone ldea Limited, (Formerly ldea Cellular Limited) 2nd Floor, Varun [Towers]- ll, Begumpet, Hyderabad - 500 016. TAN: HYD100916G, PAN: . ...APPELLANT AND The Deputy Commissioner of lncome Tax, Circle 14(2), Hyderabad. ...RESPONDENT Counsel forthe Appellant: SRI M. NAGA DEEPAK Counsel for the Respondent: None Appeared The Court made the following: ORDER THE HON'BLE SRI JUSTICE P.SAM KOSITYANDTHE HON'BLE SRI JUSTICE N.TUKARAMJI I.T.T.A.No.206 OF 2o22 Of,IDER: per rro n'ble Sri Justtce P.SAM rOSIIy/ Heard Sri M. Naga Deepak, learned counsel for appellant.Perused the materia,l available on record. 2. An identical issue has already been taken up by a DivisionBench of this Court in LT.T.A.No.29l of 2013 which stood decidedon 17.O7.2OI3 in respect of the same assessee and the dispute inthe present appeal also is the same. 3. Given the fact that identical issue already stands decided, weare of the considered opinion that the instant I.T.T.A also issquarely covered and decided in the light of the decision of theDivision Bench of this Court in I.T.T.A.No.2Ol of 2013. 4. Accordingly, the present appeal stands dismissed in terms ofthe order of this Court in I.T.T.A.No.29l of 2Ol3 dated lZ.OZ.2Ol3. 5. Learned counsel for the petitioner submitted that the order inI.T.T.A.No.291 of 2O13 dated 17.07.2013 is challenged before theHon'ble Supreme Court and it is pending. Needless to say that thedecision of this Court would be subject to the outcome of the order 2 to be passed by the Hon'ble Supreme Court. No costs. Miscellaneous Petitions pending if any shall stand closed. SD/. M.VIJAYA BHASKERJOINT REGISTRAR7SECTION OFFICER //TRUE COPY//SECTION OFFICER To,1The lncome Tax Appellate Tribunal, Hyderabad [Bench 'B ][' ][Hyderabad]1The lncome Tax Appellate Tribunal, Hyderabad [Bench 'B ][' ][Hyderabad] The Commissioner of lncome [Tax ][(Appeals)-8, ][Hyderabad] 2 The Deputy Commissioner of [lncome ][Tax, Circle 14(2)' ][Hyderabad.] J One CC to SRI lvl. NAGA DEEPAK, [Advocate ] 4 Two CD Copies 5 kam \ },: HIGH COURT DATED:0810112024 ORDERITTA.No.2O6 of 2022 DISMISSING OFTHE APPEAL {[w.5]>q,z\ 1HE 14:q(\<a1 2 FtB 2021t.)** Dta,i.i (l\ \