Itta/263/2018 Of The Commissioner Of Income Tax-Tds v. M/S.idea Cellular Ltd

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD THURSDAY, THE NINETEENTH DAY OF SEPTEIVBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAOl.T.T.A. Nos: 263 270 272 276 277 292 AND 299 0F 2018 l.T.T.A.No. 263 ot 2018 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,196'lagainst the Order dated 25.10.2017 passed in ITA No. 1 665/HYD/20 1 4 for theAssessment Year 2007 -2008 on the file of the lncome Tax Appellate Tribunal,Hyderabad Bench 'B', Hyderabad preferred against the Order dated 05.08.2014passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2o13-14 on the file of theCommissioner of lncome Tax (Appeals)-ll, Hyderabad preferred against the Orderdated 31 .12.2009 passed in TAN HYD|009'16G on the file of the AssistantCommissioner of lncome Tax, Circle - 14(2), Hyderabad. Between: The Commissioner of lncome Tax-TDS, Hyderabad ...Appellant AND M/s.ldea Cellular Ltd., H.No.5-9-62, KLK Estates, Fateh Maidan Road,Hyderabad ...Respondent |.T.T.A.No. 270 of 2018 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,'1961against the Order dated 25.10.2017 passed in ITA No. 1666/HYD/2014 for theagainst the Order dated 25.10.2017 passed in ITA No. 1666/HYD/2014 for theAssessment Year 2008-2009 on the file of the lncome Tax Appellate Tribunal,Hyderabad Bench 'B', Hyderabad preferred against the Order dated 05.08.2014passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2o13-14 on the file of thepassed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2o13-14 on the file of the Commissioner of ln:r:me Tax [(Appeals)-ll, ]Hyderabad [preferred ][against ][the ][Order]dated 31 .12.2009 p:ssed in TAN HYD|009 16G on the file of the [Assistant]Commissioner of lnccme Tax, Circle - 14(2), Hyderabad. Between: The Commisr;ir)ner of lncome Tax-TDS, Hyderabad. ...AppellanURespondent AND l\l/s. ldea C:llular Ltd., H.No.5-9-62, KLK Estates, Fateh Maidan Road,Hyderabad ... Res po n de nUAppe ll ant |.T.T.A.No. 272 of 2018 lncome Tax l'r bunal Appeal Under Section 2604 of the lncome Tax [Act, 1961]against the Order l;rted 25.10.2017 [passed ]in ITA No. 17671HYD12014 [for ]theAssessment Year 1l(108-2009 on the file of the lncome Tax Appellate Tribunal,Hyderabad Bench E', Hyderabad preferred against the Order dated 05.08.2014passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2013-14 on the file of theCommissioner of lnc,;me Tax (Appeals)-ll, Hyderabad [preferred ]against the Orderdaled 31 .12.2009 passed in TAN HYD|00916G on the file of the AssistantCommissioner of ln<;cme Tax, Circle - 14(2), Hyderabad. Between: The Commisr;i,rner of lncome Tax-TDS, Hyderabad ...Appellant AND IV/s. ldea Cellular Ltd., H.No.5-9-62, KLK Estates, Fateh lvlaidan Road,Hyderabad ...Respondent |.T.T.A.No. 276 of 2018 lncome Tax'-r,bunal Appeal Under Section 2604 of the lncome Tax Act,1961against the Order C.rted 25102017 passed in ITA No. 17651HYD12014 for theAssessment Year l2(t06-2007 on the file of the lncome Tax Appellate Tribunal,Hyderabad Bench E', Hyderabad preferred against the Order dated 05.08.2014 passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2O13-14 on the fite of theCommissioner of lncome Tax (Appeals)-ll, Hyderabad preferred against the Orderdated 31 .12.2009 passed in TAN HYD|00916G on the file of the AssistantCommissioner of lncome Tax, Circle - 1 d),Hyderabad. Between: The Commissioner of lncome Tax-TDS, Hyderabad ...Appellant AND Mis. ldea Cellular Ltd., H.No.5-9-62, KLK Estates, Fateh Maidan Road,Hyderabad ...Respondent l.T.T.A.No. 277 ot 2018 passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2O13-14 on the fite of theCommissioner of lncome Tax (Appeals)-ll, Hyderabad preferred against the Orderdated 31 .12.2009 passed in TAN HYD|00916G on the file of the AssistantCommissioner of lncome Tax, Circle - 1 d),Hyderabad. Between: The Commissioner of lncome Tax-TDS, Hyderabad ...Appellant AND Mis. ldea Cellular Ltd., H.No.5-9-62, KLK Estates, Fateh Maidan Road,Hyderabad ...Respondent l.T.T.A.No. 277 ot 2018 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,1961against the Order dated 25.10.2017 passed in ITA No. 17641HYD12014 for theagainst the Order dated 25.10.2017 passed in ITA No. 17641HYD12014 for theAssessment Year 2005-2006 on the file of the lncome Tax Appellate Tribunal,Hyderabad Bench ['B', ]Hyderabad prefered against the Order dated 05.08.2014passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2O13-14 on the file of theCommissioner of lncome Tax (Appeals)-ll, Hyderabad preferred against the Orderdated 31.12.2009 passed in TAN HYD|009'16G on the file of the AssistantCommissioner of lncome Tax, Circle - 14(2), Hyderabad.Hyderabad Bench ['B', ]Hyderabad prefered against the Order dated 05.08.2014passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2O13-14 on the file of theCommissioner of lncome Tax (Appeals)-ll, Hyderabad preferred against the Orderdated 31.12.2009 passed in TAN HYD|009'16G on the file of the AssistantCommissioner of lncome Tax, Circle - 14(2), Hyderabad. Between; The Commissioner of lncome Tax-TDS, Hyderabad ...Appe llanURes ponde nt AND M/s. ldea Cellular Ltd., H.No.5-9-62, KLK Estates, Fateh lr,4aidan Road,Hyderabad ...RespondenUAppellant !.T.T.A.No. 292 of 2018 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,'1961against the Order dated 25.10.2A17 passed in ITA No. 17631HYD12014 for lheAssessment Year 20O4-2OO5 on the file of the lncome Tax Appellate Tribunal,against the Order dated 25.10.2A17 passed in ITA No. 17631HYD12014 for lheAssessment Year 20O4-2OO5 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench ['B ], Hyderabad preferred against the Order dated 05.08.2014passed in ITA No. 0265 to 0270/Clf(A)-ll, Hydl2O13-14 on the file of theCommissioner of ln,:ome Tax (Appeals)-ll, Hyderabad preferred against the Orderdaled 31 .12.2009 c;rssed in TAN HYD|009'16G on the file of the AssistantCommissioner of lncome Tax, Circle - 14(2), Hyderabad. Between: The Commiss ir,ner of lncome Tax-TDS, Hyderabad ...AppellanU Appellant AND M/s. ldea Cel ular Ltd., H.No.5-9-62, KLK Estates, Fateh lv]aidan Road,Hyderabad ...RespondenU Respondent |.T.T.A.No. 299 of 2rl'18 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,196 1against the Order rlerted 25.10.2017 passed in ITA No. 17661HYD12014 fot theagainst the Order rlerted 25.10.2017 passed in ITA No. 17661HYD12014 fot theAssessment Year 2407 -2O08 on the file of the lncome Tax Appellate Tribunal,Hyderabad Bench ['3, ]Hyderabad preferred against the Order dated 05-08.2014passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2O13-14 on the file of theCommissioner of lnr:c,me Tax (Appeals)-ll, Hyderabad preferred against the Orderdaled 31 .12.2009 rassed in TAN HYD|00916G on the file of the Assistantdaled 31 .12.2009 rassed in TAN HYD|00916G on the file of the AssistantCommissioner of lnccre Tax, Circle - 14(2), Hyderabad. Between: The Commissic ner of lncome Tax-TDS, Hyderabad ...AppellanU Appellant AND IVI/s. ldea Ce:llular Ltd.,H.No.5-9-62, KLK Estates, Fateh [vlaidan Road,HyderabadHyderabad ...RespondenU Respondent s. Counsel for the Appellant (in all ITTA's) : Sri A. Rama Krishna Reddy, JuniorSC representing Sri A. Radha Krishna, Senior SCfor lT Department Counsel for the Respondent (in all ITTA's) : Sri T. Bala Mohan Reddy The Court delivered the following: COMMON JUDGMENT ii::i 1' \ THE HONOURABLE SRI JUSTICE SUJOY PAUL Between: The Commissic ner of lncome Tax-TDS, Hyderabad ...AppellanU Appellant AND IVI/s. ldea Ce:llular Ltd.,H.No.5-9-62, KLK Estates, Fateh [vlaidan Road,HyderabadHyderabad ...RespondenU Respondent s. Counsel for the Appellant (in all ITTA's) : Sri A. Rama Krishna Reddy, JuniorSC representing Sri A. Radha Krishna, Senior SCfor lT Department Counsel for the Respondent (in all ITTA's) : Sri T. Bala Mohan Reddy The Court delivered the following: COMMON JUDGMENT ii::i 1' \ THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOUILTBLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAOITTA Nos,263 270 272 276 277 292 and,299 of 2OlaCOMMON JUDGMENT (per Hon'ble SP,J) Sri A. Rama Krishna Reddy, learned Junior Standing Counsel repre ienting Sri A. Radha Krishna, learned SeniorStanding Counr;el for Income Tax Department, for the appellants2. Learn,:rl counsel for the appellants submits that noadjudication Ls required in these appeals because under thescheme " Direcl Tax Viuad Se Vishwa!, the disputes are settledbetween the parties.Standing Counr;el for Income Tax Department, for the appellants2. Learn,:rl counsel for the appellants submits that noadjudication Ls required in these appeals because under thescheme " Direcl Tax Viuad Se Vishwa!, the disputes are settledbetween the parties. 3Accorrlingly, these appeals are dismissed as withdrawn. Nocosts. Interloc utory applications, if any pending, shall also stand closed. _d sd/-K. SRtN|VAS&RAOJOTNT RFGTSTRARbSECTION OFFICER //TRUE COPY// To,1The lncome Tax Appellate Tribunal, Hyderabad Bench'B', Hyderabad.2The Commissior er of lncome Tax (Appeals)-ll, Hyderabad.3The Assistant Oommissioner of lncome Tax, Circle - 14(2), Hyderabad4One CC to Sri A. Radha Krishna, Senior counsel, Advocate qOne CC to Sri [-'. ]Bala Mohan Reddy, Advocate 6Two CD Copier;1The lncome Tax Appellate Tribunal, Hyderabad Bench'B', Hyderabad.2The Commissior er of lncome Tax (Appeals)-ll, Hyderabad.3The Assistant Oommissioner of lncome Tax, Circle - 14(2), Hyderabad4One CC to Sri A. Radha Krishna, Senior counsel, Advocate qOne CC to Sri [-'. ]Bala Mohan Reddy, Advocate 6Two CD Copier;Njb/DL \ l HIGH COURT DATED:19109t2024 14 I4:(,[(:]+'$(L)2 1 rv0l/ ?0?1,{\a;c't'\, COMMON JI.JDGMENT\a;\,ITTA. Nos. 26.3, 27 0, 27 2, 27 6, 277, 292 & 299 of 201 I DISMISSING ALL THESE APPEALSAS WITHDRAWNWITHOUT C(]STS W: