Itta/281/2018 Of M/S. Vodafone Mobile Services Limited v. Assistant Commissioner Of Income Tax

IN THE HIGH COURT FOR THE STATE OF TELANGANAAT HYDERABAD TUESDAY, THE THIRD DAY OF SEPTEMBERTWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAULANDTHE HONOURABLE SRIJUSTICE NAMAVARAPU RAJESHWAR RAO INCOME TAX TRIBUNAL APPEAL NO: 281 OF 2018 lncome Tax Tribunal Appeal Under Section 260 A of the lncome [Tax ][Act]196't against the order dated 30-05-2018 in ITA No. 41lHyd/2018 [on ][the ][file ][of]the lncome Tax Appellate Tribunal Hyderabad Bench - B, [Hyderabad ]in [for]assessment Year 2016-17 [preferred ]against the Order dated [30-1 ]1-2017 [on ][the]file of Commissioner of Income Tax (Appeals)-8, Hyderabad ITTA.No.0296/ClT(A)-BlHydl2016-17 [preferred ]against the Order dated 27-02-2Q17 [onthe]file of the Assistant Commissioner of lncome-Tax, TDS circle-2('l ), [Hyderabad.] Between: M/s. Vodafone Mobile Services Limited,, [(Formerly ]M/s Vodafone [South]Limited), 1-10-178, Varun Towers - ll,6th Floor, Begumpet, [Hyderabad ][- ][500]016, Telangana. ...AppellanUAppellant AND Assistant Commissioner of lncome Tax, TDS Circle [- ][2(1), ][Hyderabad, 4th]Floor, A - Block, I.T. Towers, A.C. [guards, ]Hyderabad [- ]500 004, [Telangana.] ...RespondenU ResPondent lA NO: 2 OF 2018 Petition under Section 151 CPC [praying ]that [in ]the [circumstances ][stated ][in]the affidavit filed in support of the [petition, ]the [High Court ][may ][be pleased to direct]the Respondent not to take any coercive [steps ][for ][the ][recovery ][of the ][balance]alleged demand, [pending ]disposal of the above appeal. Cbunsel for the Appellant : Sri A V A Siva KartikeyaCounsel for the Respondent: Sri A Rama Krishan [Reddy ][representing]Sri A. Radha Krishna The Court delivered the following: Judgment THE HONOURABLE AND THE HONOURABLE [I{AMAVARAPU RA"'ESHWAR RAO]I.T.T.A.[No.2][81 ][0F ][2018] JUDG[MENT:][ (per ][Hon'ble Justice ][Sujog Paul)] SriA.V.A.SivaKartikeya,learnedCounselfortheappellant,Sri A.Rama [Krishna ][Reddy, ][learned counsel representing ][Sri ][Radha]Krishna, [learned counsel for the respondent'] 2. With the [consent, finallY heard'] 3.Learnedcounselfortheappeilant'attheoulset'bypiacingreliance on [the ][judgment ][of ][Hon'ble Supreme ][Court ][in ][Bharati]Cellular Ltd., [v. ][Assistant ][Commissioner ][of ][Income ][TaxL ][submits]that singular [point ][involved ][in this ][matter is ][no ][more ][res ][integra ][and]curtains [are ][frnally ][clrawn ][by ][the ][Hon'blc ][Supreme ][Court ][in ][the ][said]case. It is [submitted ][that ][the stand of the petitioner ][was ][tl)c ][activity]in question [is ][a ][sa1e, ][whereas ][the ][responclents ][are ][treating ][it ][to ][be]'commission". [Since, ][the ][Hon'ble Supreme ][Court ][has ][dt:cided ][the]aforesaid [poin*. ][in ][favour ][of ][assessees, ][the ][impugned order ][rnay ][be ][set]aside. 4. Learned counselfor the [respondent ][fairly ][submitted ][that]singular point [above]indeed covered [by the ][recent ][ju<lgment]1nBharati Cellular [Ltd's ][case ][suPra'] 5Resultantly, the [impugned order ][is ][set ][aside ]['] 6. Accordingly, the Appcal is allowed. No costs. Interlocutory [..]applications, if any pending, shall also stand closed sd/- A.v.s.s.c.s.M.MAJOINT REGISR //TRUE COPY//SECTION OFFICER To, 1. The lncome [Tax Appellate ][Tribunal ][Hyderabad Bench - ][B' ][Hyderabad] 2. The Commissioner [of ][lncome ][Tax ][(Appeals)-B' ][Hyderabad ][[, ][.]][[.]] [[, ][.]][[.]]5. fft" Assistant [Commissioner of ][lncome-Tax' TDS circle-2(1)' ][Hyderabad]+ On" CC [to Sri ] [Siva Kartikeya, Advocate ]+ On" CC [to Sri ] [Siva Kartikeya, Advocate ] 5. One CC [to ][Sri ][Radha Krishna, Advocate 6. Two CD [CoPies] ADI(gh HIGH GOURT DATED:0310912024 JUDGMENT ITTA.No.281 of 2018 ALLOWING THE ITTAWITHOUT COSTS g[(9d4]X6. sd/- A.v.s.s.c.s.M.MAJOINT REGISR //TRUE COPY//SECTION OFFICER To, 1. The lncome [Tax Appellate ][Tribunal ][Hyderabad Bench - ][B' ][Hyderabad] 2. The Commissioner [of ][lncome ][Tax ][(Appeals)-B' ][Hyderabad ][[, ][.]][[.]] [[, ][.]][[.]]5. fft" Assistant [Commissioner of ][lncome-Tax' TDS circle-2(1)' ][Hyderabad]+ On" CC [to Sri ] [Siva Kartikeya, Advocate ]+ On" CC [to Sri ] [Siva Kartikeya, Advocate ] 5. One CC [to ][Sri ][Radha Krishna, Advocate 6. Two CD [CoPies] ADI(gh HIGH GOURT DATED:0310912024 JUDGMENT ITTA.No.281 of 2018 ALLOWING THE ITTAWITHOUT COSTS g[(9d4]X6. IEi4/"t'l-)ct"lr [L]fr t ttrit, iI\,22x*,ai\\.\ [,/]t \""'1 --.:-, .-t tt,l * ;7<+,//-:-;-.-'