Itta/759/2017 Of M/S Vodafone Mobile Services Limited v. Deputy Commissioner Of Income Tax (Tds)

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 SRI JUSTICE NAMAVARAPU RAJESHWAR RAO INCOME TAX TRIBUNAL APPEAL NO: 759 OF 2017 lncome Tax Tribunal Appeal filed under Section 2604 of the lncome Tax Act,1961 against the Order dated 29.09.2017 passed in ITA No. 14O4tHt2O1S for theAssessment year 2015-2016 on the file of the lncome Tax Appellate Tribunal,Hyderabad Benches "A", Hyderabad preferred against the Order dated 09.10.2015passed in ITA No. 0411/ClT(A)-8/Hydl2O15-16 on the file of the Office of theCommissioner of lncome Tax (Appeals) - 8, Hyderabad prefened against the Orderdated 14.11.2014 passed in TAN HYDH00652B on the file of the DeputyCommissioner of lncome Tax Circle - 15(1), Hyderabad. Between: M/s. Vodafone Mobile Services Limlted, (Formerly M/s. vodafone SouthLimited) 1-10-178, Varun Towers-ll, 6th Floor, Begumpet, Hyderabad - 500016 ...Appellant/Appellant AND Deputy Commissioner of lncome Tax (TDS), Circle - 15 (2) Hyderabad ...RespondenURespondent l.A. NO: 1 OF 2O17(ITTAMP. NO: 748 OF 2017 Petition under Section 1 5'l of CPC praying that in the circumstancesstated in the affidavit filed in support of the petition, the High Court may bepleased to direct the Respondent not to take any coereive steps for the recoveryof the balance alleged demand, pending disposal of the above appeal. Counsel for the Appellant : Sri A.V.A. Siva Kartikeya Counsel for the Respondent : Sri A. Rama Krishna Reddy, representing Sri Radha Krishna The Court delivered the following: JUDGMENT THE HOITOURABLE SRI JUSTICE SUJOY AND THE HONOURABLE [SRI JUS?ICE ] I.T.T.A.No.759 OF 2017 JU[DGMENT:][ (per ][Hon'ble ][Justice ][Sujog Paul)] . [Sri ][A.V.A.Siva ][Kartikeya, learned counsel ][for ][the ][appeilant,]Sri A.Rama [Krishna ][Reddy, learned ][counsel representing ][Sri ][Radha]Krishna, [learned ][counsel for ][the ][respondent.] 2. With the consent, finally heard.3. Leamed counsel for the appellant, at [the ][outset, ][by ][placing]reliance on [the ][judgment ][of ][Honble ][Supreme ][Court ][in ][Bharati]Cellular [Ltd., ][v. ][Asslstant ][Commlssioner ][of Income Taxr ][submits]that singnlar [point ][involved ][in ][this ][matter ][is ][no ][more ][res integra ][al:.d]curtains [are ][finally drawn ][by ][the Honble ][Supreme ][Court ][in ][the ][said]case. It is [submitted ]that [the stand of the petitioner ][was the ][activity]in question is a [sale, whereas ][the ][respondents ][are treating ][it ][to ][be]"commission". [Since, ][the ][Hon'ble Supreme ][Court ][has ][decided ][the]aforesaid [point ][in ][favour ][of ][assessees, ][the impugned ][order ][may ][be ][set]aside. 4 - learned counsel for the respondent fairly submitted [that]singular [point ][above indeed ][covered ][by ]the [recent ][judgment ][in] Bharati Cellular [Ltd's ][case ][supra.] 5. Resultantly, the impugned order is set aside. ' 1zozal+ez [trR ][247 ]{sc) 6. Accordingly, the Appeal is allowed. No costs. [Interlocutory]applications, if any pending, shall [also stand ][closed] Sd/- M. VIJAYA JOINT REGISTRAR-/g/SECTION OFFICER //TRUE COPY// To, l The lncome Tax [Appellate ][Tribunal, ][Hyderabad ][Benches ]["A"]Hvderabad. Hvderabad.z Ttie Commissioner of [lncome ][Tax ][(Appeals) ]- [8 ][Hyderabad]3 The Deoutv commissioner [of ][lncome Tax Circle ]- [15(1), Hyderabad]4 One CC'to Sri A.V.A. [Siva ][Kartikeya' Advocate ]IOPUC]5. One CC to Sr;$adha [Krishna, ][Advocate ] 6. Two CD CoDies Ni b HIGH COURT DATED:0310912024 JUDGMENTITTA.No.759 of 2017 ALLOWING THE ITTAWITHOUT COSTS E ([o][F.][ .rH€ ] .i t-oBJm{ zo25,']*{DATCHID ),OA)