With The Consent, Hnally Heard v. Resultantll., The Impugned Order Is Set Aside

IN THE HIGH COURT FOR THE STATE AT HYDERABAD TUESDAY ,THE THIRD DAY OF TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE ANDTHE HONOURABLE SRI JUSTICE INCOME TAX TRIBUNAL AP [NO: 760 ] [2017] lncome Tax Tribunal Appeal filed under [section ][260A ][of ][the ][lncome Tax ][Act,]1961 against the order dated [29.09.2017 passed ][in ][ITA No. 1405lHl2O15fot ][the]Assessment year 2014-2015 on [the ][file of ][the ][lncome ][Tax ][Appellate ][Tribunal,]Hyderabad Benches [''A", ]Hyderabad [preferred against ][the ][Order ][dated ][09. ][10.2015]passed in ITA No. O412tClT(A)-8lHyd/2015-16 on [the ][file ][of ][the office ][of ][the]commissioner of lncome Tax [(Appeals) ]- [B, ][Hyderabad ][preferred against the ][order]dated 14.11.2014 [passed ]in TAN [on ][the ][file ][of ][the ][Deputy]Commissioner of lncome [Tax ][Circle ]- [15(1), Hyderabad.] Between: IVI/s. Vodafone tr4obile Services [Limited, (Formely lt/l/s Vodefaone ][South]Limited) 1'10-178, Varun Towers-ll, [6th Floor, Begumpet, Hyderabad-500016']...AppellanUApPellant AND Deputv commissioner of [rncome ][rax ][(rDS), ][ci;"j".J:[?,-g$11r"x1.] l.A. NO: 1 OF 2017(ITTAMP [NO: ][749 ] [20171] Petition under section [151 ][of ][CPC praying ][that ][in ][the ][circumstances ][stated]in the affidavit filed in support [of ][the ][petition, ][the ][High ][court ][may ][be ][pleased ][to]take any coercive steps [for the ][recovery ][of the ][balance ][alleged ][demand, ][pending]disposal of the above aPPeal. Counsel for the Appellant : [Sri ][A.V.A. Siva ][Kartikeya] Counsel for the RespondentSri A. Rama Krishna Reddy, [representing]Sri Radha Krishna The Court delivered the following: THE HONOURABLE SRI JUSTICE AND THE HONOURABLE SRI JUSTICE NAMAVARAPU I.T.T.A.No.760 OF 2017 JUDGMENT: [(per ]llon'ble Justice [Sujog Paul)] Sri A.V.A.Siva Kartikeya, Iearned counsel for the [a ][ppel1ant,]Sri A.Rama Krishna Reddy, learned [counsel represetlting ][Sri ][Radha]Krishna, learned counsel for the respondent. 2. With the consent, hnally heard. 3. karned counsel for the appellant, at the ouiset, [b'7 ][placing]reliance on the [judgment ]of Hon'ble Supreme Court in BharatiCellular Ltd., v. Assistant Commissioner of Income Taxr [submits]that 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 ][said]case. It is submitted that the stand of the [petitioner ][was ]the [activity]in question is a sa1e, r,r,hereas the respondents are [treatinl3 ]it to [be]"commission". Since, the Hon'ble Supreme Court [has ]der:ided [the]aforesaid point in favour of assessees, the impugned order rr ay [be ]setaside. 4. l,earned counsel for the respondent fairly submil.ted thatsingular point above indeed covered by the recent [judgment ]inBharati Cellular Ltd's case supra. 5. Resultantll., the impugned order is set aside. It 6. Accordingly, the [Appeai ][is ][allowed. ][No costs' ][Interlocutory]applications, [if ][any pending, shall ][also ][stand ][closed' ] ,/ ./' Sd/. M. VIJAYA BHASI(ERJOINT REGISTRAR -i\/ \I/ //TRUE COPY// SECTION OFFICER To, l. The lncome [Tax ][Appellate ][Tribunal' ][Hyderabad ][Benches ]["A"]HYderabad.HYderabad. 2-TheCommlssloneroflncomeTax(Appeals)_8'Hyderabad..3. The [Deputy ][commlsionei ][oJ ][tncoine'rax ][Circle ][- i ][5(1)' ][Hyderabad]cCio ['sr.i ][A.V.A. ][Siva ][Kartikeva ][Advocate ][[oPUC]]3. The [Deputy ][commlsionei ][oJ ][tncoine'rax ][Circle ][- i ][5(1)' ][Hyderabad]cCio ['sr.i ][A.V.A. ][Siva ][Kartikeva ][Advocate ][[oPUC]]; o;; o;; 5. 6;; [cc ][io ][s,i ][Radha Krishna, Advocate ] 6. Two [CoPies] Njb/DL Y\' HIGH COURT DATED:0310912024 JUDGMENT ITTA.No.760 of 2017 ,/ ./' Sd/. M. VIJAYA BHASI(ERJOINT REGISTRAR -i\/ \I/ //TRUE COPY// SECTION OFFICER To, l. The lncome [Tax ][Appellate ][Tribunal' ][Hyderabad ][Benches ]["A"]HYderabad.HYderabad. 2-TheCommlssloneroflncomeTax(Appeals)_8'Hyderabad..3. The [Deputy ][commlsionei ][oJ ][tncoine'rax ][Circle ][- i ][5(1)' ][Hyderabad]cCio ['sr.i ][A.V.A. ][Siva ][Kartikeva ][Advocate ][[oPUC]]3. The [Deputy ][commlsionei ][oJ ][tncoine'rax ][Circle ][- i ][5(1)' ][Hyderabad]cCio ['sr.i ][A.V.A. ][Siva ][Kartikeva ][Advocate ][[oPUC]]; o;; o;; 5. 6;; [cc ][io ][s,i ][Radha Krishna, Advocate ] 6. Two [CoPies] Njb/DL Y\' HIGH COURT DATED:0310912024 JUDGMENT ITTA.No.760 of 2017 ALLOWING THE ITTAWITHOUT COSTS aL# V^6-t"W '- )\'c .('I)r 4 [itty ]20Zl:il111:. ,'!j/