IDEA CELLULAR LTD., V. THE COMMISSIONR OF INCOME TAX (TDS)

ITTA/696/2014

AI Insights

The case involves IDEA CELLULAR LTD., the appellant, who filed an appeal against the order of the Income Tax Appellate Tribunal, Hyderabad, concerning the assessment year 2005-06. The appeal was initially against the order of the Commissioner of Income Tax (Appeals)-II, Hyderabad, and further against the order of the Assistant Commissioner of Income Tax, Circle '14 (2)', Hyderabad. The appellant sought to withdraw the appeal in light of the Direct Tax Vivad se Vishwas Scheme, 2020, which aims to resolve pending tax disputes. The respondent in this case was the Commissioner of Income Tax (TDS), Hyderabad.

• Counselvise Citation: [2021] 140 COUNSELVISE.COM (IT) 691484 (HC-TELANGANA)
• Appeal Type: Others
• Pronouncement Date: 06-09-2021
• Assessment Year: misc
• Laws Referred To: Income Tax Act, 1961, Direct Tax Vivad se Vishwas Scheme, 2020
• Result in Favour of: Others
• Court: HIGH COURT
• Department Lawyers: B NARASIMHA SARMA
• Assessee Lawyers: T BALA MOHAN REDDY
• Keywords: Direct Tax Vivad Se Vishwas Scheme; Income Tax Tribunal Appeal; Withdrawal of appeal
• Section: 260A; 151

Judgement Text

"IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD N/ONDAY, THE SIXTH DAY OF SEPTEIVBER TWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE THE ACTING CHIEF JUSTICE SRI M.S.RAMACHANDRA RAO AND THE HON'LE SRI JUSTICE T,VINOD KUMAR NO. 10F 20 1 IN/AND INCOME TAX TR IBUNAL APPEAL NO: 696 o F 2014 (lncome Tax Tribunal Appeal Under section 260 A of the lncome Tax Act, 1961 of the lncome Tax Act, against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench ' A \" Hyderabad in ITA No. 1084 / Hyd 12011 for assessment Year 2005-06 dated preferred against the order of the commissioner of lncome Tax (Appeals )-ll Hyderabad in l.T.A. No.0259 / clT (A) -ll / 09.10 dated 25-03.201,1 preferred against the order of the Asst. Commissioner of lncome Tax, Circle '14 (2)' Hyderabad TAN No. HYD '100916G dated 31-'12-200$ Between: IDEA CELLULAR LTD., a company incorporated under the_companie^s Act,. 1956 , hu;i;glG R;gisterJO Otfice at #'Ploino. 18, Sunan T_owers, Sector 11, Gandhi.Nagar, :AZOri anO tircle office at kLX Estate, 3rd Floor, Fateh Maidan _Road, Hyderabad SOOOOi n\"p. OV i[s Au[norised Representative, Mr.Giridhar Rao, lvlanager Legal and Authorised Signatory ...APPELLANT AND The Commissioner of lncome Tax (TDS), lT Towers' A.C Guards, Hyderabad' ...RESPONDENT lA NO: 1 OF 2021 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 permit the Appellant to withdraw the present appeal in ITTA No. 696 of 2014' Counsel for the Appellant: SRI T. BALA MOHAN REDDY Counsel for the Respondent: SRI B, NARASIMHA SARMA The Court made the following: COMMON ORDER HONOURABLE THE ACTING CHIEF JUSTICE SRI M.S.RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T.VINOD KUMAR I.A. No. 1 of 2O2l IN/AND LT.T.A. No.696 OF 2014 COMMON ORDER: (Per lhe Actitlg Clief Justice Sri M.S.RctrnacltLtLclra Ruo) The appeilant has filed LA.No.l of 2O21 seeking permission to withdraw the appeal in view of the order in Form No.3 dated 30.03.2021 passed under the Direct Tax Vivad se Vishwas Scheme, 2020. 2. Having regard to the said plea, I.A.No.1 of 202 I is ordered and ITTA.No.696 ol 2014 is dismissed as withdrar,'n'n. In the event, the appellant does not get favourable relief under the said scheme, it is granted liberty to revive this appeal. 3. Pending miscellaneous petitions, if any, in this appeal sl-rall also stand clismissed. SD/.K.SRINIVASA RAO JOINT REGISTRAR //TRUE COPY// d\" SECTION OFFICER To, 1. The lncome Tax Appellate Tribunal, Hyderabad Bench ' A ', Hyderabad 2. The Commissioner of lncome Tax (Appeals) -ll Hyderabad. 3. The Assistant Commissioner of lncome Tax, Circle -14 (2), Hyderabad. 4. One CC to Sri T. Bala Mohan Reddy, Advocate [OPUC] 5. One CC to Sri B. Narasimha Sarma, Advocate [OPUC] 6. Two CD Copies 7. One Spare Copy Kul gbr ty HIGH COURT DATED: 0610912021 COMMON ORDER l.A.No.1 OF 2021 IN/AND ITTA.No.696 of 2014 (c lflE s ,c ,.) .... -1, \"-'-..-^,.,-\" t' 18 00t20ilt (f' f' ORDERING THE I.A. AND DISMISSING THE ITTA AS WITHDRAWN r2 ois\" "