Vodafone Essar Gujarat Ltd., Ahmedabad V. The ACIT., Circle-8, Ahmedabad

ITA 774/AHD/2011

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 94289 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 year(s) 5 month(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-08-2015
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: A
• Next Hearing Date: 10-08-2015
• Assessment Year: 2005-2006
• Appeal Filed On: 10-03-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R I PATEL
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD A BENCH AHMEDABAD , BEFORE SHRI G. D. AG RAWAL, VICE PRESIDEN T, AND SHRI S. S. GODAR A, JUDICIAL MEMBER . ITA. NO. 774 /AHD/201 1 (ASSES SMENT YEAR:200 5 - 06 ) VODAFONE ESSAR GUJARAT LTD. VODAFONE HOUSE, CORPORATE ROAD, PRAHLADNAGAR, OFF S.G. ROAD, AHMEDABAD - 380051 APPELLANT VS. ASST. COMMISSIONER OF INCOME TAX, CIRCLE - 8, AHMEDABAD RESPONDENT PAN: AAACF1190P / BY ASSESSEE : SHRI DHINAL SHAH, A.R. / BY REVENUE : SHRI R. I. PATEL, CIT. D.R. / DATE OF HEARING : 10 .0 8 .2015 / DATE OF PRONOUNCEMENT : 14 . 0 8 .2015 ORDER PER S. S. GODARA, J UDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 20 0 5 - 0 6 ARISE S FROM ORDER OF THE CIT(APPEALS) - XIV, AHMEDABAD, DATED 1 8 / 0 1/2011 PASSED IN APPEAL N O. CIT(A) XIV/ ACIT ITA NO. 774 /AHD/2011 , A.Y. 05 - 06 (VODAFONE ESSAR GUJARAT LTD. VS. ACIT) 2 CIR .8/ 0 7/ 20 10 - 11 , IN PROCEEDINGS U/S.143(3) R.W.S. 147 OF THE INCOME TAX ACT, 196 1, HEREAFTER THE ACT . 2. THE ASSESSEES SOLE SUBSTANTIVE GROUND CHALLENGES THE CIT(A)S ORDER UPHOLDING VALIDITY OF THE RE - OPENING TAKEN RECOURSE TO BY THE ASSESSING OFFICER. HE HAD FRAMED A REGULAR ASSESSMENT IN ASSESSEES CASE ON 31.12.2007. THERE AFTER, A SECTION 148 NOTICE DATED 04.03.2009 STOOD ISSUED. THE ASSESSING OFFICER FRAMED RE - ASSESSMENT ON 30.12.2009 DISALLOWING / ADDING A SUM OF RS. 46,08,18,462/ - PAID AS LICENSE FEE. 3. THE ASSESSEE PREFERRED APPEAL INTER ALIA CHALLENGING VALIDITY O F THE RE - OPENING AS WELL AS CORRECTNESS OF THE ABOVE STATE DISALLOWANCE ON MERITS. THE CIT(A)S ORDER REJECT S ITS FORMER PLEA AND ACCEPT S THE LATTER ONE. THIS LEAVES THE ASSESSEE AGGRIEVED. 4. WE HAVE HEARD BOTH THE PARTIES AND GONE THROUGH THE CASE FI LE. BOTH PARTIES INFORM US THAT A CO - ORDINATE BENCH IN ITA NO.949/AHD/2011 DECIDED ON 27.11.2014 HAS ALREADY UPHELD THE CIT(A)S ORDER DELETING THE ABOVE STATED DISALLOWANCE ON MERITS. WE OBSERVE IN THESE FACTS THAT THE ASSESSEES LEGAL GROUND RAISED IN THIS APPEAL HAS BEEN RENDERED ACADEMIC. THE ASSESSEE FAILS TO POINT OUT ANY EXCEPTION THERETO. THIS SOLE SUBSTANTIVE GROUND FAILS. ITA NO. 774 /AHD/2011 , A.Y. 05 - 06 (VODAFONE ESSAR GUJARAT LTD. VS. ACIT) 3 5. THIS ASSESSEES APPEAL IS DISMISSED AS HAVING BEEN RENDERED INFRUCTUOUS. ORDERED ACCORDINGLY. PRONOUNCED IN THE OPEN COURT ON THIS THE 14 TH DAY OF AUGUST , 201 5 . SD/ - SD/ - ( G. D. AGRAWAL ) ( S. S. GODARA ) VICE PRESIDENT JUDICIAL MEMBER AHMEDABAD: DATED 14 /0 8 /2015 TRUE COPY S.K.SINHA / COPY OF ORDER FORWAR DED TO: - 1. / REVENUE 2. / ASSESSEE 3. / CONCERNED CIT 4. - / CIT (A) 5. , , / DR, ITAT, AHMEDABAD 6. / GUARD FILE. BY ORDER / , / ,