ACIT (TDS), Jaipur V. IDEA CELLULAR LTD, Jaipur

ITA 977/JPR/2015

• Counselvise Citation: [2017] 127 COUNSELVISE.COM (IT) 1982 (ITAT-JAIPUR)
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 06-10-2017
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: A
• Assessment Year: 2013-2014
• Appeal Filed On: 14-12-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: VARINDER MEHTA
• Assessee Lawyers: ARUN MAHESHWARI; KETKI MITTAL CA DH RK
• Keywords: Non-deduction of tax
• Section: 201(1)

Judgement Text

AVK;DJ VIHYH; VF/KDJ.K] T;IQJ U;K;IHB] T;IQJ IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHE S, JAIPUR JH HKKXPUN] YS[KK LNL; ,OA JH DQY HKKJR] U;KF;D LNL; DS LE{K BEFORE: SHRI BHAGCHAND, AM AND SHRI KUL BHARAT, JM VK;DJ VIHY LA-@ ITA NO. 953/JP/2016 & 977/JP/2015 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2014-15 & 2013-14 DY. COMMISSIONER OF INCOME - TAX, (TDS), JAIPUR / ASSTT. COMMISSIONER OF INCOME-TAX (TDS), JAIPUR. CUKE VS. M/S IDEA CELLULAR LIMITED, PLOT NO. 1-2, JAI JAWAN COLONY, TONK ROAD, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACB 2100 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT VK;DJ VIHY LA-@ ITA NO. 293/JP/2014 FU/KZKJ.K O'K Z@ ASSESSMENT YEAR : 2011-12. M/S IDEA CELLULAR LIMITED, (FORMERLY KNOWN AS IDEA TELECOMMUNICATION LTD.) 1-2, JAI JAWAN COLONY, TONK ROAD, JAIPUR. CUKE VS. INCOME - TAX OFFICER (TDS) - 2, JAIPUR. LFKK;H YS[KK LA-@THVKBZVKJ LA-@ PAN NO. AAACB 2100 P VIHYKFKHZ@ APPELLANT IZR;FKHZ@ RESPONDENT JKTLO DH VKSJ LS@ REVENUE BY : SHRI VARINDER MEHTA (CIT) FU/KZKFJRH DH VKSJ LS@ ASSESSEE BY : SHRI ARUN MAHESHWARI & MS. KETKI MITTAL (CA) LQUOKBZ DH RKJH[K@ DATE OF HEARING : 05.10.2017. ?KKS'K .KK DH RKJH[K@ DATE OF PRONOUNCEMENT : 06/10/2017. VKNS'K@ ORDER PER SHRI KUL BHARAT, JM. THESE THREE APPEALS TWO BY THE REVENUE I.E. IN ITA NO. 953/JP/2016 & 977/JP/2015 PERTAINING TO THE ASSESSMENT YEAR 2014-15 & 2013-14 AND APPEAL OF THE ASSESSEE IN ITA NO. 293/JP/2014 PERTAINING TO THE ASSESSMENT YE AR 2011-12 ARE DIRECTED 2 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. AGAINST THE ORDER OF LD. CIT (A)-3, JAIPUR DATED 19 /08/2016, 23/10/2015 & 18/02/2014 RESPECTIVELY. 2. SINCE THE IDENTICAL GROUNDS HAVE BEEN RAISED AND SI MILAR ISSUES ARE INVOLVED IN ALL THESE APPEALS. ALL THESE APPEALS WERE TAKEN UP TOGETHER AND ARE BEING DISPOSED OF BY WAY OF CONSOLIDATED ORDER FOR THE SAKE OF CON VENIENCE AND BREVITY. FIRST, WE TAKE UP REVENUES APPEAL IN ITA NO. 953/JP/2016 PERTAINING TO THE ASSESSMENT YEAR 2014-15. IN THIS APPEAL, THE REVENUE HAS RAISED THE FOLLOWIN G GROUNDS OF APPEAL:- 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, WHETHER THE ASSESSEE IS LIABLE TO DEDUCT TDS U/S 194H OF THE IN COME TAX ACT, 1961 AS THE RELATION BETWEEN ASSESSEE AND DISTRIBUTORS I S THAT OF PRINCIPAL TO AGENT. 2. THE LD. CIT(A) HAS ERRED IN LAW IN DELETING THE DEMAND U/S 201(1) FOR NON-DEDUCTION OF TDS U/S 194H OF THE INCOME TAX ACT , 1961 ON COMMISSION TO VARIOUS DISTRIBUTORS. 3. ONLY EFFECTIVE GROUND IN THIS APPEAL IS AGAINST HOLDING THAT THE ASSESSEE IS NOT LIABLE TO DEDUCT THE TDS U/S 194H OF THE INCOME TAX ACT, 1961 IN RESPECT OF THE COMMISSION PAID TO ITS DISTRIBUTORS. 4. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE SUBM ITTED THAT THIS ISSUE IS SQUARELY COVERED IN FAVOUR OF THE ASSESSEE BY THE J UDGMENT OF THE HONBLE JURISDICTIONAL HIGH COURT IN ASSESSEES OWN CASE IN DB INCOME-TAX APPEAL NOS. 169/2015, 170/2015, 171/2015, 8/2016, 45/2016, 48/2 016 & 49/2016. LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO PAGE NO. 134 OF THE JUDGMENT OF THE HONBLE HIGH COURT, WHEREIN THE ISSUE OF DEDUCTIBILITY OF T AX U/S 194H OF THE ACT HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE. 5. ON THE CONTRARY, LD. D/R SUPPORTED THE ASSESSMEN T ORDER. 3 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. 6. WE HAVE HEARD THE RIVAL CONTENTIONS, PERUSED THE MATERIAL AVAILABLE ON RECORD. THE LD. CIT(A) HAS DECIDED THIS ISSUE IN P ARA 4.3 OF HIS ORDER BY OBSERVING AS UNDER:- 4.3 I HAVE CAREFULLY CONSIDERED THE FACTS OF THE C ASE WITH THE SUBMISSIONS OF THE APPELLANT AND ALSO THE ORDER OF AO. THE ISSU E INVOLVED IN THIS GROUND IS SAME AS WAS IN AY 2012-13 & 2013-14. THE APPEAL OF AY 2012-13 & 2013-14 HAS BEEN DECIDED BY ME VIDE ORDER DATED 24.09.2015 & 23.10.2015 ALLOWING THE GROUND OF ASSESSEE BY GIVING THE FOLLOWING FIND ING:- ' I FIND THAT THE ISSUE IS CONCLUDED BY THE JURISDI CTIONAL TRIBUNAL IN APPELLANT'S OWN CASE (ITA NO. 356 TO 359/JP/2012) V IDE ORDER DATED MAY 22, 2015 IN THE FAVOUR OF THE ASSESSEE FOR EARL IER YEARS I.E. AY 2007-08 TO 2010-11. THE RELEVANT PARAGRAPH IS REPRO DUCED AS BELOW: .. I. ASSESSEE HAS ISSUED SALE INVOICES OF SIM CARDS TO ITS DISTRIBUTORS NET OF DISCOUNT. SIMILARLY RELEVANT EN TRIES HAVE BEEN ENTERED IN THE BOOKS NET OF DISCOUNT. II. DISCOUNT OR SO CALLED COMMISSION HAS NOT BEEN S EPARATELY PAID TO DISTRIBUTORS, THUS THERE IS NO PAYMENT OF ANY INCOM E AS EMPHASIZED BY HON 'BLE KARNATAKA HIGH COURT IN TATA TELE JUDGMENT (SUPRA). III. WHAT HAS BEEN EFFECTED BY WAY OF THESE SALE TR ANSACTIONS IS SALE OF SERVICE EMBEDDED OR ENCRYPTED ON SIM CARDS, AS HELD BY HON'BLE KARNATAKA HIGH COURT AND TREATING SAME AS 'PRINCIPA L TO PRINCIPAL TRANSACTION'. IV. THE FACTS AND CIRCUMSTANCES OF ASSESSES CASE AR E ON PARITY WITH OUR ITAT JUDGMENT IN THE CASE OF TATA TELE SERVICES, WH ICH WE HAVE TO RESPECTFULLY FOLLOW. V. IN VIEW OF THE FACTS, CIRCUMSTANCES, RIVAL SUBMI SSION AND MATERIAL AVAILABLE ON RECORD ASSESSEE IS NOT LIABLE FOR DEDU CTION U/S 194H. THEREFORE WE REVERSE THE ORDERS OF LOWER AUTHORITIE S ON THESE ISSUES AND DELETE THE DEMAND.' 4 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. SIMILAR VIEW HAS BEEN TAKEN BY THE HON'BLE JURISDIC TIONAL TRIBUNAL IN THE CASE OF TATA TELESERVICES (ITA NO. 309/JP/2012, 502, 503 , 504 & 505/JP/2011, ORDER DATED MARCH 13, 2015) AND BHARTI HEXACOM (ITA NO. 656/JP/2010 ORDER DATED JUNE 12, 2015). MY OWN JUDGMENT IN ASSESSEE'S CASE FOR AY 2011-12 & 2012-13 ON SAME MATTER I.E. TDS ON DISCOUNT, APPEAL NO. 776/JPR/ 13-14 & 438/JPR/14-15 ORDER DATED 24.09.2015 AND 23.10.2015 . RESPECTFULLY FOLLOWING THE ABOVE ORDERS OF HON'BLE ITAT JAIPUR & CIT(A)-3 JAIPUR'S. I FIND THAT NO TAX IS DEDUCTIBLE U/S. 194H OF THE ACT ON D ISCOUNT ALLOWED TO THE DISTRIBUTOR.' SINCE THE FACTS OF THIS YEAR ARE THE SAME AS IN AY 2012-13 & 2013-14 GROUND NO. 1 & 2 ARE ALLOWED AND DECIDED IN FAVOUR OF THE APPELLANT. ACCORDINGLY THE GROUND NO. 1 & 2 ARE ALLOWED. THE HONBLE JURISDICTION HIGH COURT IN D.B. INCOME TAX APPEAL NOS. 169/2015, 170/2015, 171/2015, 8/2016, 45/2016, 48/2016 & 49/2 016 HAS HELD AS UNDER:- IDEA CELLULAR 58. AS THE AGREEMENT IS PRODUCED, ISSUES ARE ANSWER ED IN FAVOUR OF ASSESSEE IN THE DEPARTMENTAL APPEALS. 59. EVEN THE CONTENTION WHICH HAS BEEN RAISED BY TH E COUNSEL FOR THE ASSESSEE THAT THE FINAL TAX IS PAID BY THE DISTRIBU TOR AND NOT BY THE AGENT, THE REVENUE IS NOT AT LOSS IN ANY FORM. 60. IN VIEW OF ABOVE, ALL THE ISSUES IN EACH APPEAL ARE ANSWERED IN TABULAR FORM AS FOLLOWS:- SRL NO. APPEAL NO. QUES. 1 QUES.2 QUES. 3 QUES. 4 QUES. 5 1. 205/2005 IN FAVOUR OF ASSESSEE AND AGAINST THE IN FAVOUR OF ASSESSEE AND AGAINST THE IN FAVOUR OF ASSESSEE AND AGAINST THE -- -- 5 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. DEPARTMENT DEPARTMENT DEPARTMENT 2. 206/2005 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT -- -- 3. 10/2007 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT -- -- 4. 55/2007 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT -- -- -- 5. 6/2008 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT -- -- -- 6. 7/2008 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT -- -- -- 7. 540/2009 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT -- -- -- 8. 1/2014 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT 9. 2/2014 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT 10. 3/2014 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT 6 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. 11. 4/2014 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT 12. 124/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 13. 125/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 14. 126/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 15. 131/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 16. 132/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 17. 168/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 18. 169/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 19. 170/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 20. 171/2015 AGAINST THE AGAINST THE -- -- -- 7 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. DEPARTMENT AND IN FAVOUR OF ASSESSEE DEPARTMENT AND IN FAVOUR OF ASSESSEE 21. 195/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 22. 08/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 23. 45/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 24. 48/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 25. 49/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 26. 96/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 27. 97/16 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 28. 98/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 29. 99/2016 AGAINST THE DEPARTMENT AGAINST THE DEPARTMENT AGAINST THE DEPARTMENT AGAINST THE DEPARTMENT AGAINST THE DEPARTMENT 8 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. AND IN FAVOUR OF ASSESSEE AND IN FAVOUR OF ASSESSE AND IN FAVOUR OF ASSESSE AND IN FAVOUR OF ASSESSE AND IN FAVOUR OF ASSESSEE 30. 100/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE 31. 101/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE 32. 102/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE 33. 103/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE 34. 104/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE 35. 105/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE 36. 106/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 37. 107/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 38. 108/2016 AGAINST THE DEPARTMENT AND IN AGAINST THE DEPARTMENT AND IN -- -- -- 9 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. FAVOUR OF ASSESSEE FAVOUR OF ASSESSE 39. 94/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 40. 200/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- 41. 204/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- 42. 209/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- 43. 210/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- 44. 217/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE 61. IN VIEW OF THE ABOVE DISCUSSION, ALL THE APPEAL S OF ASSESSEE ARE ALLOWED AND THOSE OF DEPARTMENT AND DISMISSED. 6.1 IN VIEW OF THE JUDGMENT OF THE HONBLE JURISDIC TIONAL HIGH COURT IN ASSESSEES OWN CASE PERTAINING TO THE EARLIER YEARS IN THE CAS E OF COMMISSIONER OF INCOME TAX(TDS) JAIPUR VS. M/S BHARTI HEXACOM LIMITED K-21 , MALVIYA MARG, C- SCHEME, JAIPUR IN D.B. INCOME-TAX APPEAL NOS. 96/2 016, 97/2016 & 10 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. 98/2016 WE DO NOT SEE ANY REASON TO INTERFERE INTO THE ORDE R OF THE LD. CIT(A), SAME IS HEREBY AFFIRMED. GROUNDS RAISED IN THIS AP PEAL ARE DISMISSED. 7. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSE D. ITA NO. 293/JP/2014 & 977/JP/2015 8. NOW, WE TAKE BOTH ASSESSEE AND REVENUES APPEAL IN ITA NO. 293/JP/201 4 & 977/JP/2015 RESPECTIVELY PERTAINING TO THE ASSESSMENT YEARS 201 1-12 & 2013- 14. THE GROUNDS OF BOTH THE APPEALS ARE REPRODUCED AS U NDER:- ITA NO. 293/JP/2014(ASSESSEE) GROUND NO. I: 1. ON THE FACTS AND IN CIRCUMSTANCES OF THE CASE AND I N LAW, THE LEARNED CIT(A) ERRED IN TREATING THE APPELLANT AS 'ASSESSEE IN DEFAULT' U/S. 201(1) R.W.S. 194H OF THE ACT WITHOUT ASCERTAINING AND PRO VING THAT WHETHER THE RECIPIENT HAD PAID TAXES ON THE ALLEGED INCOME RECE IVED / RECEIVABLE FROM THE APPELLANT AS REQUIRED U/S. 191 OF THE ACT. 2. THE APPELLANT PRAYS THAT THE ORDER PASSED BY THE IN COME-TAX OFFICER (TDS) - 2, JAIPUR ('THE TDS OFFICER') U/S. 201(1)/2 01(1A) OF THE ACT BE QUASHED / ANNULLED OR THE TDS OFFICER BE DIRECTED T O EXAMINE WHETHER THE TAXES HAVE BEEN PAID BY THE RECIPIENT ON THEIR INCO ME. WITHOUT PREJUDICE TO GROUND NO.I, GROUND NO. II: NO N- DEDUCTION OF TAX AT SOURCE ('TDS') UNDER SECTION 19 4H OF THE ACT ON DISCOUNT ALLOWED TO THE PRE-PAID DISTIBU TORS ('THE DISTRIBUTORS'): 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW, THE LEARNED CIT(A) ERRED IN CONFIRMING THE ORDER PASSED BY THE TDS OFFICER UNDER SECTION 201(1)/201(1A) OF THE ACT BY TREATING 'DISC OUNT' OFFERED BY THE APPELLANT TO THE DISTRIBUTORS AS 'COMMISSION' AND T HEREBY TREATING THE APPELLANT AS AN 'ASSESSEE IN DEFAULT' UNDER SECTION 201(1) R. W. S. 194H OF THE ACT. 2. THE APPELLANT MOST HUMBLY PRAYS THAT THE DISCOUNT A LLOWED TO THE DISTRIBUTORS BE HELD AS NOT LIABLE TO TDS UNDER SEC TION 194H OF THE ACT AS THE RELATIONSHIP BETWEEN THE APPELLANT AND ITS DIST RIBUTORS IS ON PRINCIPAL- 11 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. TO-PRINCIPAL BASIS AND, THUS, THE DEMAND RAISED IN THE IMPUGNED ORDER IN RESPECT OF THE ALLEGED FAILURE TO DEDUCT TAX UNDER SECTION 194H OF THE ACT BE DELETED. WITHOUT PREJUDICE TO GROUND NO.I AND II: GROUND NO. III: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CASE A ND IN LAW, THE LEARNED CIT(A) ERRED IN CONFIRMING THE OBSERVATIONS OF THE TDS OFFICER BY TREATING THE APPELLANT AS AN 'ASSESSEE IN DEFAULT' UNDER SEC TION 201(1) OF THE ACT, WITHOUT APPRECIATING THAT IT IS A SETTLED LEGAL POS ITION THAT, IF TDS MACHINERY FAILS, THE APPELLANT CANNOT BE TREATED AS AN 'ASSESSEE IN DEFAULT' UNDER SECTION 201(1) OF THE ACT. 2. THE APPELLANT THUS PRAYS THAT IN THE ABSENCE OF ANY 'PAYMENT OR CREDIT' TO THE DISTRIBUTORS, THE APPELLANT SHOULD NOT BE TREAT ED AS AN 'ASSESSEE IN DEFAULT' UNDER SECTION 201 R.W.S. 194H OF THE ACT. GROUND NO. IV: GENERAL: THE APPELLANT CRAVES LEAVE TO ADD TO/ALTER AND/ OR AMEND ALL OR ANY OF THE FOREGOING GROUNDS OF APPEAL. ITA NO. 977/JP/2015(REVENUE) 1) ON THE FACTS AND CIRCUMSTANCES OF THE CASE, WHE THER THE ASSESSEE IS LIABLE TO DEDUCT TDS U/S 194H OF THE INCOME TAX ACT , 1961 AS THE RELATION BETWEEN ASSESSEE AND DISTRIBUTOR IS THAT O F PRINCIPAL TO AGENT. 2) THE LD. CIT(A) HAS ERRED IN LAW IN DELETING THE DEMAND U/S 201(1) FOR NON DEDUCTION OF TDS U/S 194H OF THE INCOME TAX ACT , 1961 ON THE COMMISSION PAYMENT TO VARIOUS DISTRIBUTORS. 9. THE FACTS INVOLVED IN THESE TWO APPEALS ARE IDEN TICAL TO ITA NO. 953/JP/2016 PERTAINING TO THE AY 2014-15. THE RESPECTIVE REPRES ENTATIVES OF THE PARTIES HAVE ADOPTED THE SAME ARGUMENT AS WERE ADDRESSED IN ITA NO. 953/JP/2016. WE HAVE DECIDED THE ISSUE BY OBSERVING AS UNDER:- 12 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. 6. WE HAVE HEARD THE RIVAL CONTENTIONS, PERUSED TH E MATERIAL AVAILABLE ON RECORD. THE LD. CIT(A) HAS DECIDED THIS ISSUE IN P ARA 4.3 OF HIS ORDER BY OBSERVING AS UNDER:- 4.3 I HAVE CAREFULLY CONSIDERED THE FACTS OF THE C ASE WITH THE SUBMISSIONS OF THE APPELLANT AND ALSO THE ORDER OF AO. THE ISSU E INVOLVED IN THIS GROUND IS SAME AS WAS IN AY 2012-13 & 2013-14. THE APPEAL OF AY 2012-13 & 2013-14 HAS BEEN DECIDED BY ME VIDE ORDER DATED 24.09.2015 & 23.10.2015 ALLOWING THE GROUND OF ASSESSEE BY GIVING THE FOLLOWING FIND ING:- ' I FIND THAT THE ISSUE IS CONCLUDED BY THE JURISDI CTIONAL TRIBUNAL IN APPELLANT'S OWN CASE (ITA NO. 356 TO 359/JP/2012) V IDE ORDER DATED MAY 22, 2015 IN THE FAVOUR OF THE ASSESSEE FOR EARL IER YEARS I.E. AY 2007-08 TO 2010-11. THE RELEVANT PARAGRAPH IS REPRO DUCED AS BELOW: .. I. ASSESSEE HAS ISSUED SALE INVOICES OF SIM CARDS TO ITS DISTRIBUTORS NET OF DISCOUNT. SIMILARLY RELEVANT EN TRIES HAVE BEEN ENTERED IN THE BOOKS NET OF DISCOUNT. II. DISCOUNT OR SO CALLED COMMISSION HAS NOT BEEN S EPARATELY PAID TO DISTRIBUTORS, THUS THERE IS NO PAYMENT OF ANY INCOM E AS EMPHASIZED BY HON 'BLE KARNATAKA HIGH COURT IN TATA TELE JUDGMENT (SUPRA). III. WHAT HAS BEEN EFFECTED BY WAY OF THESE SALE TR ANSACTIONS IS SALE OF SERVICE EMBEDDED OR ENCRYPTED ON SIM CARDS, AS HELD BY HON'BLE KARNATAKA HIGH COURT AND TREATING SAME AS 'PRINCIPA L TO PRINCIPAL TRANSACTION'. IV. THE FACTS AND CIRCUMSTANCES OF ASSESSES CASE AR E ON PARITY WITH OUR ITAT JUDGMENT IN THE CASE OF TATA TELE SERVICES, WH ICH WE HAVE TO RESPECTFULLY FOLLOW. V. IN VIEW OF THE FACTS, CIRCUMSTANCES, RIVAL SUBMI SSION AND MATERIAL AVAILABLE ON RECORD ASSESSEE IS NOT LIABLE FOR DEDU CTION U/S 194H. THEREFORE WE REVERSE THE ORDERS OF LOWER AUTHORITIE S ON THESE ISSUES AND DELETE THE DEMAND.' 13 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. SIMILAR VIEW HAS BEEN TAKEN BY THE HON'BLE JURISDIC TIONAL TRIBUNAL IN THE CASE OF TATA TELESERVICES (ITA NO. 309/JP/2012, 502, 503 , 504 & 505/JP/2011, ORDER DATED MARCH 13, 2015) AND BHARTI HEXACOM (ITA NO. 656/JP/2010 ORDER DATED JUNE 12, 2015). MY OWN JUDGMENT IN ASSESSEE'S CASE FOR AY 2011-12 & 2012-13 ON SAME MATTER I.E. TDS ON DISCOUNT, APPEAL NO. 776/JPR/ 13-14 & 438/JPR/14-15 ORDER DATED 24.09.2015 AND 23.10.2015 . RESPECTFULLY FOLLOWING THE ABOVE ORDERS OF HON'BLE ITAT JAIPUR & CIT(A)-3 JAIPUR'S. I FIND THAT NO TAX IS DEDUCTIBLE U/S. 194H OF THE ACT ON D ISCOUNT ALLOWED TO THE DISTRIBUTOR.' SINCE THE FACTS OF THIS YEAR ARE THE SAME AS IN AY 2012-13 & 2013-14 GROUND NO. 1 & 2 ARE ALLOWED AND DECIDED IN FAVOUR OF THE APPELLANT. ACCORDINGLY THE GROUND NO. 1 & 2 ARE ALLOWED. THE HONBLE JURISDICTION HIGH COURT IN D.B. INCOME TAX APPEAL NOS. 169/2015, 170/2015, 171/2015, 8/2016, 45/2016, 48/2 016 & 49/2016 HAS HELD AS UNDER:- IDEA CELLULAR 58. AS THE AGREEMENT IS PRODUCED, ISSUES ARE ANSWER ED IN FAVOUR OF ASSESSEE IN THE DEPARTMENTAL APPEALS. 59. EVEN THE CONTENTION WHICH HAS BEEN RAISED BY TH E COUNSEL FOR THE ASSESSEE THAT THE FINAL TAX IS PAID BY THE DISTRIBU TOR AND NOT BY THE AGENT, THE REVENUE IS NOT AT LOSS IN ANY FORM. 60. IN VIEW OF ABOVE, ALL THE ISSUES IN EACH APPEAL ARE ANSWERED IN TABULAR FORM AS FOLLOWS:- SRL NO. APPEAL NO. QUES. 1 QUES.2 QUES. 3 QUES. 4 QUES. 5 1. 205/2005 IN FAVOUR OF ASSESSEE AND AGAINST THE IN FAVOUR OF ASSESSEE AND AGAINST THE IN FAVOUR OF ASSESSEE AND AGAINST THE -- -- 14 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. DEPARTMENT DEPARTMENT DEPARTMENT 2. 206/2005 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT -- -- 3. 10/2007 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT -- -- 4. 55/2007 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT -- -- -- 5. 6/2008 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT -- -- -- 6. 7/2008 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT -- -- -- 7. 540/2009 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT -- -- -- 8. 1/2014 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT 9. 2/2014 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT 10. 3/2014 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT 15 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. 11. 4/2014 IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT IN FAVOUR OF ASSESSEE AND AGAINST THE DEPARTMENT 12. 124/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 13. 125/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 14. 126/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 15. 131/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 16. 132/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 17. 168/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 18. 169/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 19. 170/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 20. 171/2015 AGAINST THE AGAINST THE -- -- -- 16 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. DEPARTMENT AND IN FAVOUR OF ASSESSEE DEPARTMENT AND IN FAVOUR OF ASSESSEE 21. 195/2015 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 22. 08/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 23. 45/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 24. 48/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 25. 49/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 26. 96/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 27. 97/16 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- -- 28. 98/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 29. 99/2016 AGAINST THE DEPARTMENT AGAINST THE DEPARTMENT AGAINST THE DEPARTMENT AGAINST THE DEPARTMENT AGAINST THE DEPARTMENT 17 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. AND IN FAVOUR OF ASSESSEE AND IN FAVOUR OF ASSESSE AND IN FAVOUR OF ASSESSE AND IN FAVOUR OF ASSESSE AND IN FAVOUR OF ASSESSEE 30. 100/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE 31. 101/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE 32. 102/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE 33. 103/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE 34. 104/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE 35. 105/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE 36. 106/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 37. 107/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 38. 108/2016 AGAINST THE DEPARTMENT AND IN AGAINST THE DEPARTMENT AND IN -- -- -- 18 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. FAVOUR OF ASSESSEE FAVOUR OF ASSESSE 39. 94/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- -- 40. 200/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- 41. 204/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE -- -- 42. 209/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- 43. 210/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSE -- -- 44. 217/2016 AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE AGAINST THE DEPARTMENT AND IN FAVOUR OF ASSESSEE 61. IN VIEW OF THE ABOVE DISCUSSION, ALL THE APPEAL S OF ASSESSEE ARE ALLOWED AND THOSE OF DEPARTMENT AND DISMISSED. 6.1 IN VIEW OF THE JUDGMENT OF THE HONBLE JURISDIC TIONAL HIGH COURT IN ASSESSEES OWN CASE PERTAINING TO THE EARLIER YEARS IN THE CASE OF COMMISSIONER OF INCOME TAX(TDS) JAIPUR VS. M/S BHAR TI HEXACOM LIMITED K-21, MALVIYA MARG, C-SCHEME, JAIPUR IN D. B. INCOME -TAX 19 ITA NOS. 953/JP/2016, 977/JP/2015 & 293/JP/2014. M/S IDEA CELLULAR LTD., JAIPUR. APPEAL NOS. 96/2016, 97/2016 & 98/2016 WE DO NOT SEE ANY REASON TO INTERFERE INTO THE ORDER OF THE LD. CIT(A), SAME IS HEREBY AFFIRMED. GROUNDS RAISED IN THIS APPEAL ARE DISMISSED. 9.1 FOR THE SAME REASONING GIVEN IN ITA NO. 953/JP/ 2016, WE FIND NO REASON TO TAKE A DIFFERENT VIEW IN THESE CASES. WE THEREFORE , DISMISS THE REVENUES APPEAL IN ITA NO. 977/JP/2015 AND ALLOW THE ASSESSEES APPEAL IN ITA NO. 293/JP/2014. 10. IN THE COMBINED RESULT, BOTH REVENUES APPEALS ARE DISMISSED AND ASSESSEES APPEAL IS ALLOWED. ORDER IS PRONOUNCED IN THE OPEN COURT ON FRIDAY, THE 6 TH DAY OF OCTOBER 2017. SD/- SD/- ( HKKXPUN ( DQY HKKJR ) ( BHAGCHAND) ( KUL BHARAT ) YS[KK LNL;@ ACCOUNTANT MEMBER U;KF;D LNL;@ JUDICIAL MEMBER JAIPUR DATED:- 06/10/2017. POOJA/ VKNS'K DH IZFRFYFI VXZSF'KR@ COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT- DCIT (TDS), JAIPUR. 2. THE RESPONDENT M/S IDEA CELLULAR LIMITED, JAIP UR. 3. THE CIT(A). 4. THE CIT, 5. THE DR, ITAT, JAIPUR 6. GUARD FILE (ITA NO. 953/JP/2016, 977/JP/2015 & 293/JP/2014) VKNS'KKUQLKJ@ BY ORDER, LGK;D IATHDKJ@ ASSISTANT. REGISTRAR