VODAFONE MOBILE SERVICES LTD.9 ( FORMERLY KNOWN AS VODAFONE SOUTH LTD NOW MERGED WITH VODAFONE MOBILE SERVICES LIMITED), CHENNAI V. ITO (TDS) WARD 1(6), CHENNAI

MA 120/CHNY/2020

• Counselvise Citation: [2022] 104 COUNSELVISE.COM (IT) 3447 (ITAT-CHENNAI)
• Duration Of Justice: 1 year(s) 7 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 21-07-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 21-07-2022
• Assessment Year: 2008-2009
• Appeal Filed On: 01-12-2020
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Non-deduction of tax; TDS

Judgement Text

आयकर अपीलीय अिधकरण, ‘बी ’ ᭠यायपीठ, चे᳖ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI Įी महावीर ͧसंह, उपाÚय¢ एवं Įी मनोज क ु मार अĒवाल, लेखा सदèय के सम¢ BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENTAND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER ͪवͪवध याͬचका सं / M.A. Nos.120 & 121/CHNY/2020 (arising in I.T.A. Nos. 1534 & 1535/CHNY/2018) Ǔनधा[रण वष[ / Assessment Years : 2008-09 & 2009-10 Vodafone Idea Limited, (earlier known as Vodafone South Ltd., which merged with Vodafone Mobile Services Ltd., which further merged with Idea Cellular Ltd.), PSA Fort, Plot No.A1, A2 & B Nehru Nagar, 1 st Main Road, Off OMR, Perungudi, Chennai – 600 096. PAN: AABCB 5847L v. The ACIT, TDS Circle-3, Chennai (अपीलाथᱮ/Appellant) (ᮧ᭜यथᱮ/Respondent) Ĥाथ[क कȧ ओर से /Petitioner by : Shri Rajesh Singh, Advocate Ĥ×यथȸ कȧ ओर से/Respondent by : Shri P. Sajit Kumar, JCIT स ु नवाई कȧ तारȣख/ Date of hearing : 22.07.2022 घोषणा कȧ तारȣख /Date of Pronouncement : 22.07.2022 आदेश /O R D E R PER MAHAVIR SINGH, VP: These two Miscellaneous Applications are arising out of the order of the Tribunal in ITA Nos.1534 & 1535/Chny/2018, order dated 18.05.2020. 2. At the outset, the ld.counsel for the assessee stated that the assessee wants to withdraw these miscellaneous applications and for 2 M.A Nos.120 & 121/CHNY/2020 this, he filed a letter dated 09.06.2022, which was filed in the Tribunal on 16.06.2022. The letter of the assessee states as under:- “We refer to the captioned Miscellaneous Applications filed by us for the Assessment year 2008-09 and 2009-10 against the consolidated order dated 18 May 2020, which are now fixed for hearing before the Hon’ble Bench ‘B’ of the Income Tax Appellate Tribunal, Chennai [‘Tribunal’] on 10 June 2022. In this connection, we would like to point out that the issue on merits involved in the appeals for the captioned years viz. non-deduction of tax at source on the discount to prepaid distributor u/s.194H of the Income-tax Act, 1961 has been decided in favour of the Company by dismissing the appeals filed by the Tax Department (bearing ITA Nos.1348 & 1349/Chny/2018). Under the circumstances, we would like to request the Tribunal to allow us to withdraw the captioned Miscellaneous Applications and oblige). 3. When these were confronted to ld. Senior DR, he has not raised any objection for withdrawal of the Miscellaneous Petitions. Hence, we permit withdrawal and Miscellaneous Applications of assessee are dismissed as withdrawn. 4. In the result, both the miscellaneous applications of the assessee are dismissed as withdrawn. Order pronounced in the open court on 22 nd July, 2022 at Chennai Sd/- Sd/- (मनोज कुमार अᮕवाल) (MANOJ KUMAR AGGARWAL) लेखा सद᭭य /ACCOUNTANT MEMBER (महावीर ᳲसह ) (MAHAVIR SINGH) उपा᭟यᭃ /VICE PRESIDENT चे᳖ई/Chennai, ᳰदनांक/Dated, the 22 nd July, 2022 RSR आदेश कᳱ ᮧितिलिप अᮕेिषत/Copy to: 1. ᮧाथᭅक/Petitioner 2. ᮧ᭜यथᱮ/Respondent 3. आयकर आयुᲦ )अपील(/CIT(A) 4. आयकर आयुᲦ /CIT 5. िवभागीय ᮧितिनिध/DR 6. गाडᭅ फाईल/GF.