Idea Cellular Limited, Indore V. JCIT TDS Indore, Indore

MA 2/Ind/2020

AI Insights

The case involves Vodafone Idea Limited, formerly known as Idea Cellular Limited, which filed two Miscellaneous Applications under section 254(2) of the Income-tax Act, 1961, seeking rectification or recalling of a previous order concerning the assessment years 2008-09 and 2009-10. The applications were identical in nature, differing only in the relevant figures. During the hearing, the assessee's representative requested the withdrawal of both applications, which was not objected to by the revenue's representative. Consequently, the tribunal permitted the withdrawal and dismissed the applications accordingly.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 128096 (ITAT-INDORE)
• Duration Of Justice: 3 year(s) 5 month(s) 20 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 06-07-2023
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: DB
• Next Hearing Date: 06-07-2023
• Assessment Year: 2009-2010
• Appeal Filed On: 16-01-2020
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: TDS
• Section: 254(2)

Judgement Text

आयकर अपीलȣय अͬधकरण, इंदौर Ûयायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER M.A. Nos. 1 & 2/Ind/2020 (Arising out of ITA Nos.262 & 263/Ind/2018) Assessment Years: 2008-09 & 2009-10 Vodafone Idea Limited (Formerly Idea Cellular Limited), 139-140, Electronic Complex, Pardeshipura, Indore बनाम/ Vs. JCIT, TDS, Indore (Assessee /Applicant) (Revenue / Respondent) PAN: AAACB 2100 P Assessee by Shri Gagan Tiwari, Adv. & AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 07.07.2023 Date of Pronouncement 07.07.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: These two Misc. Applications [‘”M/As”] u/s 254(2) of Income-tax Act, 1961 are filed by assessee seeking rectification/recalling of Order dated 25.10.2019 passed by ITAT, Indore in ITA Nos. 262 and 263/Ind/2018 for assessment years 2008-09 and 2009-10. 2. Ld. AR for the assessee filed two separate Written-Applications, one in each case, praying for withdrawal of these M/As. Since both of the M/s.Vodaf one Idea Ltd. Vs. Jt. CIT , M.A.Nos. 1 & 2/Ind/2020 A.Ys. 2008-09 & 2009-10 Page 2 of 4 applications filed by Ld. AR are identical (except change of relevant figures), one of these applications is re-produced below: M/s.Vodaf one Idea Ltd. Vs. Jt. CIT , M.A.Nos. 1 & 2/Ind/2020 A.Ys. 2008-09 & 2009-10 Page 3 of 4 M/s.Vodafone Idea Ltd. Vs. Jt. CIT , M.A.Nos. 1 & 2/Ind/2020 A.Ys. 2008-09 & 2009-10 Page 4 of 4 3. Ld. DR for revenue did not have any objection if the withdrawal is permitted. 4. In view of above, these M/As are allowed to be withdrawn as prayed for and dismissed accordingly. 5. Resultantly, these M/As are dismissed. Order is pronounced immediately in the open court. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 07.07.2023 CPU/Sr. PS Copies to: (1) The appellant (2) The respondent (3) CIT (4) CIT(A) (5) Departmental Representative (6) Guard File By order UE COPY Sr. Private Secretary Income Tax Appellate Tribunal Indore Bench, Indore