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

MA 3/Ind/2020

AI Insights

Vodafone Idea Limited filed a Miscellaneous Application under section 254(2) of the Income-tax Act, 1961, seeking recall of an ITAT order that remanded their appeal for the assessment year 2010-11 back to the CIT(A). The original ITAT order was a consolidated decision affecting three ITAs for the assessment years 2008-09, 2009-10, and 2010-11, where legal grounds concerning time-limitation were raised and remanded for the first two years. However, no such grounds were applicable to the ITA for 2010-11, leading to the filing of the M/A by the assessee. Both the assessee's representative and the revenue's representative agreed on the oversight, leading to the allowance of the M/A and the recall of the order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 130628 (ITAT-INDORE)
• Duration Of Justice: 3 year(s) 7 month(s) 15 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 31-08-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 31-08-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 16-01-2020
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: REVENUE INSTANTLY AGREED
• Keywords: TDS
• Section: 254(2)

Judgement Text

Page 1 of 3 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 MA No. 03/Ind/2020 (Arising out of ITA No.264/Ind/2018) Assessment Year: 2010-11 Vodafone Idea Limited (formerly Idea Cellular Limited) 139-140, Electronic Complex, Pardeshipura, Indore बनाम/ Vs. Joint CIT-TDS, Indore. (Assessee/Applicant) (Revenue /Respondent) PAN: AAACB2100P Assessee by Shri Gagan Tiwari, AR Revenue by Shri Ashish Porwal Date of Hearing 01.09.2023 Date of Pronouncement 01.09.2023 आदेश / O R D E R Per B.M. Biyani, A.M.: This Misc. Application [“M/A”] u/s 254(2) of Income-tax Act, 1961 is filed by Assessee seeking recall of Order dated 25.10.2019 of ITAT, Indore Bench, to the extent it concerns for ITA No. 264/Ind/2018 for assessment-year 2010- 11 by which Assessee’s appeal was remanded back to CIT(A) for decision afresh. Vodafone Idea Ltd., Indore. v. Jt. CIT (TDS), Indore. MANo.03/Ind/2020 – AY 2010-11 Page 2 of 3 2. Ld. AR for assessee submits that the impugned Order of ITAT was actually a consolidated order for three ITAs of assessee, namely ITA No. 262, 263 and 264/Ind/2018 for three assessment years 2008-09, 2009-10 and 2010-11. In first two ITAs, the assessee raised a legal ground challenging the time-limitation for passing of order u/s 271C read with section 275 of the act and the said ground was also raised before CIT(A) but the CIT(A) missed to adjudicate. Therefore, the ITAT was pleased to remand those two ITAs to CIT(A) for a fresh adjudication. But there was no such legal ground in third ITA for AY 2010-11, still the ITAT has remanded the third ITA also to CIT(A) alongwith first-two ITAs for AY 2008-09 and 2009-10. Ld. AR submitted that the ITA of AY 2010-11 has to be decided on the grounds raised in Appeal Memo of that particular year and remanding back to CIT(A), as it seems, has happened due to oversight. Therefore, there is an apparent error in the order of ITAT which can be rectified only by re-calling order. Hence, the present M/A by assessee has merit and ought to be accepted. 3. Ld. DR for revenue instantly agreed. 4. On perusal of order of ITAT, we agree with the aforesaid submissions of Ld. AR. Further, the Ld. DR also agrees. Consequently, this M/A is allowed and the impugned order is re-called to the extent concerning for AY 2010-11. The registry is directed to fix the original ITA of AY 2010-11 for hearing on 20.09.2023. The parties have noted the date of hearing. No Vodafone Idea Ltd., Indore. v. Jt. CIT (TDS), Indore. MANo.03/Ind/2020 – AY 2010-11 Page 3 of 3 separate notice to be given to parties. 5. Resultantly, this M/A is allowed. Order pronounced in the open court on conclusion of hearing and subsequently reduced in writing on the same day. Sd/- sd/- (VIJAY PAL RAO) (B.M. BIYANI) JUDICIAL MEMBER ACCOUNTANT MEMBER Indore Ǒदनांक /Dated : 01.09.2023 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