Vodafone India Services Private Ltd., Mumbai V. The Deputy Commissioner of Income Tax, Circle-4(1)(2), Ahmedabad

MA 95/AHD/2017

• Counselvise Citation: [2017] 124 COUNSELVISE.COM (IT) 5302 (ITAT-AHMEDABAD)
• Duration Of Justice: 4 day(s)
• Appeal Type: Miscellaneous Application
• Pronouncement Date: 24-03-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 20-03-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

M.A. NO. 95 /AHD/ 201 7 ( IN S.P. NO.73/AHD/2017) ASSESSMENT Y EAR: 20 12 - 13 PAGE 1 OF 2 IN THE INCOME TAX APPELLATE TRIBUNAL, AHMEDABAD I BENCH, AHMEDABAD [CORAM : PRAMOD KUMAR AM AND S S GODARA JM ] M.A. NO. 95 /AHD/ 201 7 ( IN S.P. NO.73/AHD/2017 ) IN ITA NO.565/AHD/2017) ASSESSMENT Y EAR : 20 12 - 13 VODAFONE INDIA SERVICES PVT. LTD. ..... .....APPELLANT (FORMERLY KNOWN AS 3 GLOBAL SERVICES PVT . LTD . ) VODAPHONE HOUSE, CORPORATE ROAD, PRAHLAD NAGAR, OFF S G HIGHWAY AHMEDABAD - 380 051 [PAN: AAACZ1849D] VS DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 4(1)(2), AHMEDABAD ......RESPONDENT APPEARANCES BY S.N. SOPARKAR FOR THE APPLICANT MAHESH SHAH FOR THE RESPONDENT HEARING CONCLUDED ON: 24 .03.2017 ORDER PRONOUNCED ON : 24 .03.2017 O R D E R PER PRAMOD KUMAR, AM: WHEN THIS APPLICATION WAS CALLED OUT FOR HEARING, LEARNE D COUNSEL FOR THE ASSESSEE STATED THAT HE WILL BE CONTENT BY THE DATE OF HEARING OF RELATED APPEAL BEING ADVANCED TO 18 TH APRIL 2017. HE FURTHER SUBMITTED THAT IN THE EVENT OF RELATED BENCH, I.E. I BENCH, BEING NON - FUNCTIONAL ON THAT DAY, THE APPEAL MAY BE TRANSFERRED TO ANY FUNCTIONAL BENCH. 2. LEARNED DEPARTMENTAL REPRESENTATIVE DOES NOT OPPOSE THE REQUEST SO MADE BY THE LEARNED COUNSEL. M.A. NO. 95 /AHD/ 201 7 ( IN S.P. NO.73/AHD/2017) ASSESSMENT Y EAR: 20 12 - 13 PAGE 2 OF 2 3. WE HAVE HEARD THE PARTIES AND PERUSED THE MATERIAL AVAILABLE ON RECORD. 4. W ITH THE CONSENT OF THE PARTIES, THE HE ARING OF RELATED APPEAL (I.E. ITA NO. 565/AHD/2017) IS P REPONED TO 18 TH APRIL 2017. IN CASE I BENCH IS NOT FUNCTIONAL ON THAT DAY, THE PARTIES WILL BE AT LIBERTY TO MENTION THE MATTER BEFORE HON BLE PRESIDENT/ HON BLE VICE PRESIDENT OR SENIOR MOST MEMBE R, AT THAT POINT OF TIME, FOR TRANSFER OF APPEAL TO A FUNCTIONAL BENCH. TO THE EXTENT ABOVE, THE STAY ORDER DATED 15 TH MARCH 2017 STANDS MODIFIED. 5. IN THE RESULT, THE APPLICATION IS ALLOWED IN THE LIMITED TERMS ABOVE . PRONOUNCED IN THE OPEN COURT TODAY ON THE 24 TH DAY OF MARCH, 2017 . SD/ - SD/ - S S GODARA PRAMOD KUMAR (JUDICIAL MEMBER) (ACCOUNTANT MEMBER) AHMEDABAD, THE 24 TH DAY OF MARCH , 2017 COPIES TO : (1) THE APPELLANT (2) THE RESPONDENT (3) CIT (4) CIT(A) (5) DR (6) GUARD FILE BY ORDER ASSISTANT REGISTRAR INCOME TAX APPELLATE TRIBUNAL AHMEDABAD BENCHES, AHMEDABAD