Idea Cellular Limited, Indore V. DCIT TDS, Indore

SA 26/Ind/2019

• Counselvise Citation: [2019] 118 COUNSELVISE.COM (IT) 0422 (ITAT-INDORE)
• Duration Of Justice: 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-03-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: misc
• Appeal Filed On: 08-03-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ASHIMA GUPTA
• Assessee Lawyers: RONAK JOSHI

Judgement Text

VODAFONE IDEA LIMITED S.A. NO. 23 TO 26/IND/2019 , , IN THE INCOME TAX APPELLATE TRIBUNAL, INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER SP NOS. 23 TO 26/IND/2019 (ARISING OUT OF ITA NOS.166, 167, 171 & 172/IND/201 7) A.YS: 2015-16 (Q 1 & Q 2), 2015-16 (Q 3), 2016-17 ( Q 4) & 2017-18 (Q 1) REVENUE BY SMT. ASHIMA GUPTA, CIT ASSESSEE BY SHRI RONAK JOSHI, CA DATE OF HEARING 28.03.2019 DATE OF PRONOUNCEMENT 28.03.2019 O R D E R PER SHRI KUL BHARAT, JM THESE STAY PETITIONS ARE FILED BY THE AS SESSEE FOR EXTENSION OF THE STAY, WHICH WAS GRANTED BY THIS BENCH VIDE ORDER DA TED 07.09.2018. 2. AT THE OUTSET OF THE HEARING, LD. COUNSEL FOR TH E ASSESSEE SUBMITTED THAT VIDE ORDER DATED 07.09.2018, THE TRIBUNAL HAS GRANTED THE STAY FOR OUTSTANDING DEMAND WITH CERTAIN DIRECTION AND THE S AME HAD BEEN M/S. VODAFONE IDEA LTD (FORMERLY M/S. IDEA CELLULAR LTD), INDORE VS. DY. CIT, INDORE (APPELLANT) (RESPONDENT ) PAN NO.AAAAJ0292Q VODAFONE IDEA LIMITED S.A. NO. 23 TO 26/IND/2019 COMPLIED WITH IN TIME AS DIRECTED IN THE SAID ORDER . FURTHER LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE ISSUE IS PENDIN G ADJUDICATION BEFORE HON'BLE SUPREME COURT, WHICH WILL LIKELY TAKE SOME TIME. ON THE OTHER HAND, LD. SR. DR OPPOSED THE REQUEST. 3. WE HAVE HEARD THE RIVAL SUBMISSIONS AND MATERIAL AVAILABLE ON RECORD. AFTER CONSIDERING THE SAME AND ALSO THE FAC T THAT THE ISSUE IS PENDING ADJUDICATION BEFORE HON'BLE SUPREME COURT, WHICH WILL LIKELY TAKE SOME TIME, WE DEEM IT APPROPRIATE AND IN THE I NTEREST OF JUSTICE TO EXTEND THE STAY FOR 90 DAYS FROM THE DATE OF THIS O RDER OR TILL THE DISPOSAL OF THE RELEVANT APPEALS, WHICHEVER IS EARLIER. THE ORDER PRONOUNCED IN THE OPEN COURT ON 28.03.2 019. SD/- SD/- (MANISH BORAD) (KUL BHARAT) ACCOUNTANT MEMBER JUDICIAL MEMBER / DATED : 28 TH MARCH, 2019 /DEV COPY TO: THE APPELLANT/RESPONDENT/CIT CONCERNED/CIT (A) CONCERNED/ DR, ITAT, INDORE/GUARD FILE.