M/S. VODAFONE IDEA LTD. V. ASSISTANT COMMISSIONER OF INCOME TAX, & ORS.

W.P.(C)/5929/2019

AI Insights

The case involves M/S Vodafone Idea Ltd. challenging interim orders issued by the ITAT concerning the assessment years 2009-10 and 2010-11. The petitions were filed to contest the ITAT's interim observations which were perceived to indicate a finality on merits. The High Court of Delhi, referencing a similar case involving sister entities of the appellant, ruled that such observations should not be considered conclusive and that the ITAT must approach the merits of the case without being influenced by these interim orders.

• Counselvise Citation: [2019] 140 COUNSELVISE.COM (IT) 751468 (HC-DELHI)
• Appeal Type: Others
• Pronouncement Date: 27-05-2019
• Assessment Year: misc
• Other Referred Cases: Vodafone Idea Ltd. v. Assistant Commissioner of Income Tax Ors.
• Laws Referred To: Income Tax Act
• Result in Favour of: Partly Allowed
• Court: HIGH COURT
• Department Lawyers: ADEEBA MUJAHID
• Assessee Lawyers: DEEPAK CHOPRA; HARPREET SINGH AJMANI; MANASVINI BAJPAI
• Keywords: Finality; Income tax appellate tribunal; Interim order; Merits; Remand
• Section: 1073/DEL/2015; 1167/DEL/2014; 1021/DEL/2015

Judgement Text

"/ $-13 & 14 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5929/2019 & CM Appl. No. 25687/2019 (stay) M/S.VODAFONE IDEA LTD. Petitioner Through Mr. Deepak Chopra, Mr. Harpreet Singh Ajmani & Ms.Manasvini Bajpai, Advocates versus ASSISTANT COMMISSIONER OF INCOME TAX, & ORS. Respondents Through Ms. Adeeba Mujahid for Mr. Ajit Sharma, Advocate + W.P.(C) 5930/2019 & CM Appl. No. 25688/2019 (stay) / M/S. VODAFONE IDEA LTD. Petitioner Tluough Mr. Deepak Chopra, Mr. Harpreet Singh Ajmani & Ms.Manasvini Bajpai, Advocates versus - I ASSISTANT COMMISSIONER OF INCOME TAX, & ORS. Respondents Through Ms. Adeeba Mujahid for Mr. Ajit Sharma, Advocate CORAM: JUSTICE S.MURAIJDHAR JUSTICE ASHA MENON ORDER % 27.05.2019 1. Notice. Ms. Adeeba Mujahid, learned counsel, accepts notice on behalf of the Respondent. th 2. The challenge in the petitions are to the interim order dated 25 March 2019 by the Income Tax Appellate Tribunal (TTAT') in ITA No. 1073/DEL/2015 for the Asses.sment Year 2010-11 (Erstwhile Vodafone Signed By:RAM DATT Signing Date:18.10.2024 16:10 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified Digilink Ltd.) 3. It is not in dispute that in relation to other sister entities of the Appellant, a Division Bench of this Court has already passed an order dated 29\"\" April 2019 in W.P.(C) 4467/2019 (Vodafone Idea Ltd. v. Assistant Commissioner of Income Tax Ors.) clarifying that the observations made by the ITAT in the impugned order should not be taken to be conclusive of its view on merits. Paragraph 5 of the said order reads as under: \"5. This Court is of the opinion that till the remand directed by the ITAT is worked out and a report on that aspect is received, the ITAT's observations in the impugned order, particularly the ones quoted above, or any other observation like them which tend to indicate finality, shall in no way be treated as conclusive of the merits. All rights and contentions of the parties are accordingly kept open. The concerned Bench of the IT AT dealing with the final merits shall be uninfluenced by the said obseivations.\" 4. Accordingly in the present case also the Court clarifies that the ITAT's observations in the impugned orders, which tend to indicate finality as regards its opinion on merits should not be treated as such and all rights and contentions of the parties are left open to be urged before the ITAT. It is clarified that ITAT while dealing with the merits, shall be uninfluenced by the impugned interim order. 5. The petition and application are disposed of in the above terms. S. MURALroHAR, J. ASHAMENON,J. MAY 27, 2019/raw $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5929/2019 & CM Appl. No. 25687/2019 (stay) M/S. VODAFONE IDEA LTD. Petitioner Through Ms.Manasvini Bajpai, Advocate Versus ASSISTANT COMMISSIONER OF INCOME TAX, & ORS .... Respondents + ^W.P.(C) 5930/2019 & CM Appl. No. 25688/2019 (stay) M/S. VODAFONE IDEA LTD. Petitioner Through Mr. Deepak Chopra, Mr. Harpreet Singh Ajmani & Ms.Manasvini Bajpai, Advocates versus ASSISTANT COMMISSIONER OF INCOME TAX, & ORS. Respondents Through Ms. Adeeba Mujahid for Mr. Ajit Sharma, Advocate CORAM: JUSTICE S.MURALIDHAR JUSTICE ASHA MENON ORDER o/o 30.05.2019 1. Upon being mentioned, these petitions are taken on board. 2. Learned counsel for the Petitioners states that there is typographical error in the order dated 27May 2019. The said order dated 27^'^ May 2019 is corrected to read as under: 1. Notice. Ms. Adeeba Mujahid, learned counsel, accepts notice on behalf of the Respondent. 2. The challenge in the petitions are to the interim order dated 25 March 2019 by the Income Tax Appellate Tribunal (ITAT ) in ITA No. 1167/DEL/2014 for the Assessment Year 2009-10 (Erstwhile Vodafone Mobile Services Ltd) and ITA No. 1021/DEL/2015 for the AY 2010-11 (Erstwhile Vodafone Mobile Services Ltd). 3. It is not in dispute that in relation to other sister entities of the Appellant, a Division Bench of this Court has already passed an order dated 29^'' April 2019 in W.P.(C) 4467/2019 (Vodafone Idea Ltd. v. Assistant Commissioner of Income Tax & Ors.) clarifying that the observations made by the ITAT in the impugned order should not be taken to be conclusive of its view on merits. Paragraph 5 of the said order reads as under: \"5. This Court is of the opinion that till the remand directed by the ITAT is worked out and a report on that aspect is received, the ITAT's observations in the impugned order, particularly the ones quoted above, or any other observation like them which tend to indicate finality, shall in no way be treated as conclusive of the merits. All rights and contentions of the parties are accordingly kept open. The concerned Bench of the ITAT dealing with the final merits shall be uninfluenced by the said obseiwations.\" 4. Accordingly in the present case also the Court clarifies that the ITAT's observations in the impugned orders, which tend to indicate finality as regards its opinion on merits should not be treated as such and all rights and contentions of the parties are left open to be urged before the ITAT. It is clarified that ITAT while dealing with the merits, shall be uninfluenced by the impugned interim order. 5. The petitions and applications are disposed of in the above terms.\" S. MURALIDHAR, J. ASHA MENON, J. MAY 30, 2019 n "