VODAFONE MOBILE SERVICES LTD.,NEW DELHI vs. DCIT, NEW DELHI

KANT, AM the assessee is directed again by the Ld. Commissioner one Mobile Services Ltd
1
TA No. 4215/DEL/2013
UNAL
ANT MEMBER)
EMBER) nst order dated of Income-tax

(Appeals)-19, New D year 2013-14, raising
On the facts the learned
Delhi ('learne section ('u/s') confirming th
Income Tax,
147/143(3) fo
Ground No. 1
1. On the fact the learned C the learned A 147 of the Ac with section 1
1.1. On the f law, the lear under section 148 of the A notice under initio.
1.2. On the f law, the learn
148 of the Ac the proceedin notice under initio.
1.3. Without circumstances in continuing
147 of the Ac the objections re- assessmen
Grounds 2, 3
Ground No. 2-
2. On the fact the learned
Vodafo
IT Delhi [in short ‘the Ld. CIT(A)’]
g following grounds:
and in the circumstances of the case an Commissioner of Income Tax Appeals ed CIT(A)') has erred in passing an ord
) 250 of the Income Tax Act, 1961 ('Ac he order passed by the Deputy Commis
Circle 17(1), New Delhi ('learned or the subject AY,
1- Proceedings u/s 147 of the Act ts and in the circumstances of the case a CIT(A) has erred in not adjudicating the gr
AO has erred in initiating proceedings und ct and passing the order under section 14
147 of the Act.
facts and in the circumstances of the ca rned AO has erred in initiating the pr n 147 of the Act and in issuing notice und ct alleging escapement of income and h section 148 of the act is bad in law and facts and in the circumstances of the ca ned AO has erred in issuing notice und t, without having any valid reasons for in ngs under section 147 of the Act and section 148 of the Act is bad in law and prejudice to the above, on the facts a s of the case and in law, the learned AO with the re-assessment proceedings und ct, before serving a speaking order, disp s raised by the Appellant against initiat nt proceedings.
3 and 4 are without prejudice to Grou
- Non-grant of demand recovered earlier ts and in the circumstances of the case a CIT(A) has erred in not granting credi one Mobile Services Ltd
2
TA No. 4215/DEL/2013
for assessment nd in law,
XIX, New der under ct'), partly ssioner of AO') u/s nd in law, round that der section 43(3) read ase and in roceedings der section hence, the d void ab- ase and in der section nitiation of hence the d void ab- and in the has erred der section posing off tion of the und 1
nd in law, it for INR

17,226,409 w assessment o
Appellant by Ground No. 3
the Act
3. On the fact the learned C
AO with respe
234A and 234
Ground No. 4
4. On the fact the learned C in relation to learned AO ho
2. At the outset, th that the additions inv in favor of the asse
4725/Del/2013. As validity of the reasses submissions made by already been decided validity of the reasse stage and is left op
Accordingly, Ground
3. With respect to assessee submitted t the refund adjusted
Vodafo
IT which represents tax demand raised vid order for the subject AY and recovered way of adjustment against refund for AY
3- Levy of Interest under section 234A an ts and in the circumstances of the case a CIT(A) has erred upholding the order of th ect to levying and computing interest und
4B of the Act.
4 - Levy of penalty u/s 271(1)(c) of the ts and in the circumstances of the case a CIT(A) has erred in dismissing the ground initiation of penalty u/s 271(1)(c) of the A olding that the ground is premature.
he Learned Counsel for the asse volved in the appeal have alread essee on merit by the Tribun s a result, the grounds raised ssment are now purely academi y both parties, since the merits d in favor of the assessee, the c essment does not require adju en for consideration at an app
No. 1 is dismissed.
o Ground No. 2, the Learned that the Learned CIT(A) did not against the demand. Therefor one Mobile Services Ltd
3
TA No. 4215/DEL/2013
de original d from the Y 2005-06. nd 234B of nd in law, he learned der section Act nd in law, d of appeal
Act by the essee submitted dy been decided nal in ITA No.
d regarding the ic. In view of the of the case have challenge to the udication at this propriate stage.
Counsel for the grant credit for e, he requested that the Assessing O
In our opinion, the a application before th
However, for the d
Assessing Officer to assessee in accordan credit for the tax colle verification. Accordi purposes.
3. The ground No.
premature, hence sa dismissed as infructu
4. The appeal of t statistical purposes.
Order pronoun (RAHUL CHA
JUDICIAL M
Mumbai;
Dated: 25/02/2025
Rahul Sharma, Sr. P.S.
Vodafo
IT Officer be directed to grant the n assessee should file an appropri he Assessing Officer to address disposal of this ground, we a consider any such applicatio nce with the provisions of the law ected via refund after conductin ngly, this ground is allowed
3 is consequential, whereas g ame are not required to be a uous.
the assessee is accordingly pa ced in the open Court on 25/0
/-
AUDHARY)
(OM PRAK
MEMBER
ACCOUNTA one Mobile Services Ltd
4
TA No. 4215/DEL/2013
necessary credit.
iate rectification s this grievance.
also direct the on filed by the w and grant due ng the necessary d for statistical ground no. 4 is adjudicated and artly allowed for 02/2025. KASH KANT)
ANT MEMBER

Copy of the Order forward
1. The Appellant
2. The Respondent.
3. CIT
4. DR, ITAT, Mumbai
5. Guard file.

////

Vodafo
IT ded to :

BY ORDER

(Assistant Re

ITAT, Mu one Mobile Services Ltd
5
TA No. 4215/DEL/2013
R, gistrar) umbai