THE COMMISSIONER OF INCOME TAX-TDS vs. M/S.IDEA CELLULAR LTD

[ 3411 I IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD THURSDAY, THE NINETEENTH DAY OF SEPTEIVBER TWO THOUSAND AND TWENTY FOUR PRESENT THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOURABLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO l.T.T.A. Nos: 263 270 272 276 277 292 AND 299 0F 2018 l.T.T.A.No. 263 ot 2018 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,196'l against the Order dated 25.10.2017 passed in ITA No. 1 665/HYD/20 1 4 for the Assessment Year 2007 -2008 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad preferred against the Order dated 05.08.2014 passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2o13-14 on the file of the Commissioner of lncome Tax (Appeals)-ll, Hyderabad preferred against the Order dated 31 .12.2009 passed in TAN HYD|009'16G on the file of the Assistant Commissioner of lncome Tax, Circle - 14(2), Hyderabad. Between: The Commissioner of lncome Tax-TDS, Hyderabad ...Appellant AND M/s.ldea Cellular Ltd., H.No.5-9-62, KLK Estates, Fateh Maidan Road, Hyderabad ...Respondent |.T.T.A.No. 270 of 2018 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,'1961 against the Order dated 25.10.2017 passed in ITA No. 1666/HYD/2014 for the Assessment Year 2008-2009 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad preferred against the Order dated 05.08.2014 passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2o13-14 on the file of the

Commissioner of ln:r:me Tax (Appeals)-ll, Hyderabad preferred against the Order dated 31 .12.2009 p:ssed in TAN HYD|009 16G on the file of the Assistant Commissioner of lnccme Tax, Circle - 14(2), Hyderabad. Between: The Commisr;ir)ner of lncome Tax-TDS, Hyderabad. ...AppellanURespondent AND l\l/s. ldea C:llular Ltd., H.No.5-9-62, KLK Estates, Fateh Maidan Road, Hyderabad ... Res po n de nUAppe ll ant |.T.T.A.No. 272 of 2018 lncome Tax l'r bunal Appeal Under Section 2604 of the lncome Tax Act, 1961 against the Order l;rted 25.10.2017 passed in ITA No. 17671HYD12014 for the Assessment Year 1l(108-2009 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench E', Hyderabad preferred against the Order dated 05.08.2014 passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2013-14 on the file of the Commissioner of lnc,;me Tax (Appeals)-ll, Hyderabad preferred against the Order daled 31 .12.2009 passed in TAN HYD|00916G on the file of the Assistant Commissioner of ln<;cme Tax, Circle - 14(2), Hyderabad. Between: The Commisr;i,rner of lncome Tax-TDS, Hyderabad ...Appellant AND IV/s. ldea Cellular Ltd., H.No.5-9-62, KLK Estates, Fateh lvlaidan Road, Hyderabad ...Respondent |.T.T.A.No. 276 of 2018 lncome Tax'-r,bunal Appeal Under Section 2604 of the lncome Tax Act,1961 against the Order C.rted 25102017 passed in ITA No. 17651HYD12014 for the Assessment Year l2(t06-2007 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench E', Hyderabad preferred against the Order dated 05.08.2014

*Y 9 passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2O13-14 on the fite of the Commissioner of lncome Tax (Appeals)-ll, Hyderabad preferred against the Order dated 31 .12.2009 passed in TAN HYD|00916G on the file of the Assistant Commissioner of lncome Tax, Circle - 1 d),Hyderabad. Between: The Commissioner of lncome Tax-TDS, Hyderabad ...Appellant AND Mis. ldea Cellular Ltd., H.No.5-9-62, KLK Estates, Fateh Maidan Road, Hyderabad ...Respondent lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,1961 against the Order dated 25.10.2017 passed in ITA No. 17641HYD12014 for the Assessment Year 2005-2006 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'B', Hyderabad prefered against the Order dated 05.08.2014 passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2O13-14 on the file of the Commissioner of lncome Tax (Appeals)-ll, Hyderabad preferred against the Order dated 31.12.2009 passed in TAN HYD|009'16G on the file of the Assistant Commissioner of lncome Tax, Circle - 14(2), Hyderabad. Between; The Commissioner of lncome Tax-TDS, Hyderabad ...Appe llanURes ponde nt AND M/s. ldea Cellular Ltd., H.No.5-9-62, KLK Estates, Fateh lr,4aidan Road, Hyderabad ...RespondenUAppellant !.T.T.A.No. 292 of 2018 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,'1961 against the Order dated 25.10.2A17 passed in ITA No. 17631HYD12014 for lhe Assessment Year 20O4-2OO5 on the file of the lncome Tax Appellate Tribunal, l.T.T.A.No. 277 ot 2018

lV- Hyderabad Bench 'B , Hyderabad preferred against the Order dated 05.08.2014 passed in ITA No. 0265 to 0270/Clf(A)-ll, Hydl2O13-14 on the file of the Commissioner of ln,:ome Tax (Appeals)-ll, Hyderabad preferred against the Order daled 31 .12.2009 c;rssed in TAN HYD|009'16G on the file of the Assistant Commissioner of lncome Tax, Circle - 14(2), Hyderabad. Between: The Commiss ir,ner of lncome Tax-TDS, Hyderabad ...AppellanU Appellant AND M/s. ldea Cel ular Ltd., H.No.5-9-62, KLK Estates, Fateh lv]aidan Road, Hyderabad ...RespondenU Respondent |.T.T.A.No. 299 of 2rl'18 lncome Tax Tribunal Appeal Under Section 2604 of the lncome Tax Act,196 1 against the Order rlerted 25.10.2017 passed in ITA No. 17661HYD12014 fot the Assessment Year 2407 -2O08 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench '3, Hyderabad preferred against the Order dated 05-08.2014 passed in ITA No. 0265 to 0270/ClT(A)-ll, Hydl2O13-14 on the file of the Commissioner of lnr:c,me Tax (Appeals)-ll, Hyderabad preferred against the Order daled 31 .12.2009 rassed in TAN HYD|00916G on the file of the Assistant Commissioner of lnccre Tax, Circle - 14(2), Hyderabad. Between: The Commissic ner of lncome Tax-TDS, Hyderabad ...AppellanU Appellant AND IVI/s. ldea Ce:llular Ltd., Hyderabad H.No.5-9-62, KLK Estates, Fateh [vlaidan Road, ...RespondenU Respondent

s. Counsel for the Appellant (in all ITTA's) : Sri A. Rama Krishna Reddy, Junior SC representing Sri A. Radha Krishna, Senior SC for lT Department Counsel for the Respondent (in all ITTA's) : Sri T. Bala Mohan Reddy The Court delivered the following: COMMON JUDGMENT

THE HONOURABLE SRI JUSTICE SUJOY PAUL AND THE HONOUILTBLE SRI JUSTICE NAMAVARAPU RAJESHWAR RAO ITTA Nos,263 270 272 276 277 292 and,299 of 2Ola COMMON JUDGMENT (per Hon'ble SP,J) Sri A. Rama Krishna Reddy, learned Junior Standing Counsel repre ienting Sri A. Radha Krishna, learned Senior Standing Counr;el for Income Tax Department, for the appellants 2. Learn,:rl counsel for the appellants submits that no adjudication Ls required in these appeals because under the scheme " Direcl Tax Viuad Se Vishwa!, the disputes are settled between the parties. 3 Accorrlingly, these appeals are dismissed as withdrawn. No costs. Interloc utory applications, if any pending, shall also stand closed. _d \ //TRUE COPY// sd/-K. SRtN|VAS&RAO JOTNT RFGTSTRAR b SECTION OFFICER To, 1 2 3 4q 6 The lncome Tax Appellate Tribunal, Hyderabad Bench'B', Hyderabad. The Commissior er of lncome Tax (Appeals)-ll, Hyderabad. The Assistant Oommissioner of lncome Tax, Circle - 14(2), Hyderabad One CC to Sri A. Radha Krishna, Senior counsel, Advocate [OPUC] One CC to Sri -'. Bala Mohan Reddy, Advocate [OPUC] Two CD Copier; L Njb/D ii::i 1' \

HIGH COURT DATED:19109t2024 COMMON JI.JDGMENT 14 I4: , +' (,(: \ $( L) 2 1 rv0l/ ?0?1 { a; c't' ITTA. Nos. 26.3, 27 0, 27 2, 27 6, 277, 292 & 299 of 201 I DISMISSING ALL THESE APPEALS AS WITHDRAWN WITHOUT C(]STS \, l 'I W: