IDEA CELLULAR LIMITED vs. THE COMMISSIONR OF INCOME TAX (TDS)

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ITTA/698/2014HC TelanganaHBHC01030078201407 September 2021Bench: T.VINOD KUMAR,M.S.RAMACHANDRA RAO3 pages
AI SummaryDismissed

What did the High Court hold?

The High Court allowed the appellant to withdraw the appeal. The withdrawal was granted with liberty to revive the appeal if the appellant did not receive favorable relief under the Direct Tax Vivad se Vishwas Scheme, 2020.

What were the facts?

The appellant, Idea Cellular Limited, filed an appeal before the High Court against an order of the Income Tax Appellate Tribunal. The appellant sought permission to withdraw the appeal.

What were the issues?

The primary issue was the appellant's request to withdraw the appeal with liberty to revive it later.

Which sections of the Income-tax Act were involved?

Section 260-A

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD TUESDAY, THE SEVENTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY ONE PRESENT HONOURABLE THE ACTING CHIEF JUSTICE M.S.RAMACHANDRA RAO AND THE HONOURABLE SRI JUSTICE T.VINOD KUMAR INCOME TAX TRIBUNAL APPEAL NO: 698 OF 2014 (lncome Tax Tribunal Appeal Under Section 260 -A of the lncome Tax Act, 1961 against the order of the lncome Tax Appellate Tribunal, Hyderabad Bench ' A ', Hyderabad in ITA No.1086t1ydt2011 , for assessment Year 2007-08 dated 2310512014 preferred against the order of the commissioner of lncome Tax ( Appeals ) -ll, Hyderabad dated 25-03-2011 in l.T.A. No. 0255/ClT (A)-ll/09-10 preferred against the order of the Assistant commissioner of lncome Tax , Circle -14 (2), Hyderabad. Dated 31-12-2OOg in ACIT -14 (2) ITDS/Hyd./2009-10 / Hvd 100916 G) Between: IDEA CELLULAR LIMITED, a Company incorporated under the companies Act,.1956, n*ino its neoistered Office at # Plbt nb 18, Suman Towers, Sector 1 1, Gandhi Nagar 38rb1i,'- ana- -cirit" office at KLK Estate, 3rd Floor, Fateh..Maidan Road, HvOeraUaO - 500 OO1, represented by its Authorised Representative, Mr. Giridhar Rao, lr/'a nager-Legal and Authorised Signatory ...APPELLANT AND The Commissioner of lncome Tax (TDS), I'T. Towers, A.C. Guards, Hyderabad. ...RESPONDENT Counsel for the Appellant: SRI T. BALA MOHAN REDDY Counsel forthe Respondent: SRI B. NARASIMHA SARMA The Court made the following: ORDER

HONOURABLE THE ACTING CHIEF JUSTICE SRI M.S.RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T.VINOD KUIIIAR I.T.T.A. No.698 0F 2014 JUDGMENT: (Pet the Actiig Chief Justice Si M S.Rarnachandra Rao.) Learned counsel for the appeilant seeks permission to withdraw the appeal with liberty to the appellant to revive the appeal in the event it does not get favourable relief under the Direct Tax Vivad se Vishwas Scheme, 2020. 2. Having regard to the said plea, the appeal is dismissed as withdrawn with liberty as prayed for. 3 Pending m iscellaneous petitions, if any, in this appeal sha1l also stand dismissed. SD/. M. SANTHI VARDHANI JOINT REGISTRAR //TRUE COPY// SECTION OFFICER Toi] Tn" tn.o." Tax Appellate Tribunal' Hyderabad B.ench A Hyderabad' i. iii; b;;;ltiion"i bt tniome rax ( Appeals )-ll' Hvderabad 3. The Assistant Commissioner of lncome Tax' Circle -14 (2) Hyderabad' 4. One CC to Sri. T. Bala Mohan Reddy' Advocate [OPUC] 5. One CC to Sri. B' Narasimha Sarma, Advocate [OPUC] 6. Two CD Copies 7. One SPare CoPY kul tp

HIGH COURT DATED: 0710912021 ORDER ITTA.No.698 of 2014 DISMISSING THE ITTA.AS WITHDRAWN. ,.u S TA l'4, ! ( i ,,sEPml t:) ,:5 , r-1. . w is\a 'a I @

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