IDEA CELLURAL LTD., vs. THE COMMISSIONER OF INCOME TAX (TDS)
What did the High Court hold?
The High Court granted the appellant's request to withdraw the appeal. The appeal was dismissed as withdrawn, with liberty to revive if relief under the Vivad se Vishwas Scheme is not obtained.
What were the facts?
The appellant, IDEA Cellular Ltd., filed an appeal before the High Court. The appellant sought permission to withdraw this appeal.
What were the issues?
The primary issue was whether the appellant should be permitted to withdraw their appeal in light of the Direct Tax Vivad se Vishwas Scheme, 2020.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
IN THE HIGH COURT FOR THE STATE OF TELANGANA AT HYDERABAD MONDAY, THE SIXTH DAY OF SEPTEMBER TWO THOUSAND AND TWENTY ONE PRESENT THE HON'BLE THE ACTING CHIEF JUSTICE SRI M.S.RAMACHANDRA RAO AND THE HON'BLE SRI JUSTICE T,VINOD KUMAR lncome Tax Tribunal Appeal under Section 260-A of the lncome Tax Act -1961 against the order dated 23.05.2014 in l.T.A.No.10B7lHydl2011 on the file of the lncome Tax Appellate Tribunal, Hyderabad Bench 'A', Hyderabad the Assessment Year 2008- 2009, preferred against the order dated 25.03.2011 in Appeal No.lTA No.0253/ClT [A]- ll/09-10, on the file of the Commissioner of Income Tax (Appeals)-ll, Hyderabad preferred against the order in GIRyPAN No. Hyd 100916G on the file of the lncome Tax Officer, Circle '14(2), Hyderabad. Betwee n: IDEA Cellural Ltd., Regt.Off: Plot no. 18, Suman Towers, Sector 11, Gandhi. Nagar, 382011 and circle offide at KLK Estae, 3rd Floor, Fateh lvlaidan Road, Hyderabad 500001 Rep. by its Auth. Rep. MR.Giridhar Rao, Manager Legal and Autho. Signatory ,,.APPELLANT AND The Commissioner Of lncome Tax (TDS), lT Towers, AC Guards, Hyderabad ...RESPONDENT lA NO: 1 OF 2021 Petition under Section 151 CPC praying that in the circumstances stated in the affidavit filed therewith, the Hon'ble Court may be pleased to permit the Appellant to Withdraw the present appeal in ITTA.No.699 ol 2O14. Counsel for the Appellant: SRI T. BALA MOHAN REDDY Counsel for the Respondent: SRI B. NARASIMHA SARMA, SC FOR lT DEPT. The Court delivered the following: JUDGMENT t.A.NO.1 0F 2021 IN/AND r.r.r. A r.t6=oss o F 2o1Q-
HONOURABLE THE ACTING CHIEF JUSTICE SRI M.S.RAMACHANDRA RAO AND HONOURABLE SRI JUSTICE T.VINOD KUMAR I.A. No.l of2O21 IN/AND I.T.T.A. No.699 0F 2014 coMMON ORDER: (Pet the Acting Chief Justice Sti M S,Ranlachaadra Rao) The appellant has filed I.A.No' 1 of 2O2l seeking permission to withdraw the appeal in view of the order in Form No.3 dated 30.03.2021 passed under the Direct Tax Vivad se Vishwas Scheme, 2020' 2. Having regard to the said plea, i.A.No'l of 202 I is ordered and ITTA.No'699 of 2014 is dismissed as withdrawn' In the event, the appeilant does not get favourable relief under the said scheme, it is granted liberty to revive this appeal. 3 Pending miscellaneous petitions, if any, in this appeal shali also stand dismissed' //TRUE COPY// SD/.K.SRINIVASA RAO JOINT REGISTRAR (t, SECTION OFFICER To, l.TheChairman,lncomeTaxAppellateTribunal'A'Bench'Hyderabad' 2. The Commissioner of lncome Tax Appeals-ll' Hyderabad' 3. The lncome Tax Officer, Circle 14 (2)' Hyderabad' 4. One CC to Sri T. Bala Mohan Reddy' Advocate [OPUC] 5. One CC to Sri B. Narasimha Sarman' SC for lT Dept [OP[JC] Two CD CoPies One Spare CoPY br 6 7 s AE I \
HIGH COURT DATED: 0G10912021 JUDGMENT l.A.No.1 of 2021 IN/AND lTTA.No.699 of 2014 ,n }- i rtc 5Ir:. c k L) O 2 5 SEP202| -.,. .....'''. ) v/t E\\fit ;" // ,/ ORDERING THE I.A. AND DISMISSING THE ITTA AS WITHDRAWN
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