Commissioner Of Income Tax (Tds) vs M/S. Vodafone Idea Limited
2023 Latest Caselaw 310 Ori

Citation : 2023 Latest Caselaw 310 Ori
Judgement Date : 9 January, 2023

Orissa High Court

Commissioner Of Income Tax (Tds) vs M/S. Vodafone Idea Limited on 9 January, 2023

                     IN THE HIGH COURT OF ORISSA AT CUTTACK

                                     ITA No. 48 of 2020

            Commissioner of Income Tax (TDS)           ....           Appellant
                                              Mr. Sidharth Sankar Mohapatra
                                                    Senior Standing Counsel
                                         -versus-

            M/s. Vodafone Idea Limited                 ....         Respondent
                                                                       None

                        CORAM:
                        THE CHIEF JUSTICE
                        JUSTICE M.S. RAMAN

                                          ORDER

09.01.2023 Order No.

02. 1. The present appeal by the Revenue against an order dated 5th June, 2020 passed by the Income Tax Appellate Tribunal, Cuttack Bench, Cuttack allowing the appeal filed by the assessee in ITA Nos.306 to 309/CTK/2019 to the Assessment Years 2009-10 to 2012-13. The present appeal relates to Assessment Year 2012-13.

2. In relation to other Assessment Years, the Revenue's appeals have already been dismissed by this Court. One such order is the order dated 20th February, 2019 in ITA No.9 of 2012 passed by this Court following the judgment of the Rajasthan High Court in ITA No.205 of 2005 (CIT (TDS) Jaipur v. M/s. Idea Cellular Ltd.,).

3. Although it is stated that no appeal was filed against the order dated 20th February, 2019 of this Court due to monetary limit, the appeal stated to be filed against the aforementioned judgment of the

Rajasthan High Court in ITA No.205 of 2005 (CIT (TDS) Jaipur v. M/s. Idea Cellular Ltd.,) is stated to be still pending in the Supreme Court of India. However, there is no stay of the aforementioned judgment of the Rajasthan High Court.

4. Accordingly, following the decision of this Court dated 20th February, 2019 in ITA No.9 of 2012, the Court declines to frame the questions urged by the Revenue and dismisses the present appeal.

(Dr. S. Muralidhar) Chief Justice

(M.S. Raman) Judge S. Behera