Vodafone Mobile Services Limited v. The Income-tax Officer, TDS-2, Jaipur
[Citation -2017-LL-0922-10]

Citation 2017-LL-0922-10
Appellant Name Vodafone Mobile Services Limited
Respondent Name The Income-tax Officer, TDS-2, Jaipur
Court HIGH COURT OF RAJASTHAN
Relevant Act Income-tax
Date of Order 22/09/2017
Judgment View Judgment
Keyword Tags stay of demand of tax • extension of time
Bot Summary: HON'BLE MR. JUSTICE ALOK SHARMA Order 22/09/2017 The matter comes up on an application with a prayer that this petition be disposed of in terms of the judgment of the Division Bench of this Court in the case of Commissioner of Income Tax, Jaipur vs. M/s. Bharti Hexacom Limited. The petitioner-applicant-Company has laid this petition, aggrieved of the impugned order dated 30.05.2017 whereby the Income Tax Appellate Tribunal, Jaipur Bench, at Jaipur rejected its application to extend the stay order in the appeal filed under Section 210 of the Income Tax Act, 1961 against the Commissioner of Income Tax III Jaipurs order dated 09.12.2014 in respect of a demand relating to Assessment Year 2012-13. It has been submitted that the issue pending adjudication before the ITAT in respect of which the application for extension of stay order has been dismissed is fully covered to the petitioner assessees benefit by the judgment of the Division Bench of this Court in the case of Commissioner ofIncome Tax, Jaipur vs. M/s. Bharti Hexacom Limited. Other connected cases including that of the petitioner company itself i.e. D.B. Income Tax Appeal No.1/2014 titled M/s. Vodafone Mobile Services Limited vs. Income Tax Officer, Ward TDS-2, Jaipur. Counsel submitted that the petition be accordingly allowed and disposed of in terms of Commissioner of Income Tax, Jaipur vs. M/s. Bharti Hexacom Limited. Mr. Nikhil Simlote appearing for the respondent-Income Tax Officer submitted that the petitioner-Company should seek disposal of its appeal pending before the ITAT, if so advised, in terms of the judgment of the D.B. of this Court in the case of Commissioner of Income Tax, Jaipur vs. M/s. Bharti Hexacom Limited. For this purpose an appropriate date be fixed on the petitioner-Companys application for early listing of the pending before the ITAT. Further in view of the petitioners case that the issue before the ITAT is fully covered by the judgment of this Court in the case of Commissioner of Income Tax, Jaipur vs. M/s. Bharti Hexacom Limited.


HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR S.B. Civil Writ Petition No.15134/2017 Vodafone Mobile Services Limited Having Its Circle Office At 5th Floor, Gaurav Tower, Malviya Nagar, Jaipur and Having Its Registered Office At Peninsula Corporate Park, Ganpatrao Kadam Marg, Lower Parel, Mumbai, Maharastra, India-400013, Through Its Authorized Signatory Mr. Ronak Kumavat, Head-Legal & Nodal Department S/o Mr. Chelaram Kumavat, Aged About 36 Years, R/o Plot No. 6, Ayuwansingh Nagar, Maharani Fam, Durgapura, Jaipur Petitioner Versus Income Tax Officer, TDS-2, Jaipur Respondent For Petitioner(s) : Mr. Prakul Khurana with Mr. Atul Saxena. For Respondent(s) : Mr. Nikhil Simlote. HON'BLE MR. JUSTICE ALOK SHARMA Order 22/09/2017 matter comes up on application (55695/2017) with prayer that this petition be disposed of in terms of judgment of Division Bench of this Court in case of Commissioner of Income Tax (TDS), Jaipur vs. M/s. Bharti Hexacom Limited. D.B. Income Tax Appeal No.200/2016 decided on 11.07.2017. petitioner-applicant-Company has laid this petition, aggrieved of impugned order dated 30.05.2017 whereby Income Tax Appellate Tribunal, Jaipur Bench, at Jaipur (hereinafter ITAT) rejected its application to extend stay order in appeal filed under Section 210 of Income Tax Act, 1961 against Commissioner of Income Tax (Appeals) III Jaipurs order dated 09.12.2014 in respect of demand relating to Assessment Year 2012-13. It has been submitted that issue pending adjudication before ITAT in respect of which application for extension of stay order has been dismissed is fully covered to petitioner assessees benefit by judgment of Division Bench of this Court in case of Commissioner of
Income Tax (TDS), Jaipur vs. M/s. Bharti Hexacom Limited. (supra) and other connected cases including that of petitioner company itself i.e. D.B. Income Tax Appeal No.1/2014 titled M/s. Vodafone Mobile Services Limited (VSML) vs. Income Tax Officer, Ward TDS-2, Jaipur. Counsel submitted that petition be accordingly allowed and disposed of in terms of Commissioner of Income Tax (TDS), Jaipur vs. M/s. Bharti Hexacom Limited. (supra). Mr. Nikhil Simlote appearing for respondent-Income Tax Officer submitted that petitioner-Company should seek disposal of its appeal pending before ITAT, if so advised, in terms of judgment of D.B. of this Court in case of Commissioner of Income Tax (TDS), Jaipur vs. M/s. Bharti Hexacom Limited. (supra). instead of invoking this Courts jurisdiction under Article 226 of Constitution of India. Heard. Considered. I am of view that in facts of case it would be appropriate to dispose of this petition directing ITAT Regular Bench where appeal of petitioner-Company is stated to be pending to decide petitioner-Companys appeal, within period of 10 working days from date of presentation of certified copy of this order. For this purpose appropriate date be fixed on petitioner-Companys application for early listing of pending before ITAT. Further in view of petitioners case that issue before ITAT is fully covered by judgment of this Court in case of Commissioner of Income Tax (TDS), Jaipur vs. M/s. Bharti Hexacom Limited. (supra) it would also be free to move afresh application for extension of stay order before ITAT. Appropriate order thereon be passed. This petition as also application (55695/2017) stand disposed of accordingly. (ALOK SHARMA) J. Himanshu/11. Powered by TCPDF (www.tcpdf.org) Vodafone Mobile Services Limited v. Income-tax Officer, TDS-2, Jaipur
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