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IN THE HIGH COURT OF ORISSA AT CUTTACK
S. Muralidhar, M.S.Raman, JJ.
Commissioner of Income Tax (TDS) – Appellant
Versus
M/s. Vodafone Idea Limited – Respondent
ITA No. 46 of 2020
Decided On : 09-01-2023
Revenue - Income Tax - The court declined to frame the questions urged by the Revenue and dismissed the appeal based on the decision of a previous court order and the pending appeal in the Supreme Court.
Fact of the Case:
The Revenue appealed against an order allowing the appeal filed by the assessee for the Assessment Year 2010-11.
Finding of the Court:
The Court declined to frame the questions urged by the Revenue and dismissed the present appeal based on the decision of a previous court order and the pending appeal in the Supreme Court.
Issues: Appeal by the Revenue, dismissal of previous appeals, pending appeal in the Supreme Court, decline to frame questions urged by the Revenue.
Ratio Decidendi: The decision of the previous court order and the pending appeal in the Supreme Court influenced the court's decision to decline framing the questions urged by the Revenue and to dismiss the present appeal.
Final Decision: The present appeal by the Revenue was dismissed by the Court.
JUDGMENT
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 2010-11.
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.
The court's decision was influenced by the decision of a previous court order and the pending appeal in the Supreme Court.
The Tribunal is bound by judicial discipline to follow its own coordinate bench decisions regarding the capital nature of interest income on fixed deposits when the facts for the current assessment y....
Appeal dismissed as monetary limit below CBDT Circular threshold.
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