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S. MURALIDHAR, M. S. RAMAN
Commissioner of Income Tax (TDS) – Appellant
Versus
Vodafone Idea Limited – Respondent
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 declin
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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