INCOME TAX APPELLATE TRIBUNAL "J" BENCH, MUMBAI SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER SHRI OMKARESHWAR CHIDARA, ACCOUNTANT MEMBER ITA No. 1073/Del/2015 (Assessment Year: 2010-2011)

Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited)

C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharashtra.

[PAN: AAACA3202D] …………. Appellant Vs Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Respondent ITA No. 1158/Del/2015 (Assessment Year: 2010-2011)

Deputy Commissioner of Income Tax Circle 26(2), New Delhi …………. Appellant Vs Vodafone Digilink Limited (Formerly Known As Vodafone Essar Digilink Limited)

C-48, Okhla Industrial Area, Phase – II, New Delhi – 110020. Maharashtra.

[PAN: AAACA3202D] … ………. Respondent Appearance For the Appellant/Assessee : Shri Ketan Ved & Shri Ninad Patade For the Respondent/Department : Shri Pankaj Kumar Date Conclusion of hearing : 16.07.2025 Pronouncement of order : 14.10.2025

O R D E R

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Per Rahul Chaudhary, Judicial Member:

1. These are Cross-Appeals pertaining to Assessment Year 2010-2011 arising from the Final Assessment Order, dated 27/01/2015, passed by the Assessing Officer under Section 144C(1) read with Section