IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA No.8362/Del/2019 (ASSESSMENT YEAR 2013-14)

Vodafone Idea Limited The Asst. CIT, (Successor of Vodafone Mobile Circel-26(2), Services Limited), Vs. New Delhi.

10^th Floor, Birla Centurion, Century Mills Compound, Pandurang Budhkar Marg, Worli, Mumbai, Maharashtra-400030.

PAN-AAACB2100P (Appellant) (Respondent)

Assessee by Sh. Salil Kapoor, Adv. and Ms. Soumya Singh, Adv.

Department by Shri S.K. Jadhav, CIT-DR Date of Hearing 07/01/2026 Date of Pronouncement 18/03/2026

O R D E R

PER MANISH AGARWAL, AM:

The present appeal is filed by the Assessee against the order passed u/s 143(3)

r.w.s 144C of the Income Tax Act, 1961 dated 30.08.2019 for Assessment Year

2013-14.

2. Brief facts of the case are that assessee company is a telecom service provider. The return of income was filed on 29.11.2013 declaring total loss of Rs.189,55,09,843/- and book profit u/s 115JB of the Act was declared at Rs.

225,57,18,422/-.Thereafter, as a consequence to amalgamation/merger, the assessee filed return electronically on 26.08.2017 declaring total loss of Rs. 6