Bharti Hexacom ltd has opted to settle the pending disputes under Vivad Se Vishwas Scheme.
Last updated: 19 January 2021
Court :
ITAT New Delhi
Brief :
The aforementioned appeals in the case of the Assessee are taken up together for the sake of convenience and brevity; and are hereby disposed off through this Consolidated Order. Grounds taken in these appeals of Assessee are as under:
Citation :
ITA 7839/DEL/2017
IN THE INCOME TAX APPELLATE TRIBUNAL
(DELHI BENCH: ‘A’: NEW DELHI)
(THROUGH VIDEO CONFERENCING)
BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER
AND
SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER
ITA Nos:- 7838/Del/2017 and 7839/Del/2017)
(Assessment Years: 2010-11 and 2011-12)
M/s Bharti Hexacom Limited,
Bharti Crescent 1, Nelson
Mandela Road, Vasant Kunj
Phase II, New Delhi.
PAN No: AAACH1766P
APPELLANT
Vs.
Deputy Commissioner of
Income Tax,
Circle2(1),
New Delhi.
RESPONDENT
Assessee By : Shri Suchit Agarwal, CA
Revenue By : Shri Satpal Gulati, CIT(DR)
Per Anadee Nath Misshra, AM
(A) The aforementioned appeals in the case of the Assessee are taken up together for the sake of convenience and brevity; and are hereby disposed off through this Consolidated Order. Grounds taken in these appeals of Assessee are as under:
ITA No. 7838/Del/2017.
“1. That the learned Commissioner of Income tax (Appeals) [“CIT (Appeals)”] erred on facts and in law in not following the binding decision of jurisdictional Hon’ble Delhi High Court and Hon’ble Delhi Tribunal in Appellant own case and has erred in not applying theprinciple laid down by jurisdictional Hon’ble Delhi High Court to' spectrum charges on revenue sharing basis paid to Department of Telecommunication.
1.1 That the learned CIT (Appeals) erred on facts and in law in not appreciating the facts that spectrum charges on revenue sharing basis paid to Department of Telecommunication was decided in favour by the Hon’ble Delhi Tribunal in Appellant own case for earlier assessment years.
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