(Uday Umesh Lalit and S. Ravindra Bhat, JJ.)
Indus Towers Ltd. _________________________________ Appellant;
v.
Assistant Commissioner of Income Tax, Circle 12(1) and Another ______________________________________________ Respondent(s).
Civil Appeal No. 7600 of 2021 (Arising out of SLP (C) No. 20460 of 2021 arising out of Diary No. 9011 of 2020), decided on December 10, 2021
The Order of the court was delivered by
Order
1. Leave granted.
2. This appeal challenges the order dated 04.03.2020 passed by the High Court of Delhi in Writ Petition (Civil) No. 10289 of 2019.
3. This matter pertains to the Assessment Year 2011-2012.
4. It is common ground that certain matters concerning the assessee are pending consideration before the Commissioner of Income Tax (Appeals) and those matters pertain to the Assessment Year 2010-2011 as well as subsequent Assessment Years.
5. Since the matters had arisen out of the proceedings initiated by way of a writ petition before the High Court questioning the demand, both sides are agreeable that the matters pending before the Commissioner of Income Tax (Appeals) be taken to logical conclusion.
6. We, therefore, leave the assessee as well as the revenue to agitate all the issues before the Commissioner of Income Tax (Appeals) in the pending appeals.
7. Let those issues be considered by the Commissioner of Income Tax (Appeals) without being influenced by any of the observations made by the High Court in the order presently impugned.
8. Considering the nature of circumstances, we may direct the Commissioner of Income Tax (Appeals) to dispose of the matters as expeditiously as possible and preferably within three months.
9. Pending said disposal, status-quo shall be maintained by the parties. In order to facilitate early disposal, the parties are directed to appear before the Commissioner of Income Tax (Appeals) on 03.01.2022.
10. With these observations, the appeal stands disposed of, without any order as to costs.
SUPREME COURT OF INDIA
RECORD OF PROCEEDINGS
SPECIAL LEAVE PETITION (CIVIL) Diary No. 9011/2020
(Arising out of impugned final judgment and order dated 04-03-2020 in WP(C) No. 10289/2019 passed by the High Court Of Delhi At New Delhi)
M/s. Indus Towers Ltd.….Petitioner
v.
Assistant Commissioner of Income Tax, Circle 12(1) & Anr.….Respondent(s)
(IA No. 42229/2020 – FOR EXEMPTION FROM FILING C/C OF THE IMPUGNED JUDGMENT; IA No. 136585/2020 – FOR PERMISSION TO FILE ADDITIONAL DOCUMENTS/FACTS/ANNEXURES; IA No. 42220/2020 – FOR PERMISSION TO FILE SLP WITHOUT CERTIFIED/PLAIN COPY OF IMPUGNED ORDER; and, IA No. 117858/2021 – FOR PERMISSION TO PLACE ON RECORD SUBSEQUENT FACTS)
Date : 10-12-2021 This matter was called on for hearing today.
(Before Uday Umesh Lalit and S. Ravindra Bhat, JJ.)
For Appellant(s) Mr. Arvind P. Datar, Sr. Adv.
Mr. Sachit Jolly, Adv.
Mr. Rohit Garg, Adv.
Ms. Disha Jham, Adv.
Ms. Mehak Sachdeva, Adv.
Mr. Sohum Dua, Adv.
Ms. B. Vijayalakshmi Menon, AOR
For Respondent(s) Mr. N. Venkataraman, ASG
Mr. A.K. Panda, Sr. Adv.
Mr. H.R. Rao, Adv.
Mr. V. Chandrashekhara Bharathi, Adv.
Mr. Raj Bahadur Yadav, AOR
UPON hearing the counsel the Court made the following
ORDER
11. Leave granted.
12. The appeal is disposed of, in terms of the Signed Order placed on the file.
13. Pending applications, if any, also stand disposed of.
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