Bombay High Court
Vodafone Idea Limited As Successor To ... vs Central Processing Center Bengaluru ... on 1 August, 2023
Author: K. R. Shriram
Bench: K. R. Shriram
Digitally
signed by
GAURI GAURI AMIT
GAEKWAD
AMIT Date:
GAEKWAD 2023.08.03 1/3 915.WPL-15398-2023.doc
10:49:28
+0530
IN THE HIGH COURT OF JUDICATURE AT BOMBAY
ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION (L) NO.15398 OF 2023
Vodafone Idea Limited ....Petitioner
V/s.
Central Processing Center,
Bengaluru and Ors. ....Respondents
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Mr. J.D. Mistri, Senior Advocate a/w. Mr. Madhur Agarwal and Mr. Jitendra
Singh for petitioner.
Mr. Devvrat Singh for respondent.
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CORAM : K. R. SHRIRAM &
FIRDOSH P. POONIWALLA, JJ.
DATED : 1st AUGUST 2023 P.C. :
1 Mr. Singh states that because of the Faceless Assessment Regime being started, the directions given by DRP was not received by the Faceless Assessing Officer and, therefore, the Faceless Assessing Officer did not pass order under Section 144C(13) of the Income Tax Act, 1961.
Mr. Singh states that DRP had forwarded the order to the Jurisdictional Assessing Officer.
2 If that is the case, we wonder why the Jurisdictional Assessing Officer did not forward the order to the Faceless Assessing Officer. Moreover, if the Faceless Assessment Regime had already begun, we are certain that DRP would have been aware of that and should have, if what Mr. Singh stated is correct, forwarded a copy of their directions to the Gauri Gaekwad ::: Uploaded on - 03/08/2023 ::: Downloaded on - 03/08/2023 22:14:56 ::: 2/3 915.WPL-15398-2023.doc Faceless Assessing Officer as well.
3 We also have to note that there is an email, printout of which is at Exhibit "C" to the petition, which reads as under :
From : MUMBAI mumbai.ito.hq.drp2 [mailto:mumbai.ito.hq. [email protected]] Sent: Tuesday, April 6, 2021 3:21 PM To:Jain, Surbhi (COR), Vodafone Idea <Surbhi.Jain@vodafo neidea.com> Subject: DRP Directions in case of Vodafone Idea Limited (formerly 'Vodafone Mobile Services Limited) (VMSL) which merged with Idea Cellular Ltd and consequently known as "Vodafone Idea Limited") Please find the attached directions in case of Vodafone Idea Limited (formerly 'Vodafone Mobile Services Limited) (VMSL) which merged with Idea Cellular Ltd and consequently known as 'Vodafone Idea Limited'). The same was issued through ITBA on 25.03.2021
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(ANITA VIJAYNATH KUNDER) ITO HQ TO DRP 2 WZ MUMBAI - 400005 022-22180539
4 Therefore, it will be more appropriate if the Chief Commissioner or Principal Chief Commissioner or whoever is the person heading the Dispute Resolution Panel files an affidavit explaining, inter alia, as to why when the Faceless Assessment Regime had already kicked in, DRP's directions were sent to the Jurisdictional Assessing Officer instead of to the Faceless Assessing Officer. So also the Jurisdictional Assessing Officer, who had received the directions of DRP, and it will be the same officer who Gauri Gaekwad ::: Uploaded on - 03/08/2023 ::: Downloaded on - 03/08/2023 22:14:56 ::: 3/3 915.WPL-15398-2023.doc was in that post when the directions were received and not any successor, shall file an affidavit explaining why he/she did not forward the directions of DRP to the concerned Faceless Assessing Officer particularly when, as Mr. Singh states, the Faceless Assessment Regime had begun. These affidavits shall be filed and copy served by 10th August 2023. 5 Stand over to 22nd August 2023.
(FIRDOSH P. POONIWALLA, J.) (K. R. SHRIRAM, J.) Gauri Gaekwad ::: Uploaded on - 03/08/2023 ::: Downloaded on - 03/08/2023 22:14:56 :::