Dismissed¶15

Principal Commissioner of Income TAX-05, Mumbai v. M/S Vodafone West Ltd. (Merged With Vodafone Mobile Services Ltd.)

Delhi HC6 Jul 2026ITA/485/2026

Case brief

AI extract

What is this about?

Delhi HC dismisses ITA 485/2026 (Principal Commissioner of Income Tax-05, Mumbai v. M/s Vodafone West Ltd., merged with Vodafone Mobile Services Ltd.) dated 06.07.2026: no substantial question of law; AO addition already set aside by CIT(A) and affirmed by ITAT; earlier remand to AO in light of Commissioner of Income Tax vs. Bharti Hexacom (2014) 221 Taxman 323 with issue decided for assessee; pending CM APPL. 40739/2026, 40740/2026, 40741/2026 disposed of.

What did the court decide?

This Court found no question of law, much less any substantial question of law, involved in the appeal requiring interpretation. ¶14

Principal Commissioner of Income TAX-05, Mumbai Vs M/S Vodafone West Ltd. (Merged With Vodafone Mobile Services Ltd.) — Delhi HC (2026) — LawSathi Research

¶1

$~23

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- ITA 485/2026, CM APPL. 40739/2026, CM APPL. 40740/2026 & CM APPL. 40741/2026

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PRINCIPAL COMMISSIONER OF INCOME TAX-05, MUMBAI .....Appellant Through: Mr.Shlok Chandra, Sr. St. Counsel with Ms. Naincy Jain, JSC, Ms.Madhavi Shukla, JSC and Mr. Udit Dad, Adv.

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versus

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M/S VODAFONE WEST LTD. (MERGED WITH VODAFONE MOBILE SERVICES LTD.) .....Respondent Through: Mr.Sachit Jolly, Sr. Adv. with Ms.Soumya Singh and Ms. Ananya Kapoor, Advs.

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CORAM:

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HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE RAJNEESH KUMAR GUPTA

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O R D E R % 06.07.2026

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Learned Senior Standing Counsel for the Department fairly informs that addition made by the Assessing Officer (AO) has been set aside by the Commissioner of Income Tax Appeal CIT (A), and the same has been affirmed by the Income Tax Appellate Tribunal in the appeal filed by the Department.

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He further informed that when the matter came to this Court, the Department’s appeal was remanded to the Assessing Officer in the light of Commissioner of Income Tax vs. Bharti Hexacom (2014) 221 Taxman 323, and such issue has also been decided in favour of the assessee.

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/07/2026 at 11:57:26

¶13

In response whereof, Mr. Sachit Jolly, learned Senior Counsel appearing for the respondent-assessee, at the outset, submitted that when the addition including quantum itself has been set aside on merits, there cannot be any question of imposition of penalty unless there is a finding of concealment or contumacious conduct.

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Having heard the learned counsel for the parties, we do not find any question of law, much less any substantial question of law being involved requiring interpretation.

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The appeal, therefore, fails.

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All pending applications stand disposed of.

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DINESH MEHTA, J.

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RAJNEESH KUMAR GUPTA, J.

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JULY 6, 2026 neelam/rajshree

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 08/07/2026 at 11:57:26

Principal Commissioner of Income TAX-05, Mumbai v. M/S Vodafone West Ltd. (Merged With Vodafone Mobile Services Ltd.)

Case brief

What is this about?

What did the court decide?

Principal Commissioner of Income TAX-05, Mumbai v. M/S Vodafone West Ltd. (Merged With Vodafone Mobile Services Ltd.)

Case brief

What is this about?

What did the court decide?

What the court decided

Issues for consideration

Cases cited

Procedural history

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Coram

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