Income Tax Appellate Tribunal - Chennai
Dart Global Logistics P. Ltd., Chennai vs Department Of Income Tax on 1 May, 2013
IN THE INCOME TAX APPELLATE TRIBUNAL
'A' BENCH, CHENNAI
BEFORE Dr. O.K. NARAYANAN, VICE-PRESIDENT
AND SHRI VIKAS AWASTHY, JUDICIAL MEMBER
I.T.A.No. 431/Mds/2013
Assessment year : 2007-08
The Assistant Commissioner M/s. Dart Global P. Ltd.,
of Income-tax, Vs. 31, Velachery Road,
Company Circle-I(4), Little Mount, Saidapet,
Chennai - 34. Chennai-600 015.
PAN AAACD3181G
(Appellant) (Respondent)
Appellant by : Shri Anirudh Rai, IRS, CIT
Respondent by : Shri G. Seetharaman, CA
Date of Hearing : 1st May, 2013
Date of Pronouncement : 1st May, 2013
O R D E R
PER Dr. O.K. NARAYANAN, VICE-PRESIDENT This appeal is filed by the Revenue. The relevant assessment year is 2007-08. The appeal is directed against the order of the Commissioner of Income-tax(Appeals)-IX at Chennai, dated 27.12.2012 and arises out of the assessment completed under sec.143(3) of the Income-tax Act, 1961. :- 2 -: ITA 431/13
2. The only ground raised by the Revenue in the present appeal is that the Commissioner of Income-tax(Appeals) has erred in deleting the disallowance made by the Assessing Officer under sec.40A(2)(b) in respect of overseas marketing fee paid to M/s. Dart Air Services P. Ltd., Srilanka.
3. This issue has already been considered by the Income-tax Appellate Tribunal, Chennai 'A' Bench in assessee's own case through their order dated 19.7.2010 passed in ITA No.653/Mds/2010 for the assessment year 2006-07. The issue was also considered for the earlier assessment years 2001-02, 2002-03 and 2003-04 by the Income-tax Appellate Tribunal, Chennai 'A' Bench in assessee's own case through their common order dated 14.12.2007 passed in ITA Nos.1574, 2030 & 2321/Mds/2006. As such, the issue stands decided in favour of the assessee for all the above assessment years. The case of the Revenue is that the matter has not attained finality, as Revenue has preferred appeals under sec.260A before the Hon'ble High Court of Madras against those orders passed by the Tribunal.
:- 3 -: ITA 431/13
4. As of now, the earlier orders passed by the co-ordinate Bench of the Tribunal are binding on us, as the Hon'ble High Court has not passed any interim order or other sort of order in the light of the appeals filed by the Revenue. In these circumstances, following the earlier orders of the Tribunal, we hold that the Commissioner of Income-tax(Appeals) has rightly decided the issue in favour of the assessee.
5. In result, this appeal filed by the Revenue is dismissed.
Order pronounced in the open court at the time of hearing on Wednesday, the 1st of May, 2013 at Chennai.
Sd/- Sd/-
(VIKAS AWASTHY) (Dr.O.K.NARAYANAN)
Judicial Member Vice-President
Chennai,
Dated the 1st May, 2013
mpo*
Copy to: 1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
6. GF.