ACIT, CHENNAI V. Mizpah Publishing Services Pvt. Ltd., CHENNAI

ITA 2124/CHNY/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 96655 (ITAT-CHENNAI)
• Duration Of Justice: 1 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 31-12-2015
• Appeal Filed By: Department
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 05-11-2015
• Court: TRIBUNAL
• Department Lawyers: P RADHAKRISHNAN
• Keywords: Reasonable cause

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH : CHENNAI , ! ' , # $% & [ BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SHRI CHALLA NAGENDRA PRASAD , JUDICIAL MEMBER ] ./ I.T.A.NOS.2124 TO 2126/MDS/2015 / ASSESSMENT YEARS : 2006-07, 2009-10 & 2010-11 THE ASSTT. COMMISSIONER OF INCOME-TAX CORPORATE CIRCLE 4(1) CHENNAI VS. M/S MIZPAH PUBLISHING SERVICES PVT. LTD NO.6A, VGP FIRST MAIN ROAD EAST COAST ROAD INJAMBAKKAM CHENNAI 600 041 [PAN AACCM 6195 M ] ( '( / APPELLANT) ( ')'( /RESPONDENT) / APPELLANT BY : SHRI P RADHAKR ISHNAN, JCIT /RESPONDENT BY : NONE / DATE OF HEARING : 16 - 12 - 2015 / DATE OF PRONOUNCEMENT : 31 - 12 - 2015 * / O R D E R PER CHANDRA POOJARI, ACCOUNTANT MEMBER THESE APPEALS OF THE REVENUE ARE DIRECTED AGAI NST SEPARATE ORDERS OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-8, CHENNAI, ALL DATED 31.8.2015 FOR ASSESSMENT Y EARS 2006-07, 2009-10 AND 2010-11. ITA NOS.2124 TO 2126/15 :- 2 -: 2. AS THE FACTS ARE COMMON IN ALL THE APPEALS, WE NARR ATE THE FACTS IN I.T.A.NO. 2124/MDS/2015 FOR ASSESSMENT YEA R 2006-07. THE ASSESSEE INCURRED SALES COMMISSION IN FOREIGN CURR ENCY DURING THE PREVIOUS YEAR RELEVANT TO THE ASSESSMENT YEAR 2006- 07. THE ASSESSING OFFICER EXCLUDED IT FROM THE EXPORT TURNOVER, HOWEV ER, NOT REDUCED FROM THE TOTAL TURNOVER. ON APPEAL, THE CIT(A) BY FOLLOWING THE DECISION OF THE SPECIAL BENCH IN THE CASE OF ITO VS SAK SOFT LTD, 121 TTJ 865, OBSERVED THAT FOR THE PURPOSE OF APPLYING THE FORMULA U/S 10A, THE SALES COMMISSION EXPENSES WHICH WAS INCURR ED IN FOREIGN CURRENCY FOR PROVIDING TECHNICAL SERVICES OUTSIDE I NDIA ARE TO BE EXCLUDED BOTH FROM EXPORT TURNOVER AS WELL AS TOTAL TURNOVER. AGAINST, THIS, THE REVENUE IS IN APPEAL BEFORE US. 3. THE ASSESSEE FILED AN ADJOURNMENT PETITION DATED 14.12.2015. IN OUR OPINION, THERE IS NO REASONABLE CAUSE FOR SEEKING ADJOURNMENT. 4. SINCE THE ISSUE IS COVERED IN FAVOUR OF THE ASSESS EE BY THE DECISION OF THE SPECIAL BENCH IN SAK SOFT LTD (SUPR A) AND THE CIT(A) HAS FOLLOWED THE SAME, WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF THE CIT(A). ACCORDINGLY, THE SAME IS CONFIRMED. 5. IN THE RESULT, ALL THE THREE APPEALS OF THE REVENU E STAND DISMISSED. ITA NOS.2124 TO 2126/15 :- 3 -: ORDER PRONOUNCED IN THE OPEN COURT ON 31 ST DECEMBER, 2015, AT CHENNAI. SD/- SD/- ( ! ' ) ( CHALLA NAGENDRA RASAD) # / JUDICIAL MEMBER ( ) (CHANDRA POOJARI) / ACCOUNTANT MEMBER !' / CHENNAI #$ / DATED: 31 ST DECEMBER, 2015 RD $%&& '(&)( / COPY TO: & 1 . / APPELLANT 4. & * / CIT 2. / RESPONDENT 5. (+,& - / DR 3. & *&./ / CIT(A) 6. ,0&1 / GF