DCIT TDS 1(2), MUMBAI V. EMIRATES, MUMBAI

ITA 4484/MUM/2015

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 0976 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 8 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2017
• Appeal Filed By: Department
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 30-07-2015
• Court: TRIBUNAL
• Department Lawyers: DR A K NAYAK
• Assessee Lawyers: PRATIK S SHAH

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL E BENCH, MUMBAI BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI RAM LAL NEGI, JUDICIAL MEMBER ITA NO.4484/M/2015 (2012 - 2013) DCIT (TDS) - 1(2), MUMBAI. / VS. M/S. EMIRATES, 3 GROUND FLOOR, MITTAL CHAMBERS, 228, NARIMAN POINT, MUMBAI 400 021. ./ PAN : AAACE1237C ( / APPELLANT) .. ( / RESPONDENT ) / APPELLANT BY : DR. A.K. NAYAK, DR / RESPONDENT BY : SHRI PRATIK S SHAH / DATE OF HEARING : 17.04.2017 / DATE OF PRONOUNCEMENT : 19 .04.2017 / O R D E R PER D. KARUNAKARA RAO, AM: THIS APPEAL FILED BY THE REVENUE ON 30.7.2015 IS AGAINST THE ORDER OF THE CIT (A) - 59, MUMBAI DATED 12.5.2015 FOR THE ASSESSMENT YEAR 2012 - 2013. 2. REVENUE RAISED THIS APPEAL IN CONNECTION WITH THE ORDER OF THE AO U/S 201(1)/ 201(1A) OF THE ACT. IN THIS APPEAL, REVENUE RAISED THREE GROUNDS IN TOTO. THE ISSUE RAISED IN THE APPEAL RELATES TO THE CORRECTNESS OF THE AOS FINDING THAT THE FACILITATI ON CHARGES / PASSENGER SERVICE F EE CONSTITUTES RENT WITHIN THE MEANING OF SECTION 194I OF THE ACT. 3. BEFORE US, LD COUNSEL FOR THE ASSESSEE BROUGHT OUR ATTENTION TO THE ORDER OF THE CIT (A) (PARAS 4.1 TO 4.5 OF THE CIT (A)S ORDER ARE RELEVANT) AND TRACED HOW TH E SIMILAR ISSUE CAME UP BEFORE THE TRIBUNAL IN THE CASE OF JET ARIWAYS, ITA NO.5264/M/2012 AND WAS DE CIDED IN FAVOUR OF THAT ASSESSEE. FURTHER, BRINGING OUR ATTENTION TO THE ANOTHER ORDER OF THE TRIBUNAL IN ITA NO.6397/M/2014, DATED 3.1.2013 IN THE ASSESSEES OWN CASE FOR THE AY 2011 - 2012 AND SUBMITTED THAT 2 REVENUES APPEAL WAS DISMISSED ON AN IDENTICAL ISSUE. IN THIS REGARD, LD AR READ OUT THE CONTENTS OF PARA 4 OF THE TRIBUNAL IN THE ASSESSEES OWN CASE (SUPRA). 4. AFTER HEARING THE LD REPRESENTATIVES OF BOTH THE PARTIES AND ON PERUSAL OF THE ORDERS OF THE REVENUE AUTHORITIES AS WELL AS THE CITED DECIS IONS OF THE TRIBUNAL (SUPRA), WE ARE OF THE VIEW THAT THE ISSUE NOW STANDS COVERED IN FAVOU R OF THE ASSESSEE AND THE SAID PASSENGER SERVICE FEE / FACILITATION CHARGES DO NOT CONSTITUTE RENT AND THE PROVISIONS OF SECTION 194I OF THE ACT DO NOT APPLY. ACC ORDINGLY, ALL THE GROUNDS RAISED BY THE REVENUE STAND DISMISSED. 5. IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED. ORDER PRONOUNC ED IN THE OPEN COURT ON 1 9 T H APRIL, 2017. S D / - S D / - ( RAM LAL NEGI) (D. KARUNAKARA RAO) JUDICI AL MEMBER ACCOUNTANT MEMBER MUMBAI ; 19.04.2017 . . ./ OKK , SR. PS / COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A) - 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE . //TRUE COPY// / BY ORDER, / (DY./ASSTT. REGISTRAR) , / ITAT, MUMBAI