DCIT (TDS) RG 2(1), MUMBAI V. JET AIRWAYS (INDIA) LTD, MUMBAI

ITA 4603/MUM/2012

• Counselvise Citation: [2013] 120 COUNSELVISE.COM (IT) 5209 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 3 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-10-2013
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: J
• Next Hearing Date: 24-10-2013
• Assessment Year: 2009-2010
• Appeal Filed On: 06-07-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: K C PATNAIK

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL J , BENCH, MUMBAI , BEFORE SHRI H.L.KARWA , PRESIDENT & SHRI N.K.BILLAIYA , AM ITA N O S . 4602 & 4603 / MUM/ 20 1 2 ( ASSESSMENT YEAR S : 20 0 8 - 09 & 2009 - 10 ) DCIT (TDS) RG. 2 (1) , MUMBAI - VS. M/S JET AIRWAYS (INDIA) LTD., SIROYA CENTRE, SAHAR AIRPORT ROAD, ANDHERI (EAST), MUMBAI PAN/GIR NO. : AAACJ 0920 H ( APPELLANT ) .. ( RESPONDENT ) /REVENUE BY : MR. K.C.PATNAIK /ASSESSEE BY : M R. VIJAY MEHTA DATE OF HEARING : 2 4 TH DATE OF PRONOUNC EMENT : 2 4 TH OCTOBER, 2013 O R D E R PER BENCH : THIS COMMON ORDER SHALL GOVERN THE DISPOSAL OF TWO APPEALS, WHICH HAVE BEEN PREFERRED BY THE REVENUE AGAINST TWO SEPARATE ORDERS OF LEARNED CIT(A) - 14 , MUMBAI , DATED 30 - 4 - 2012, PERTAINING TO A.Y. 2008 - 09 & 20 0 9 - 10 , RESPECTIVELY. 2 . SINCE COMMON ISSUES ARE INVOLVED IN BOTH THE CASES, THEREFORE, FOR THE SAKE OF CONVENIENCE AND BREVITY , BOTH THE CASES HAVE BEEN HEARD AND DISPOSED OF BY THIS CONSOLIDATED ORDER. ITA NO S . 4602 & 4603 /1 2 2 3 . THE FIRST GRIEVANCE OF THE REVEN UE RELATES TO SHORT DEDUCTION OF TDS ON PASSENGER SERVICE FEES (IN SHORT PSF) AND THE SECOND GRIEVANCE OF THE REVENUE RELATES TO NON - DEDUCTION OF TAX ON ACCOUNT OF ALLEGED COMMISSION PAID TO BANKS ON CREDIT CARDS. 4 . AT THE VERY OUTSET, BOTH THE PARTIE S AGREED THAT IDENTICAL ISSUES HAVE BEEN DECIDED BY THE TRIBUNAL IN ASSESSEES OWN CASE RELATING TO ASSESSMENT YEAR 2010 - 2011, PASSED IN ITA NO. 5264/M/2012, VIDE ORDER DATED 23 - 10 - 2013 . 5 . WE HAVE CAREFULLY PERUSED THE ORDERS OF THE LOWER AUTHORITIES AND THE ORDER OF THE TRIBUNAL BROUGHT TO OUR NOTICE IN ASSESSEES OWN CASE FOR ASSESSMENT YEAR 2010 - 2011 (SUPRA). WE FIND THAT BOTH THE GRIEVANCE OF THE REVENUE ARE DIRECTLY COVERED BY THE DECISION OF THE TRIBUNAL PASSED IN ITA NO. 5264/M/2012 . THE FIRST GRIEVA NCE HAS BEEN CONSIDERED BY THE TRIBUNAL IN PARA 7 OF ITS ORDER AND FINDINGS OF THE TRIBUNAL HAS BEEN RECORDED IN PARA 15 OF ITS ORDER AND THE SECOND GRIEVANCE OF THE REVENUE HAS BEEN CONSIDERED BY THE TRIBUNAL IN PARA 3 AND FINDINGS CAN BE FOUND IN PARA 6 OF ITS ORDER. THEREFORE, RESPECTFULLY FOLLOWING THE ABOVE CITED DECISION OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR A.Y.2010 - 2011, THE APPEALS OF THE REVENUE FOR BOTH THE ASSESSMENT YEARS I.E. 2008 - 09 & 2009 - 2010 ARE HEREBY DISMISSED. ITA NO S . 4602 & 4603 /1 2 3 6 . RESULTANTLY , B OTH THE APPEAL S OF THE REVENUE ARE DISMISSED . ORDER PRONOUNCED IN THE OPEN COURT ON 2 4 /10/ 2013 . SD/ - ( ) ( H.L.KARWA ) SD/ - ( ) ( N.K.BILLAIYA ) / PRESIDENT / ACCOUNTANT MEMBER MUMBAI ; DATED : 2 4 /10 /2013 /PKM , PS COPY OF THE ORDER FORWARDED TO : 1. / THE APPELLANT 2. / THE RESPONDENT. 3. / THE CIT(A) , MUMBAI. 4. / CIT 5. / DR, ITAT, MUMBAI 6. GUARD FILE. //TRUE COPY// / BY ORDER, ( ASSTT. REGISTRAR) / ITAT, MUMBAI