ITA/9/2023
2023 Latest Caselaw 1934 UK

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      25.07.2023                     ITA No. 09 of 2023
                                     Hon'ble Vipin Sanghi, C.J.
                                     Hon'ble Rakesh Thapliyal, J.

1. Mr. Hari Mohan Bhatia, learned counsel for the appellant.

2. Mr. Chetan Joshi, learned counsel for the respondent.

3. The present Income Tax Appeal is directed against the order dated 29.11.2021, passed by the Income Tax Appellate Tribunal Dehradun Bench, Dehradun in ITA No. 895/Del/2016 : Asstt. Year : 2011-12 and CO No. 232/Del/2016 : Asstt. Year : 2011-12. The Tribunal has answered the issue relating to the unpaid service tax liability, in favour of the Assessee by the impugned order.

4. The appellant does not dispute the position, that the issue raised in the present appeal is squarely covered by the judgment of the Full Bench of this court in Income Tax Appeal No. 40 of 2012, "Director of Income Tax International Taxation v. M/s Schlumberger Asia Services Ltd.", and connected matters, decided on 12.04.2019.

5. Mr. Bhatia submits that the department has already challenged the aforesaid judgment of this Court before the Supreme Court.

6. Be that as it may, since the Full Bench of this Court has already decided the issue, we are not inclined to take a different view.

7. We, accordingly, dismiss this appeal, following the judgment of the Full Bench of this Court in Income Tax Appeal No. 40 of 2012 dated 12.04.2019.

8. Since we have examined the appeal on merits, we are not going into the issue of delay. Delay Condonation Application (IA No. 01/2023) stands disposed of.

9. Consequently, pending application(s), if any, also stand disposed of, accordingly.

     (Rakesh Thapliyal, J.)         (Vipin Sanghi, C.J.)
         25.07.2023                    25.07.2023
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