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Income Tax Appellate Tribunal, DELHI BENCHES : “C” : NEW DELHI
Before: SHRI R.S. SYAL & SMT. BEENA A. PILLAI
Assessment Year: 2012-13 DCIT (International Taxation) Vs. B.J. Services Company Circle-1, Aayakar Bhawan, ME Ltd. C/o M/s 13A- Subhash Raod, Dehradun Nangia & Co., 3rd Floor, NCR Plaza, New Cantt Road, Dehradun PAN: AAACB8529N (Appellant) (Respondent) Department By : Sh. Sanjay Pandey, Sr. DR (Intl) Assessee By : Sh. Amit Arora & Vishal Mishra, CA Date of Hearing : 04.06.2018 Date of Pronouncement : 05.06.2018 ORDER PER R.S. SYAL, VP:
This appeal by the Revenue arises out of the order passed by the CIT(A) on 27.9.2016 in relation to assessment year 2012-13.
The only issue raised in this appeal through various grounds is against the direction of the learned CIT(A) that the amount of service tax should not be included in the gross revenue of the assessee under the provisions of Section 44BB of the Act.
We have considered the rival contention and perused the relevant material on record. It is observed that the similar issue came up for hearing before the Tribunal in assessee’s own case for the immediately preceding assessment year. Vide order dated 20.4.2018, the Tribunal in has decided this issue in assessee’s favour. Both the sides are in agreement that the facts and circumstances of the instant appeal are similar to those of the preceding year. Since the learned CIT(A) has taken a view which accords with the one taken by the Tribunal in assessee’s own case for the immediately preceding assessment year, we uphold the same.
In the result, the appeal is dismissed.
The order pronounced in the open court on 05th June, 2018.