Saipem (Portugal) Comercio Maritimo Su lda, New Delhi v. DDIT, Dehradun

ITA 2916/DEL/2010 | 2006-2007
Pronouncement Date: 11-08-2010 | Result: Dismissed

Appeal Details

RSA Number 291620114 RSA 2010
Assessee PAN AAICS0784N
Bench Delhi
Appeal Number ITA 2916/DEL/2010
Duration Of Justice 2 month(s)
Appellant Saipem (Portugal) Comercio Maritimo Su lda, New Delhi
Respondent DDIT, Dehradun
Appeal Type Income Tax Appeal
Pronouncement Date 11-08-2010
Appeal Filed By Assessee
Order Result Dismissed
Bench Allotted G
Tribunal Order Date 11-08-2010
Assessment Year 2006-2007
Appeal Filed On 10-06-2010
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G: NEW DELHI BEFORE SHRI I.P. BANSAL JUDICIAL MEMBER AND SHRI B.C. MEENA ACCOUNTANT MEMBER ITA NO. 2916/DEL/2010 ASSESSMENT YEAR: 2006-07 SAIPEM (PORTUGAL) COMERCIO MARITIMO SU IDA C/O NANGIA & CO. SUITE 4A PLAZA M-6 JASOLA NEW DELHI. AAICS0784N VS. DDIT INTL. TAXATION DEHRADUN. (APPELLANT) (RESPONDENT) APPELLANT BY : NEERAJ SHARMA CA RESPONDENT BY: Y.K. KAKKAR SR. DR O R D E R PER I.P. BANSAL J.M. THIS IS AN APPEAL FILED BY THE ASSESSEE. IT IS D IRECTED AGAINST THE ORDER OF CIT(A) DATED 16.2.10 FOR A.Y. 2006-07. GROUNDS OF APPEAL READ AS UNDER: - 1. THE LD. CIT(A) DEHRADUN (HEREINAFTER REFERRED TO AS CIT(A)) HAS ERRED IN UPHOLDING THE ORDER OF THE AO THAT REIMBURSEMENT RE VENUE OF RS. 158 883 269 ON ACCOUNT OF EXPENDITURE INCURRED ON BEHALF OF CUS TOMERS IS INCLUDIBLE IN THE AGGREGATE AMOUNT REFERRED TO IN SUB-SECTION (2) OF SEC. 44BB OF THE I.T. ACT 1961. YOUR APPELLANT PRAYS THAT THE ERRONEOUS ORDER BE CA NCELLED AND APPROPRIATE RELIEF MAY BE GRANTED TO THE APPELLANT. YOUR APPELLANT CRAVES LEAVE TO ADD TO ALTER AMEND VARY OMIT SUBSTITUTE OR DELETE ANY OF THE AFOREMENTIONED GROUNDS OF APPEAL OR ADD A NEW GROUND OR GROUNDS OF APPEAL AT ANY TIME BEFORE OR AT THE TIME OF HEARING OF THE APPEAL. 2 ITA NO. 2916/DEL/2010 2. THE ISSUE HAS BEEN DECIDED AGAINST THE ASSESSEE BY THE LD. CIT(A). FOLLOWING THE DECISION OF JURISDICTIONAL HIGH COURT IN THE CASE OF CIT VS. HALLIBURTON OFFSHORE SERVICES INC. REPORTED IN 300 ITR 265 WHEREIN IT HAS BEEN HELD THAT REIMBURSEMENT OF EXPENSES IS INCLUDIBLE I N THE REVENUE AS CONTEMPLATED BY SEC. 44BB OF THE I.T. ACT 1961 (AC T). THE SUBMISSION OF THE LD. COUNSEL OF THE ASSESSEE BEFORE CIT(A) WAS THAT THE SAID DECISION OF HONBLE HIGH COURT HAS BEEN CHALLENGED BEFORE HONBLE SUPRE ME COURT AND THEREFORE THE ISSUE IS UNDER LITIGATION. LD. CIT(A) HAS DECI DED THIS ISSUE AGAINST THE ASSESSEE FOLLOWING THE AFOREMENTIONED DECISION OF H ONBLE HIGH COURT IN THE CASE OF CIT VS. HALLIBURTON OFFSHORE SERVICES INC. (SUPRA). 3. IN THIS VIEW OF THE SITUATION AFTER HEARING BOT H THE PARTIES WE FIND NO INFIRMITY IN THE ISSUE DECIDED BY LD. CIT(A) AS THE SAME IS IN ACCORDANCE WITH THE DECISION OF HONBLE JURISDICTIONAL HIGH COURT I N THE CASE OF CIT VS. HALLIBURTON OFFSHORE SERVICES INC. (SUPRA). WE TH EREFORE DECLINE TO INTERFERE AND THE APPEAL FILED BY THE ASSESSEE IS DISMISSED. ORDER WAS PRONOUNCED IN THE OPEN COURT ON 11.08.10 (B.C. MEENA) ACCOUNTANT MEMBER (I.P. BANSAL) JUDICIAL MEMBER DATED: 11.8.10 *KAVITA 3 ITA NO. 2916/DEL/2010 COPY TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR ITAT NEW DELHI. TRUE COPY BY ORDER DEPUTY REGISTRAR