2025 (1) TMI 864

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.... dated 29.09.2017 passed by the ld. Commissioner of Income Tax (Appeals) - 11, Chennai for the assessment year 2014-15. 2. Before adverting to the grounds of appeal raised by the Revenue, we note that the issue raised in this appeal has to be decided in terms of the order dated 05.08.2024 of Special Bench in assessee's own case. 3. We note that brief facts of the case are that the assessee is providing international freight forwarding, and other related services to its customers. It involves assisting its customers (importers/exporters) to comply with the formalities in importing/exporting goods by air or ship, obtaining clearances from Port Trust, Airport authorities and the Customs; providing logistics support for movement of goods ....

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.... assessee is also an intermediary, similar to the facts of the case of CIT Vs. Cargo Linkers (supra) and further, he followed his predecessor's order for the assessment year 2013-14 and directed to delete the additions. Aggrieved by the aforesaid action of the ld. CIT(A), the Department preferred an appeal before this Tribunal and CO was preferred by the assessee supporting the action of the ld.CIT(A). 4. At the time of hearing before the Division Bench of this Tribunal, the assessee moved a proposal for constitution of Special Bench, by contending that there were divergent views on the issue of deduction of TDS on payment made to CFS. It was the contention of the assessee that the views expressed by the Coordinate Bench at Chennai in fa....

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....rd, observed that the assessee has abandoned the contention of whether the payments being made as an intermediary on behalf of their principal, which, were subjected to section 194C of the Act and held the assessee conceded that it was acting as a principal and not as an intermediary. The relevant portion in para 9 are reproduced herein below for better understanding: 9. Having heard both the parties, we find that the foundational premise on which this Special Bench was constituted is now non-existent. This Special Bench was constituted to resolve the conflicting views of the coordinate Benches at Mumbai vis-à-vis the coordinate Benches at Chennai on the issue viz., whether the payments being made by an 'intermediary' on beh....