TaxTMI 
TaxTMI 
2025 (10) TMI 479
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....on stands disposed of. CM APPL. 62663/2025 (Condonation of delay of 420 days in re-filing) 3. For the reasons stated in the application, the delay of 420 days in re-filing the appeal is condoned. 4. The application is disposed of. ITA 491/2025 5. The challenge in this appeal under Section 260A of the Income Tax Act, 1961 is to an order dated 09.02.2024 passed by the learned Income Tax Appellate Tribunal ('ITAT') in ITA No. 2855/Del/2023 pertaining to the Assessment Year ('AY') 2021-22. 6. We find on findings from paragraph 6 onwards, the learned ITAT has allowed the appeal in favour of the assesee by stating as under:- "6. We have heard the Ld. Representative of the parties and perused the material on record. The ....
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....ssue in assessment year 2010-11, the Tribunal, in ITA No.1740/Del/2015 dated 30.09.2020 has held that the amount received by the assessee from freight/logistic support services cannot be treated as FTS/FIS either under the Act or under treaty provisions. Accordingly, the addition was deleted. Identical view was expressed by the Tribunal while deciding the appeals for subsequent assessment years, as noted above. In fact, though, the departmental authorities were conscious of the fact that the Tribunal has decided the issue in favour of the assessee in earlier assessment years, however, for the purpose of keeping the issue alive, a contrary decision has been taken. There being no change either in the factual or legal position relating to the ....
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....3,04,852/- made by the Ld. AO representing reimbursement of lease line charges received by the assessee treating the same as royalty under the Act as well as India-USA DTAA, the Coordinate Bench of the Tribunal in its decision dated 02.05.2023 in ITA No. 355/Del/2023 for AY 2020-21 in turn relying on its decision dated 31.10.2022 in ITA No. 1464/Del/2022 for AY 2018-19 observed and held under:- "13. Having considered rival submissions, it is observed that while deciding identical issue in assessee's own case in assessment years 2012-13 to 2015-16, the Tribunal in ITA No.1904/Del/2017 and Ors. Dated 05.01.2022 has held that lease line charges are not in the nature of royalty. The same view was reiterated by the Tribunal while decidi....
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....e any change in to facts and circumstances in the year under consideration. The Revenue has also not brought to our notice any other binding precedent on the issues under consideration. We, therefore, respectfully following the decision (supra) of the Co-ordinate Bench of the Tribunal in assessee's own case, the facts being identical as admitted by both the parties, decide ground No. 2, 3 and 4 in favour of the assessee. Accordingly ground No. 2, 3 and 4 are allowed. 8. Ground No. 1 is general in nature. 9. Ground No. 5 and 6 relating to levy of interest under section 234A and 234B of the Act are consequential in nature. 10. Ground No. 7 relating to initiation of penalty proceedings under section 270A of the Act b....