Fze v. Communication Of This Judgment

IN THE HIGH COURT OF JUDICATURE, ANDHRAPRADESH AT HYDERABAD TUESDAY, THE TWENTY FOURTH DAY OFDECEMBER TWO THOUSAND AND THIRTEEN PRESENT THE HON’BLE THE CHIEF JUSTICESRI KALYAN JYOTI SEN GUPTA AND THE HON'BLE SRI JUSTICE SANJAY KUMAR I.T.T.A. No.573 OF 2013 Between: Director of Income Tax (International Taxation)4[th] Floor, A-Block, IT Towers, AC Guards,Masab Tank, Hyderabad, ..... Appellant AND M/s. JDH International LLC, Dubai, UAE, Rep. by Lotus Marine Services Pvt. Limited,Kakinada .....Respondent The Court made the following : ORDER:(per the Hon’ble the Chief Justice Sri K.J. Sengupta) Despite service of notice, none appears for the respondent. Therefore, we take up this matter not onlyfor admission but for deciding the matter on merit, as thematter of this nature does not require any adjudicationby us at the moment, since against the self- samejudgment, this court passed an order and judgment on19.9.2013 in ITTA No. 359 of 2013. Therefore, wedispose of the present appeal passing the samejudgment. It appears to us that the learned Tribunal had nochance to consider the Division Bench decision of theDelhi Court reported in case of Emirates Shipping Line, FZE v. Assistant Director of Income Tax[[1]]. Accordingto us, this judgment has got relevancy in the issueinvolved in this case. We, therefore, remand the matterto the learned Tribunal for fresh enquiry keepingoperation of the impugned judgment and order of thelearned Tribunal in abeyance. The learned Tribunal isdirected to pass independent judgment and orderconsidering the decision of the Delhi High Court referredto above, by us and after hearing the learned counselfor the parties, without being influenced by the earlierjudgment and order. In the process, the conclusion thatmay be arrived at, by the learned Tribunal in theimpugned judgment and order may be same or may notbe the same. The entire exercise shall be completedwithin a period of two months from the date of communication of this Judgment. The appeal is accordingly disposed of. No orderas to costs. Miscellaneous petitions, if any, pending inthis appeal shall stand closed. ______________________ Kalyan Jyoti Sengupta, CJ. December 24, 2013MAS ______________Sanjay Kumar, J. 1. (2012) 349 ITR 0493