TMI Blog2015 (1) TMI 1208X X X X Extracts X X X X X X X X Extracts X X X X ..... ND SHRI B.RAMAKOTAIAH, ACCOUNTANT MEMBER For the Appellant : Shri Rajat Mitra For the Respondent : Shri A.Srinivas ORDER Per Bench : Vide common order dated 29.11.2013, the Income Tax Appellate Tribunal B Bench, Hyderabad, considered the issue of additions made by the Assessing Officer on account of disallowance under S.40(a)(ia) of the Income Tax Act,1961 and observed as under- 57. We heard both sides and perused the impugned orders of the lower authorities. We find that the decision of the CIT(A) while deleting the disallowance made by the Assessing Officer under S.40(a)(ia) of the Act, is based on the Special bench decision of the Visakhapatnam Tribunal in the case of Merilyn Shipping Transport in ITA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to have uniformity of opinion across the country on a particular legal issue and therefore, the order of the Special Bench would be binding on the other benches until and unless a jurisdictional High Court decision or a Supreme Court decision is rendered contrary to the view taken by the Special Bench. In the instant case, the Hon'ble High Court, in the case of Merylin Shipping and Transport, stayed the operation of the order passed by the Special Bench, and keeping in view this peculiar circumstance, the Tribunal had to pass an order by merely setting aside the issue to the file of the Assessing Officer to consider the issue afresh in line with the probable view that may be taken by the Hon'ble High Court in the case of Merylin Shi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring. The learned counsel appearing on behalf of the assessee placed before us the following orders of the ITAT to submit that the Hon'ble Allahabad High Court in its decision in the case of CIT V/s. Vector Shipping Services Pvt. Ltd. (357 ITR 647) has taken a view on the issue in favour of the assessee in consonance with the view taken by the ITAT Visakhapatnam Special Bench in the case of Merylin Shipping and Transport (supra), and the view taken by the Hon'ble Allahabad High Court was impliedly affirmed by the Hon'ble Supreme Court by dismissing an SLP sought by the Revenue, and thus the view taken by the ITAT Special Bench Visakhapatnam deserves to be followed. (a) Decision of Hyderabad Bench A of the Tribunal in Ushoda ..... X X X X Extracts X X X X X X X X Extracts X X X X
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