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TMI Blog2012 (2) TMI 725X X X X Extracts X X X X X X X X Extracts X X X X ..... to decide the appeal of the assessee exparte qua the Department. Respectfully following the decisions of tribunal in assessee's own case and the judgment of Hon ble Delhi High Court [ 2011 (8) TMI 1248 - DELHI HIGH COURT ] , where it was held that Learned Counsel for the Revenue could not dispute the position that issues raised in this appeal are directly covered by the judgment of this Court in the case of ASIA SATELLITE TELECOMMUNICATIONS CO. LTD. VERSUS DIRECTOR OF INCOME-TAX [ 2011 (1) TMI 47 - DELHI HIGH COURT] . In that judgment, a categorical view is taken that the income received from the activities undertaken by the respondent/assessee would not be exigible to tax in India, we reverse the directions under Section 144C(5) passe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rt for AY 2007-08, we have rejected the application of the learned CIT-DR requesting for adjournment and proceeded to decide the appeal of the assessee exparte qua the Department. 5. We find that the issue involved in this appeal is covered by the aforementioned decisions of the Tribunal. The Tribunal, vide its order dated 4th March, 2011 in ITA No.5443/Del/2010 for AY 2007-08, has held in paragraph 4 as under:- 4. We have considered the facts of the case and submissions made before us. We have already mentioned that there is a distinguishable feature namely that the assessee has received payments from persons residents in India. However, the receipts have been taxed u/s 9(1)(vii), Explanation 2, Clause (vi) thereunder. The decision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lhi High Court, vide its order dated 19th August, 2011 in ITA No.977/2011, has dismissed the appeal filed by the Department and confirmed the order of the Tribunal. Copy of the said order of Hon ble Delhi High Court has also been placed in the paper book filed by the assessee. Their Lordships of Delhi High Court have decided the said issue by holding as under:- Learned Counsel for the Revenue could not dispute the position that issues raised in this appeal are directly covered by the judgment of this Court in the case of Asia Satellite Telecommunications Ltd. Vs. Commissioner of Income Tax (ITA 131/2003 decided on 31.01.2011). In that judgment, a categorical view is taken that the income received from the activities undertaken by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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