Income Tax Appellate Tribunal - ChennaiBest Safety P. Ltd., Chennai vs Department Of Income Tax on 14 January, 2011IN THE INCOME TAX APPELLATE TRIBUNAL
                     BENCH 'C', CHENNAI


                         BEFORE
         Dr. O.K.NARAYANAN, VICE PRESIDENT
                        and
       SHRI HARI OM MARATHA, JUDICIAL MEMBER
                        .....

                     ITA No.635(Mds)/2011
                   Assessment Year: 2005-06



The Assistant Commissioner        M/s.Best Safety P. Ltd.,
of Income-tax,             Vs.    Plot No.25, sector 2,
Company Circle I(2),              SALTA Special Economic
Chennai.                          Zone, 24-Paragnas South,
                                  West Bengal-743 504.
                                  PAN AABCB7497E.

     (Appellant)                        (Respondent)



          Appellant by : Shri K.P.Gopakumar, Jt.CIT
        Respondent by: None.


                              ORDERPER Dr.O.K.NARAYANAN, VICE-PRESIDENT:This appeal is filed by the Revenue.       The relevant

assessment year is 2005-06. The appeal is directed against the-2 -              ITA No.635(Mds)/2011


order of the Commissioner of Income Tax (Appeals)-III at

Chennai dated 14-1-2011 and arises out of the assessment

completed under sectionn143(3) of theIncome-tax Act, 1961.2.           When the matter was called on for hearing, Shri

K.P.Gopakumar, the learned Joint Commissioner of Income-tax,

appeared for the Revenue. There was no appearance for the

respondent-assessee in spite of notice. In these circumstances,

this matter is disposed of ex parte, qua, the assessee.3.           The ground raised by the Revenue in this appeal is

that the Commissioner of Income Tax (Appeals) has erred in

directing the Assessing Officer to exclude those items from the

total turnover which have been excluded from export turnover of

the assessee.4.           The Commissioner of Income Tax (Appeals) has

held that there should be corresponding exclusion from the total

turnover as well, relying on the Special Bench decision of the

Tribunal, Chennai in the case ofITO vs. SAK Soft Ltd., 313 ITR

(AT) 353.5.           Therefore, we have to see that the Commissioner of

Income Tax (Appeals) was following the decision of the Special-3 -             ITA No.635(Mds)/2011


Bench of the Tribunal, which is binding on him, and, therefore,

his order cannot be held to be erroneous. In view of this matter,

we find that the appeal filed by the Revenue is liable to be

dismissed.Order pronounced in the open Court at the time of

hearing on Monday, the 18th day of July, 2011 at Chennai.Sd/-                                        Sd/-
(Hari Om Maratha)                           (Dr. O.K.Narayanan)
Judicial Member                              Vice-President

Chennai,
Dated the 18th July, 2011.
V.A.P.



     Copy to:     (1) Appellant
                  (2) Respondent
                  (3) CIT
                  (4) CIT(A)
                  (5) D.R.
                  (6) G.F.