JUDGMENT [Physical Hearing/Hybrid Hearing (as per request)] Rajiv Shakdher, J. (Oral) 1. This appeal concerns Assessment Year (AY) 2019-20. 2. Via this appeal, the appellant/revenue seeks to assail the order dated 31.01.2023 passed by the Income Tax Appellate Tribunal [in short, "Tribunal"]. 3. Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of appellant/revenue, fairly informs us that the issue raised in the present appeal is covered by the decision of this Court dated 24.07.2023 rendered in ITA No. 395/2023, titled Commissioner of Income Tax (International Taxation)-2 vs. Intelsat US LLC (Erstwhile Intelsat Corporation) . 4. The said decision concerns AY 2018-19. While disposing the appeal, we had made the following observations: "7. Broadly, the appeal concerns the additions made by the assessing officer vis-a-vis payment received for rendering satellite transponder facilities by the respondent/assessee to its customers in India. 8. We are told by Mr Sanjay Kumar, learned senior standing counsel, who appears on behalf of the appellant/revenue, that the issue raised in the present appeal is covered by the decisions rendered by the coordinate benches in M/s Asia Satellite Telecommunications Co. Ltd. v. DIT (2011) 322 ITR 340 (Del) and Director of International Taxation v. New Skies Satellite BV (2016) 382 ITR 114 (Del). 9. We are told that the appellant/revenue has preferred Special Leave Petition(s) against the said decisions, which are pending adjudication. 10. Accordingly, the appeal of the appellant/revenue is closed, following the abovementioned decisions rendered by the coordinate benches". 5. Accordingly, in this case as well, the appeal is closed. 6. In case, the appellant/revenue were to succeed in their appeals pending in matters of M/s Asia Satellite Telecommunications Co. Ltd. v. DIT (2011) 322 ITR 340 (Del) and Director of International Taxation v. New Skies Satellite BV (2016) 382 ITR 114 (Del), parties will be bound by the decision rendered in said Special Leave Petitions.