ALLCARGO LOGISTICS PARK PRIVATE LIMITED,MUMBAI V. INCOME TAX OFFICER WARD 14(1)(1), MUMBAI

ITA 1342/MUM/2025

AI Insights

The case involves M/s. Allcargo Logistics Park Private Limited, which appealed against the order of the CIT(A), Panaji, confirming the CPC's decision that disallowed a deduction of Rs. 13,07,59,888 under Section 80IA(4) of the Income Tax Act, 1961. The CPC had initially disallowed the deduction because the assessee failed to upload Form 10CCB due to a technical glitch on the Income-tax portal. However, during the scrutiny assessment, the Assessing Officer allowed the deduction after a thorough examination. The Tribunal, considering the circumstances and the subsequent allowance of the deduction during the scrutiny, decided in favor of the assessee, directing the deletion of the CPC's adjustment.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 706822 (ITAT-MUMBAI)
• Duration Of Justice: 4 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 08-07-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2022-2023
• Appeal Filed On: 26-02-2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAJESH KUMAR YADAV; DR
• Assessee Lawyers: FENIL BHATT; AR
• Keywords: Set aside
• Section: 143(3)

Judgement Text

"| आयकर अपील य अ धकरण यायपीठ, मुंबई | IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI NARENDRA KUMAR BILLAIYA, HON’BLE ACCOUNTANT MEMBER & SHRI SANDEEP SINGH KARHAIL, HON’BLE JUDICIAL MEMBER I.T.A. No. 1342/Mum/2025 Assessment Year: 2022-23 M/s. Allcargo Logistics Park Private Limited 5th Floor, A Wing, Allcargo House CST Road, Kalina Santacruz (East) Mumbai - 400098 [PAN: AAHCA1790M] Vs Income Tax Officer – Ward 14(1)(1), Mumbai अपीलाथ\u0012/ (Appellant) \u0014\u0015 यथ\u0012/ (Respondent) Assessee by : Shri Fenil Bhatt, A/R Revenue by : Shri Rajesh Kumar Yadav, CIT D/R सुनवाई क तार ख/Date of Hearing : 07/07/2025 घोषणा क तार ख /Date of Pronouncement: 08/07/2025 आदेश/O R D E R PER NARENDRA KUMAR BILLAIYA, AM: This appeal by the assessee is preferred against the order of the ld. CIT(A)/Addl./JCIT(A), Panaji [hereinafter “the ld. CIT(A)”] dated 09/01/2025 pertaining to AY 2022-23. 2. The grievance of the assessee reads as under:- “1.1. On the facts and in the circumstances of the case and in law, the Ld. Addl./Jt. Commissioner of Income Tax, Appeals - Panaji (\"Ld. CIT(A)\" vide order dated January 09, 2025 under section 250 of the Income tax Act, 1961 (\"the Act\") erred in confirming the order passed by the Ld. Centralized Processing Centre System (\"Ld. CP\") dated March 16, 2023 under section 143(1) of the Act (\"impugned order\") without appreciating that the same is contrary to law and without jurisdiction. 1.2. The Appellant prays that the impugned order dated March 16, 2023 under section 143(1) of the Act be quashed and set aside. 2.1. On the facts and in the circumstances of the case and in law, the Ld. CIT(A) erred in confirming the disallowance made by the Ld. CPC under Section 80IA(4) of the Act amounting to Rs. 13,07,59,888/- claimed on enterprise engaged in Infrastructure Development without considering the fact that the Form 10CCB for I.T.A. No. 1342/Mum/2025 2 claiming deduction under Section 80IA(4) of the Act has been filed by the Appellant company. 2.2. The Appellant prays that the Ld. CPC/ Assessing Officer be directed to allow deduction u/s. 80IA(4) of the Act amounting to Rs. 13,07,59,888/-. The Appellant craves leave to amend, alter, modify and add any further grounds of appeal, if required.” 3. Having heard rival submissions, we have carefully perused the orders of the authorities below. Undisputedly, the assessee could not upload Form 10CCB before the due date, due to certain technical glitch on the Income-tax portal because of which, the CPC Bengaluru while processing the return of income did not allow the claim of deduction u/s 80IA(4) of the Act. 4. Be that as it may, subsequently, the return of income was selected for scrutiny assessment through CASS and accordingly, statutory notices were issued and served upon the assessee and while framing the assessment order u/s 143(3) r.w.s. 144B of the Act, the AO thoroughly scrutinised the claim of deduction u/s 80IA of the Act and after thorough examination, the claim was allowed. Therefore, on given facts, we do not find any merit in the impugned adjustment made by the CPC Bengaluru. The same is directed to be deleted. 5. In the result, appeal of the assessee is allowed. Order pronounced in the Court on 8th July, 2025 at Mumbai. Sd/- Sd/- (SANDEEP SINGH KARHAIL) (NARENDRA KUMAR BILLAIYA) JUDICIAL MEMBER ACCOUNTANT MEMBER Mumbai, Dated 08/07/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs I.T.A. No. 1342/Mum/2025 3 आदेश क \u0016\u0017त\u0018ल\u001aप अ े\u001aषत /Copy of the Order forwarded to : 1. अपीलाथ! / The Appellant 2. \u0016\"यथ! / The Respondent 3. संबं&धत आयकर आयु(त / Concerned Pr. CIT 4. आयकर आयु(त ) अपील ( / The CIT(A)- 5. \u001aवभागीय \u0016\u0017त\u0017न&ध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 6. गाड. फाई/ Guard file. आदेशानुसार/ BY ORDER, TRUE COPY Assistant Registrar आयकर अपील य अ&धकरण ITAT, Mumbai "