M. V. Omni Projects(India) Limited, Ahmedabad V. The Dy.Commissioner of Income Tax, Circle-2(1)(2)., Ahmedabad

ITA 1146/AHD/2016

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 8143 (ITAT-AHMEDABAD)
• Duration Of Justice: 2 year(s) 1 month(s) 2 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-06-2018
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: Not Allotted
• Assessment Year: 2012-2013
• Appeal Filed On: 03-05-2016
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: JIGNESH K PARIKH AR

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH, AHMEDABAD , , BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER & MS. MADHUMITA ROY, JUDICIA L MEMBER ./ I.T.A. NO.1146/AHD/2016 ( / ASSESSMENT YEAR : 2012-13) M.V. OMNI PROJECTS (INDIA) LIMITED A-201/202, SHIVALIK YASH OPP. SHASTRINAGAR BRTS BUS STOP NARANPURA AHMEDABAD-380 013 / VS. THE DY.CIT CIRCLE-2(1(2) AHMEDABAD % ./ ./ PAN/GIR NO. : AADCM 1155 A ( %( / APPELLANT ) .. ( )%( / RESPONDENT ) %(* / APPELLANT BY : SHRI JIGNESH K. PARIKH, AR )%( +* / RESPONDENT BY : SHRI V.K. SINGH, SR.DR , - + / DATE OF HEARING 04/06/2018 ./01 + / DATE OF PRONOUNCEMENT 05 /06/2018 / O R D E R PER MS. MADHUMITA ROY - JM: THE INSTANT APPEAL IS FILED BEFORE US BY THE ASSESS EE AGAINST THE ORDER DATED 30.03.2016 PASSED BY THE COMMISSIONER O F INCOME TAX(APPEALS)-7, AHMEDABAD [LD.CIT(A) IN SHORT] FOR ASSESSMENT YEAR ITA NO.1146/AHD /2016 M.V. O(MNI PROJECTS (INDIA) LTD. VS. DCIT ASST.YEAR 2012-13 - 2 - (AY) 2012-13 ARISING OUT OF THE ASSESSMENT ORDER D ATED 16.02.2015 PASSED BY THE DY.CIT, CIRCLE-2(1)(2), AHMEDABAD . 2. THE GRIEVANCES OF THE ASSESSEE ARE ON TWO COUNTS : (I) DISALLOWANCE OF CLAIM OF DEDUCTION OF RS.3,77,927/- IN RESPECT O F THE EMPLOYEES CONTRIBUTION TO PROVIDENT FUND AND ESIC WHICH WAS D EPOSITED LATE BUT BEFORE FILING RETURN OF INCOME U/S.139(1) OF THE AC T AND (II) CONFIRMING THE DISALLOWANCES OF THE LEGITIMATE CLAIM OF DEDUCT ION OF RS.3,80,61,802/- U/S.80IA(4) OF THE ACT. 3. WHEN THE MATTER WAS CALLED FOR HEARING, THE LD.A R FOR THE ASSESSEE WITH ALL HIS FAIRNESS SUBMITTED BEFORE US THAT THE FIRST ISSUE RELATING TO THE CONTRIBUTION OF EMPLOYEES PF HAS B EEN DECIDED AGAINST THE ASSESSEE IN THE CASE OF GUJARAT STATE ROAD TRAN SPORT CORPORATION (2014) 41 TAXMANN.COM 100 (GUJ.) BY THE HONBLE JUR ISDICTIONAL HIGH COURT ON THE PREMISE THAT THE DEPOSIT TOWARDS EMPLO YEES PF CONTRIBUTION HAS BEEN MADE AFTER THE DATES PRESCRIB ED UNDER THE RELEVANT ACT. THE LD.DR SUPPORTS THE ORDERS PASSED BY THE AUTHORITIES BELOW. TAKING INTO CONSIDERATION OF THE ABOVE FACTS, WE D ECLINE TO INTERFERE WITH THE ORDER OF THE CIT(A) IN PARITY WITH THE DECISION OF THE HONBLE GUJARAT HIGH COURT IN THE CASE OF GUJARAT STATE ROAD TRANSP ORT CORPORATION. ITA NO.1146/AHD /2016 M.V. O(MNI PROJECTS (INDIA) LTD. VS. DCIT ASST.YEAR 2012-13 - 3 - THE SECOND ISSUE RELATING TO THE DISALLOWANCE OF TH E CLAIM OF DEDUCTION OF RS.3,80,61,802/- U/S.80IA(4) OF THE AC T IS ALSO COVERED IN ASSESSEES OWN CASE FOR AY 2008-09 AGAINST THE ASSE SSEE, AS FAIRLY SUBMITTED BY THE LD.AR AT THE TIME OF THE HEARING A T THE INSTANT APPEAL. A COPY OF THE SAID ORDER PASSED BY THE COORDINATE B ENCH OF THIS TRIBUNAL IN ITA NO.118/AHD/2012 FOR AY 2008-09 DATED 28.10.2 015 HAS ALSO BEEN HANDED OVER TO US BY THE LD.AR. THE RELEVANT PORTION WHEREOF IS NARRATED HEREINBELOW:- 5.1. WE HAVE HEARD BOTH THE PARTIES AND GONE THOU GH THE MATERIAL AVAILABLE ON RECORD. SO FAR AS GROUND NO. 1 REGARDING DISALLOWANCE OF THE CLAIM OF DEDUCTION U/S.80IA(4) OF THE ACT IS CONCERNED, THE SIMILAR GROUND WAS RAISED IN ITA NO.1083/AHD/2010 FOR AY 2006-07 (IN ASSESSEES OWN CASE) AND THE TRIBUNAL, VIDE ITS ORDER DATED 15/06/2012 IN PA RA-7, HAS DECIDED THIS ISSUE BY OBSERVING AS UNDER:- 7. WE HAVE PERUSED THE ORDERS OF AUTHORITIES BELOW AND ARGUMENTS FROM BOTH THE SIDE. THE ASSESSEE IS A WO RK CONTRACTOR OF THE RAILWAY DEPARTMENT WHO HAS EXECUTED THE CONT RACT FOR SUPPLY OF MATERIALS TRENCHING, LAYING, TESTING, COM MISSIONING OF 4 QUAD CABLES, INSTALLATION AND COMMISSIONING OF GATE , TELEPHONES AND EMERGENCY POSTS, ETC. FOR THE WORK OF PROVISION OF 4 QUAD CABLE IN RAJKOT-VARAVAL SECTION OF RAJKOT/BHAVNAGAR DIVISIONS OF WESTERN RAILWAYS. THE NATURE OF THE CONTRACT IS CIVIL WHICH HAD BEEN ASSIGNED BY THE RAILWAY DEPARTMENT IN PART OF ALREADY RAIL LAID AND NO NEW RAILWAY LINE OR TELECOMMUNICAT ION SYSTEM HAS BEEN EXECUTED BY THE ASSESSEE. THUS, THE LD.CI T(A) HAS ITA NO.1146/AHD /2016 M.V. O(MNI PROJECTS (INDIA) LTD. VS. DCIT ASST.YEAR 2012-13 - 4 - RIGHTLY CONFIRMED THE ADDITION OF THE AO. WE DO NO T FIND ANY REASON TO REVERT THE ORDER OF THE CIT(A). ACCORDIN GLY, THE ORDER OF CIT(A) IS CONFIRMED AND THE ASSESSEES APPEAL IS DISMISSED. 5.2. THEREFORE, RESPECTFULLY FOLLOWING THE AFORESA ID DECISION OF THE COORDINATE BENCH, TAKING A CONSISTENT VIEW, FOR THE SAME REASONING, THIS GROUND OF ASSESSEES APPEAL IS REJE CTED. 4. THE LD.DR SUPPORTS THE ORDERS PASSED BY THE AUTH ORITIES BELOW. 5. WE HAVE HEARD BOTH THE PARTIES AND PERUSED THE R ELEVANT MATERIALS AVAILABLE ON RECORD. WE FIND THAT THE FACTS ARE ID ENTICAL TO THE FACTS AVAILABLE IN THE INSTANT CASE. WE, THEREFORE, RESP ECTFULLY FOLLOWING THE SAID DECISION PASSED BY THE CO-ORDINATE BENCH, TAKI NG A CONSISTENT VIEW ON THE BASIS OF THE REASONS ASSIGNED THEREIN REJECT THE PARTICULAR ISSUE RAISED BY THE ASSESSEE. 6. IN THE RESULT, ASSESSEES APPEAL IS DISMISSED. THIS ORDER PRONOUNCED IN OPEN COURT ON 05 /06/2018 SD/- SD/- ( ) ( ) ( PRADIPKUMAR KEDIA ) ( MS. MADHUMITA ROY ) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD; DATED 05/ 06 /2018 5.., ,.,../ T.C. NAIR, SR. PS ITA NO.1146/AHD /2016 M.V. O(MNI PROJECTS (INDIA) LTD. VS. DCIT ASST.YEAR 2012-13 - 5 - !'#$%$' / COPY OF THE ORDER FORWARDED TO : 1. %( / THE APPELLANT 2. )%( / THE RESPONDENT. 3. 67 8 / CONCERNED CIT 4. 8 ( ) / THE CIT(A)-7, AHMEDABAD 5. 9: ;,7 , 7 1 , 6 / DR, ITAT, AHMEDABAD 6. ; => - / GUARD FILE. / BY ORDER, ) 9 //TRUE COPY// / ( DY./ASSTT.REGISTRAR) , / ITAT, AHMEDABAD 1. DATE OF DICTATION .. 4.6.18 (DICTATION-PAD 8-P AGES ATTACHED AT THE END OF THIS APPEAL-FILE) 2. DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER 4.6.18 3. OTHER MEMBER 4. DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.P. S./P.S.. 5. DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE D ICTATING MEMBER FOR PRONOUNCEMENT 6. DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.P .S./P.S.5.6.18 7. DATE ON WHICH THE FILE GOES TO THE BENCH CLERK 5.6.18 8. DATE ON WHICH THE FILE GOES TO THE HEAD CLERK ... 9. THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT RE GISTRAR FOR SIGNATURE ON THE ORDER.. 10. DATE OF DESPATCH OF THE ORDER