M/s. Rasayana Hotel, New Delhi V. ITO, Uttrakhand

ITA 2719/DEL/2017

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 9091 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Assessment Year: 2012-2013
• Appeal Filed On: 03-05-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: RAKESH GUPTA
• Keywords: Set aside
• Section: 143(3); 80IC; 80IC; 153C

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES F : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER ITA.NO.2719/DEL./2017 ASSESSMENT YEAR 2012-2013 M/S. RASAYANA HOTEL, 26/6 EAST PATEL NAGAR, NEW DELHI 110 008 PAN AAKFR2179K [ VS. THE INCOME TAX OFFICER, TEHRI, HQ. RISHIKESH, UTTRAKHAND ( APPELLANT ) (RESPONDENT) FOR ASSESSEE : SHRI P.C. YADAV, ADVOCATE. FOR REVENUE : SHRI RAKESH GUPTA, SR. D.R DATE OF HEARING : 29 .0 7 .20 20 DATE OF PRONOUNCEMENT : 04 .0 8 .20 20 ORDER PER BHAVNESH SAINI, J.M. THIS APPEAL BY ASSESSEE HAS BEEN DIRECTED AGAINST THE ORDER OF THE LD. CIT(A), DEHRADUN, DATED 28.02.2017, FOR THE A.Y. 2012-2013, CHALLENGING THE ASSESSMENT ORDER TO BE NULL AND VOID AND ADDITION OF RS.55,57,720/- ON ACCOUNT OF DISALLOWANCE OF DEDUCTION UNDER SECTION 80IC OF THE I.T. ACT, 1961. 2 ITA.NO.2719/DEL./2017 M/S. RASAYANA HOTEL, NEW DELHI. 2. BRIEFLY THE FACTS OF THE CASE ARE THAT THE ASSESSEE IS A PARTNERSHIP FIRM, FILED ITS RETURN OF INCOME DECLARING NIL INCOME, CLAIMING DEDUCTION UNDER CHAPTER VI-A FOR RS.55,57,720/-. THE CASE WAS SELECTED UNDER SCRUTINY. THE ASSESSEE CLAIMED DEDUCTION UNDER SECTION 80IC AGAINST THE INCOME FROM HOTEL ACTIVITIES IN UTTRAKHAND STATE. THE A.O. CONSIDERING THE ISSUE IN DETAIL DENIED THE DEDUCTION UNDER SECTION 80IC OF THE I.T. ACT, 1961 AND MADE THE ABOVE ADDITION. THE LD. CIT(A) DISMISSED THE APPEAL OF ASSESSEE. 3. THE LEARNED COUNSEL FOR THE ASSESSEE CONTENDED THAT INSTEAD OF PASSING THE ORDER UNDER SECTION 143(3), ORDER SHOULD HAVE BEEN PASSED UNDER SECTION 153C OF THE I.T. ACT, 1961 AND CONDITIONS OF THIS SECTION ARE SATISFIED. HE HAS SUBMITTED THAT IN PRECEDING A.Y. 2010-2011, A.O. PASSED SIMILARLY WORDED ASSESSMENT ORDER AND DENIED DEDUCTION UNDER SECTION 80IC OF THE I.T. ACT WHICH WAS THE FIRST YEAR AND THE MATTER TRAVELLED UP TO ITAT, SMC-DELHI BENCH IN WHICH THE TRIBUNAL IN ITA.NO.3071/DEL./2015 FOR THE A.Y. 2010-2011 VIDE ORDER DATED 11.10.2017 DELETED 3 ITA.NO.2719/DEL./2017 M/S. RASAYANA HOTEL, NEW DELHI. THE ENTIRE ADDITION ON IDENTICAL FACTS. THE ORDER OF THE TRIBUNAL IS REPRODUCED AS UNDER : 4 ITA.NO.2719/DEL./2017 M/S. RASAYANA HOTEL, NEW DELHI. 5 ITA.NO.2719/DEL./2017 M/S. RASAYANA HOTEL, NEW DELHI. 6 ITA.NO.2719/DEL./2017 M/S. RASAYANA HOTEL, NEW DELHI. 3.1. HE HAS, THEREFORE, SUBMITTED THAT THE ISSUE ON MERIT IS COVERED BY THE AFORESAID ORDER OF THE TRIBUNAL. 4. THE LD. D.R. WAS PROVIDED WITH THE COPY OF THE ORDER OF THE TRIBUNAL ABOVE AND THE LD. D.R. SUBMITTED THAT THE ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE ON MERITS. 7 ITA.NO.2719/DEL./2017 M/S. RASAYANA HOTEL, NEW DELHI. 5. WE HAVE HEARD THE LEARNED REPRESENTATIVES OF BOTH THE PARTIES THROUGH VIDEO CONFERENCING AND CONSIDERING THE FACTS OF THE CASE IN THE LIGHT OF ORDER OF THE TRIBUNAL FOR THE A.Y. 2010-2011 (SUPRA), WE ARE OF THE VIEW THAT THE ISSUE IS COVERED BY THE ORDER OF THE TRIBUNAL FOR THE A.Y. 2010- 2011 IN WHICH IN FIRST YEAR THE TRIBUNAL HAS DIRECTED TO ALLOW THE DEDUCTION UNDER SECTION 80IC ON THE IDENTICAL FACTS, WHICH FACT IS NOT DISPUTED BY THE LD. D.R. FOLLOWING THE REASONS FOR DECISION, WE SET ASIDE THE ORDERS OF THE AUTHORITIES BELOW AND DELETE THE ENTIRE ADDITION. THE ISSUE OF ASSUMPTION OF JURISDICTION UNDER SECTION 153C / 143(3) IS LEFT WITH ACADEMIC DISCUSSION ONLY AND WOULD NOT YIELD ANY RESULT. THEREFORE, SAME IS NOT ADJUDICATED AT THIS STAGE. IN VIEW OF THE ABOVE, APPEAL OF THE ASSESSEE IS ALLOWED. 6. IN THE RESULT, APPEAL OF THE ASSESSEE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (ANIL CHATURVEDI) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER DELHI, DATED 04 TH AUGUST, 2020 VBP/- 8 ITA.NO.2719/DEL./2017 M/S. RASAYANA HOTEL, NEW DELHI. COPY TO 1. THE APPELLANT 2. THE RESPONDENT 3. CIT(A) CONCERNED 4. CIT CONCERNED 5. D.R. ITAT F BENCH, DELHI 6. GUARD FILE. // BY ORDER // ASSISTANT REGISTRAR : ITAT DELHI BENCHES : DELHI.