DCIT Corporate Circle 1(1), CHENNAI V. A L Logistics Pvt. Ltd., CHENNAI

ITA 2849/CHNY/2017

• Counselvise Citation: [2018] 121 COUNSELVISE.COM (IT) 5241 (ITAT-CHENNAI)
• Duration Of Justice: 4 month(s) 15 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-04-2018
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2013-2014
• Appeal Filed On: 24-11-2017
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N MADHAVAN
• Assessee Lawyers: K BALASUBR AMANIAN

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH, CHENNAI , , $ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER /. I.T.A. NO. 2849/CHNY/2017 / ASSESSMENT YEAR: 2013-14 DEPUTY COMMISSIONER OF INCOME TAX, CORPORATE CIRCLE -1(1), CHENNAI 600 034. VS. M/S. A L LOGISTICS PVT LTD., NO. 113, ARMENIAN STREET, CHENNAI 600 001. [PAN: AAECA 5279L] REVENUE BY : SHRI N. MADHAVAN, ADDL. CIT ASSESSEE BY : SHRI K. BALASUBRAMANIAN, ADVOCATE & /DATE OF HEARING : 09.04.2018 & /DATE OF PRONOUNCEMENT : 09.04.2018 / O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER: THE REVENUE FILED THIS APPEAL AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX (APPEALS) -1, CHENNAI IN ITA NO. 22/CIT( A)-1/2016-17 DATED 19.09.2017 FOR ASSESSMENT YEAR 2013-14. 2. M/S. A L LOGISTICS PVT LTD., THE ASSESSEE, OWNS AND MAINTAINS A CONTAINER FREIGHT STATION AND HAD CLAIMED DEDUCTION U/S. 80IA FOR ASSESSMENT YEAR 2012-13. THIS ISSUE WAS SUBJECT MATTER BEFORE THE HONBLE JURISDICTIONAL HIGH :-2-: ITA NO.2849/CHNY/2017 COURT IN THE ASSESSEES CASE AND HONBLE MADRAS HIG H COURT IN TCA NO. 1031 OF 2014 DATED 23.12.2014 UPHELD THE ORDER OF THE TR IBUNAL , RENDERED RELYING ON THE DECISION IN THE CASE OF CONTAINER CORPORATIO N OF INDIA LTD, VS ACIT (2012) 346 ITR 140, DELHI AND DISMISSED THE REVENUE S APPEAL. IN SUM, IT HELD THAT THE VERY FACT THAT WORK RELATING TO CUSTO MS IS PERFORMED AT THESE INLAND CONTAINER DEPOTS/CFSS, QUALIFY THEM AS INLAN D PORTS, ELIGIBLE FOR BENEFIT U/S. 80IA(4)(I). FURTHER, THE ASSESSEES FACILITY HAS BEEN APPROVED BY THE CENTRAL GOVERNMENT IN-AS-MUCH IT HAS BEEN VIDE PUBL IC NOTICE DATED 10.11.2003 NOTIFIED AS A CUSTOMS AREA, SATISFYING THE CONDITION OF SEC 80IA(4)(I)(B). THIS IS IN FACT THE ADMITTED POSITI ON. HOWEVER, THE REVENUE DISALLOWED THE ASSESSEES CLAIM U/S. 80IA CLARIFYIN G THAT IT HAS NOT ACCEPTED THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COU RT AND HAD MOVED THE HONBLE APEX COURT BY WAY OF AN SLP. THE CIT(A) FO LLOWING THE HONBLE HIGH COURT ORDER, SUPRA, AND THE ITAT ORDER IN THE ASSES SEES CASE IN ASSESSMENT YEAR 2012-13 IN ITA NO. 2862/MDS/2016 DATED 17.01.2 017 ALLOWED THE APPEAL. AGGRIEVED, THE REVENUE FILED THIS APPEAL. IN THE GROUNDS, BEFORE US, THE REVENUE HAS PLEADED THAT AN SLP HAS BEEN FI LED AGAINST THE DELHI HIGH COURT DECISION IN THE CASE OF CIT VS CONTAINER CORP ORATION OF INDIA LTD. ALSO. 3. WE HEARD THE RIVAL SUBMISSIONS. THE DECISION OF THE HONBLE JURISDICTIONAL HIGH COURT IS BINDING ON ALL AUTHORI TIES WORKING WITHIN ITS JURISDICTION. THE FACT THAT AN SLP HAS BEEN FILED, THE ADMISSION OF WHICH IS NOT :-3-: ITA NO.2849/CHNY/2017 KNOWN, WOULD HAVE NO BEARING IN THE MATTER. RESPEC TFULLY FOLLOWING THE DECISION BY THE HONBLE HIGH COURT, SUPRA, FOLLOWIN G THIS TRIBUNAL DECISION FOR ASSESSMENT YEAR 2012-13, SUPRA, WE UPHOLD THE ORDER OF THE CIT(A). 5. IN THE RESULT, THE REVENUES APPEAL IS DISMISSED . ORDER PRONOUNCED IN OPEN COURT ON 09 TH APRIL, 2018, 2018 AT CHENNAI. SD/- ( ) (GEORGE MATHAN) /JUDICIAL MEMBER SD/- ( ) (S. JAYARAMAN) /ACCOUNTANT MEMBER /CHENNAI, + /DATED: 09 TH APRIL, 2018 JPV &-./0/ /COPY TO: 1. 1 / APPELLANT 2. -31 /RESPONDENT 3. 4 ) ( /CIT(A) 4. 4 /CIT 5. /- /DR 6. /GF