SMS Paryavarna JV, Delhi V. ACIT, Circle- 39(1), New Delhi

ITA 4112/DEL/2017

• Counselvise Citation: [2021] 107 COUNSELVISE.COM (IT) 9116 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 04-08-2021
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: G
• Assessment Year: 2012-2013
• Appeal Filed On: 21-06-2017
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Keywords: Set aside
• Section: 80IA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI BEFORE SH. KUL BHARAT, JUDICIAL MEMBER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA NO. 4112/DEL/2017 : ASSTT. YEAR : 2012-13 SMS PARYAVARNA JV, E-1/4, SECTOR-7, ROHINI, NEW DELHI-110085 VS ACIT, CIRCLE-39(1), NEW DELHI (APPELLANT) (RESPONDENT) PAN NO. A AEAS7202D ASSESSEE BY : NONE REVENUE BY : SH. H. K. CHOUDHARY, CIT DR DATE OF HEAR ING: 28 . 0 7 .20 2 1 DATE OF PRONOUNCEMENT: 04.08 .20 2 1 ORDER PER DR. B. R. R. KUMAR, ACCOUNTANT MEMBER: THE PRESENT APPEAL HAS BEEN FILED BY THE ASSESSEE AGAINST THE ORDER OF THE LD. CIT(A)-13, NEW DELHI DATED 16. 02.2017. 2. FOLLOWING GROUNDS HAVE BEEN RAISED BY THE ASSESS EE: A) DEDUCTION CLAIMED BY THE ASSESSEE AMOUNTING TO RS.6,07,93,706/- SHOULD BE ALLOWABLE AS DEDUCTION U /S 80IA OF THE INCOME TAX ACT, 1961. B) DISALLOWANCE OF EXPENSES AMOUNTING TO RS.1,12,360/- SHOULD BE SET ASIDE AND THE CLAIM OF EXPENSE BE ALLOWED. 3. THE APPEAL IN THIS CASE HAS BEEN FILED IN THE TR IBUNAL ON 21.06.2017. NOTICE OF HEARING WERE ISSUED ON 17.09. 2020, 12.01.2021, 30.03.2021 AND ON 23.06.2021. THE ASSES SEE WAS ITA NO. 4112/DEL/2017 SMS PARYAVARNA JV 2 NOT PRESENT ON ANY OF THE OCCASION. TODAY ON THE DA TE OF HEARING HELD ON 28.07.2021, THERE WAS NO COMPLIANCE FROM THE SIDE OF THE ASSESSEE. HENCE, ON GOING THROUGH THE R ECORD BEFORE US, THE MATTER IS BEING ADJUDICATED ON MERITS OF TH E CASE. 4. THE ASSESSEE HAS CLAIMED DEDUCTION U/S 80IA(4) O F THE ACT OF RS.6,07,93,706/-. THE ASSESSEE IS A CONTRACTOR W ITH URBAN IMPROVEMENT TRUST, KOTA TO JOINT, TEST, COMMISSION AND LAYING OF THE SEWERS AND ANCILLARY WORKS FOR CONSTRUCTION OF MANHOLES AND RESTORATION OF ROADS. THE WORK OF THE APPELLANT INCLUDES CONSTRUCT, INSTALL, TESTING OF SEWAGE TREATMENT PLA NTS AND WATER PUMPING STATIONS. THE DEDUCTION CLAIMED U/S 80IA(4) IS AVAILABLE ONLY TO THE DEVELOPER OF AN INFRASTRUCTUR E FACILITY AND WORK OF THE ASSESSEE CANNOT BE TREATED AS BEING INV OLVED IN DEVELOPMENT OF ANY INFRASTRUCTURE FACILITY, WE HERE BY DECLINE TO INTERFERE WITH THE WELL REASONED ORDER OF THE LD. C IT (A). 5. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS DIS MISSED. ORDER PRONOUNCED IN THE OPEN COURT ON 04/08/2021. SD/- SD/- (KUL BHARAT) ( DR. B. R. R. KUMAR) JUDICIAL MEMBER ACC OUNTANT MEMBER DATED: 04/08/2021 *SUBODH* COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT ASSISTANT REGISTRAR