ITO, Rudrapur V. M/s. Hotel Rudra Continental, Uttrakhand

ITA 5558/DEL/2013

• Counselvise Citation: [2016] 131 COUNSELVISE.COM (IT) 6417 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 2 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-12-2016
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: C
• Next Hearing Date: 24-10-2016
• Assessment Year: 2010-2011
• Appeal Filed On: 14-10-2013
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 2

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH C, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA NO. 5558/DEL/2013 A.Y. : 2010-11 INCOME TAX OFFICER, BHAGWARA, MANDI SAMITI PARISAR RUDRAPUR VS. M/S HOTEL RUDRA CONTINENTAL KASHIPUR BYPASS ROAD, RUDRAPUR, US NAGAR (PAN: AADFH6007K) DEPARTMENT BY : SH. AMRIT LAL, SR. DR ASSESSEEE BY : SH. SOMIL AGGARWAL, & SH. TAURN KR. ADV. ORDER PER H.S. SIDHU : JM THE REVENUE HAS FILED THIS APPEAL AGAINST THE ORD ER DATED 22.7.2013 OF THE LD. CIT(A)-II, DEHRADUN FOR THE ASSESSMENT YE AR 2010-11 ON THE FOLLOWING GROUNDS:- 1. WHETHER LD. CIT(A) WAS CORRECT, ON FACTS AND IN THE CIRCUMSTANCES OF THE CASE THAT HOTELS SITUATED IN THE STATE OF HIMACHAL PRADESH OR THE STATE OF UTTRANCHAL HAVING A VALID LICENSE ON THE BASIS OF NO OBJECTION FROM POLLUTIO N DEPARTMENT WHICH CAN BE TREATED TO BE A HOTEL ELIGI BLE FOR DEDUCTION U/S. 80IC AS PER PROVISIONS OF SECTION 80 IC. 2 2. WHETHER LD. CIT(A) WAS CORRECT, ON FACTS AND IN THE CIRCUMSTANCES OF THE CASE IN INTERPRETING THE ACTI VITY IN ITEM NO. 15 OF PART C OF THE FOURTEENTH SCHEDULE ECO TO URISM INCLUDING HOTELS, RESORTS, SPA, ENTERTAINMENT / AMU SEMENT PARKS AND ROPEWAYS EQUIVALENT TO NORMS PRESCRIBED T O OBTAIN NO OBJECTION FROM THE POLLUTION DEPARTMENT. 2. FACTS NARRATED BY REVENUE AUTHORITIES ARE NOT DI SPUTED BY BOTH THE PARTIES, HENCE, THE SAME ARE NOT REPEATED HERE FOR THE SAKE OF CONVENIENCE. 3. AT THE TIME OF HEARING BOTH THE PARTIES AGREED T HAT THE ISSUE IN DISPUTE HAS ALREADY BEEN DECIDED IN FAVOR OF THE ASSESSEE BY TH E ITAT, BUT IN THE APPEAL FILED BY THE REVENUE IN THE CASE OF CIT VS. M/S AA NCHAL HOTELS PVT. LTD. & ORS. BEFORE THE HONBLE HIGH COURT OF UTTARAKHAND A T NAINITAL, THE HONBLE HIGH COURT OF UTTARAKHAND VIDE ITS ORDER DATED 16. 6.2016 HAS SET ASIDE THE ORDER OF THE ITAT AND REMANDED THE ISSUE IN DISPUTE BACK TO THE FILE OF THE AO TO DECIDE THE SAME AFRESH, AS PER LAW, AFTER PROVID ING OPPORTUNITY TO ALL THE ASSESSES, TAKING NOTE OF THE OBSERVATION OF THE HON BLE HIGH COURT IN ITS ORDER DATED 16.6.2016. 4. KEEPING IN VIEW OF THE AGREED POSITION BY BOTH T HE PARTIES AS WELL AS THE FACTS AND CIRCUMSTANCES OF THE PRESENT CASE, WE ARE OF THE CONSIDERED VIEW THAT THE HONBLE HIGH COURT OF UTTARAKHAND AT NAINITAL I N ITA NO. 09 OF 2012 & ORS. IN THE CASE OF CIT VS. M/S AANCHAL HOTELS PVT. LTD. & ORS. VIDE ITS ORDER DATED 16.6.2016 HAS SET ASIDE THE ORDER OF THE ITAT AND REMANDED THE ISSUE IN DISPUTE BACK TO THE FILE OF THE AO TO DECIDE THE SA ME AFRESH, AS PER LAW, AFTER PROVIDING OPPORTUNITY TO ALL THE ASSESSES, AS PER T HE OBSERVATION OF THE HONBLE HIGH COURT GIVEN IN ITS ORDER DATED 16.6.2016. RESP ECTFULLY FOLLOWING THE ORDER 3 DATED 16.6.2016 OF THE HONBLE HIGH COURT OF UTTARA KHAND AT NAINITAL IN THE CASE OF CIT VS. M/S AANCHAL HOTELS PVT. LTD. & ORS. (SUPRA), WE SET ASIDE THE ISSUE IN DISPUTE TO THE FILE OF THE AO WITH THE DIR ECTION TO DECIDE THE SAME AFRESH IN ACCORDANCE WITH THE DIRECTIONS GIVEN IN THE ORDE R DATED 16.6.2016 PASSED BY THE HONBLE HIGH COURT OF UTTRAKHAND AT NAINITAL, A S AFORESAID, AFTER GIVING OPPORTUNITY TO THE ASSESSEE. 5. IN THE RESULT, THE REVENUE APPEAL STANDS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 27/12/2016. SD/- SD/- [L.P. SAHU] [H.S. SIDHU] ACCOUNTANT MEMBER JUDICIAL MEMBER DATE 27/12/2016 SRBHATNAGAR COPY FORWARDED TO: - 1. APPELLANT - 2. RESPONDENT - 3. CIT 4. CIT (A) 5. DR, ITAT TRUE COPY BY ORDER, ASSISTANT REGISTRAR, ITAT, DELHI BENCHES