ACIT CENTRAL CIR 2, MUMBAI V. JWC LOGISTICS PARK P.LTD, PANVEL

ITA 5849/MUM/2014

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 3877 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 7 month(s) 7 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-04-2016
• Appeal Filed By: Department
• Bench Allotted: J
• Assessment Year: 2010-2011
• Appeal Filed On: 19-09-2014
• Court: TRIBUNAL

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL J , BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM & SHRI PAWAN SINGH , JM ./ ITA NO. 5849 / MUM/20 1 4 ( / ASSESSMENT YEAR : 20 10 - 20 11 ACIT CC - 2, MUMBAI - 40020 VS. M/S JWC LOGISTICS PARK PVT. LTD., PLOT NO.69/91, NATIONAL HIGHWAY NO.17, MUMBAI GOA HIGHWAY, VILLAGE PALASPE, PANVEL - 410206, DISTRICT RAIGAD, STATE MAHARASHTRA ./ ./ PAN/GIR NO. : A A BCJ 4231 E ( / APPELLANT ) .. ( / RESPONDENT ) /REVENUE BY : SHRI JAVED AKHTAR /ASSESSEE BY : SHRI SATISH R. MODY / DATE OF HEARING : 13 / 04 /201 6 / DATE OF PRONOUNCEMENT 27 / 04 /201 6 / O R D E R PER R.C.SHARMA (A.M) : THIS IS AN APPEAL FILED B Y THE REVENUE AGAINST THE ORDER OF CIT(A) - MUMBAI, DATED 27 - 6 - 2014, FOR THE ASSESSMENT YEAR 20 10 - 20 1 1. 2. IN THIS APPEAL, THE REVENUE IS AGGRIEVED FOR DELETING DISALLOWANCE OF DEDUCTION U/S.80IA(4) . 3 RIVAL CONTENTIONS HAVE BEEN HEARD AND RECORD PERUSED. FACTS IN BRIEF ARE THAT THE ASSESSEE IS IN THE BUSINESS OF DEVELOPING, ACQUIRING AND MANAGING CONTAINER YARD, INLAND CONTAINER DEPOT, CONTAINER FREIGHT STATION, ETC. SINCE ASSESSMENT YEAR 2005 - 2006. ITS CLAIM FOR DEDUCTION U/S.80IA(4) WAS DECLINED BY THE AO ON THE PLEA THAT ASSESSEE COMPANY IS ITA NO. 5849 / 1 4 2 NOT AN INLAND PORT(INFRASTRUCTURE FACILITY) AS PER THE EXPLANATION TO SECTION 80IA(4) OF THE ACT. 4. BY THE IMPUGNED ORDER, THE CIT(A) ALLOWED ASSESSEES CL AIM, AGAINST WHICH REVENUE IS IN APPEAL BEFORE US. 5. LD. AR PLACED ON RECORD ORDER OF THE TRIBUNAL IN ASSESSEES OWN CASE FOR THE ASSESSMENT YEAR 2008 - 09 AND 2009 - 10 DATED 21 - 8 - 2014, WHEREIN SIMILAR CLAIM U/S.80IA(4) WAS ALLOWED BY THE TRIBUNAL AFTER HAV ING FOLLOWING OBSERVATION : - 4. WE HAVE CONSIDERED THE RIVAL ARGUMENTS MADE BY BOTH THE SIDES, PERUSED THE ORDERS OF THE ASSESSING OFFICER AND THE CIT(A) AND THE PAPER BOOK FILED ON BEHALF OF THE ASSESSEE. WE HAVE ALSO CONSIDERED THE VARIOUS DECISIONS CITE D BEFORE US. FROM THE STATEMENT OF FACTS FILED BY THE REVENUE, WE FIND THE ONLY GRIEVANCE OF THE REVENUE AGAINST THE ORDER OF THE CIT(A) IS THAT THE ORDER RELIED ON BY THE CIT(A) IN THE CASE OF CONTINENTAL WAREHOUSING CORPORATION (NHAVE SHEVA) LTD. (SUPRA) HAS BEEN CHALLENGED BY THE REVENUE BEFORE THE HONBLE HIGH COURT AND THE SAME IS PENDING. THE LD. DEPARTMENTAL REPRESENTATIVE FAIRLY CONCEDED THAT THE ISSUE HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE BY THE DECISION OF THE MUMBAI BENCH OF THE TRIBUNAL AND TO KEEP THE MATTER ALIVE THE REVENUE HAS FILED THIS APPEAL SINCE THE DECISION OF THE TRIBUNAL IN THE CASE OF CONTINENTAL WAREHOUSING CORPORATION (NHAVE SHEVA) LTD. (SUPRA) HAS BEEN CHALLENGED BY THE REVENUE BEFORE THE HONBLE HIGH COURT. 4.1 THE LD. COU NSEL FOR THE ASSESSEE FILED THE DECISION OF THE HONBLE DELHI HIGH COURT IN THE CASE OF CONTAINER CORPORATION OF INDIA LTD. VS. ACIT REPORTED IN 346 ITR 140 AND SUBMITTED THAT THE HONBLE HIGH COURT IN THE ABOVE DECISION HAS HELD THAT THE INCOME OF ICDS IS ELIGIBLE FOR DEDUCTION U/S.80IA(4)(I) OF THE I.T. ACT. HE ALSO RELIED ON THE DECISION OF THE MUMBAI BENCH OF THE TRIBUNAL IN THE CASE OF UNITED LINER AGENCIES OF INDIA (PVT.) LTD. VS. JCIT AND VICE VERSA ORDER DATED 28 - 06 - 2013 FOR A.YRS 2006 - 07 AND 200 9 - 10 RESPECTIVELY. HE SUBMITTED THAT SINCE THE ISSUE HAS BEEN DECIDED IN FAVOUR OF THE ASSESSEE BY VARIOUS DECISIONS OF THE TRIBUNAL AND THE HONBLE DELHI HIGH COURT, THEREFORE, THE GROUND RAISED BY THE REVENUE SHOULD BE DISMISSED. SINCE THE LD.CIT(A) WHIL E ALLOWING THE CLAIM OF DEDUCTION U/S.80IA(4) HAS FOLLOWED THE DECISION OF THE TRIBUNAL, THEREFORE, MERELY BECAUSE THE REVENUE HAS CHALLENGED THE DECISION OF THE TRIBUNAL BEFORE THE HONBLE HIGH COURT, THE SAME IN OUR OPINION CANNOT BE A GROUND TO TAKE A C ONTRARY DECISION THAN THE VIEW TAKEN BY THE TRIBUNAL CITED ITA NO. 5849 / 1 4 3 (SUPRA). IN THIS VIEW OF THE MATTER, WE UPHOLD THE ORDER OF THE CIT(A) AND THE GROUND RAISED BY THE REVENUE IS DISMISSED. 6. WE HAD CAREFULLY GONE THROUGH THE ORDER OF THE TRIBUNAL IN ASSESSEES OWN CASE AND FOUND THAT THE ISSUE IS COVERED IN FAVOUR OF THE ASSESSEE BY THE DECISION OF TRIBUNAL IN THE CASE OF CONTINENTAL WAREHOUSING CORPORATION (NHAVE SHEVA) LTD.ITA NO.7055/MUM/2011, DATED 31 - 8 - 2012 AND THE DECISION OF HONBLE DELHI HIGH COURT IN TH E CASE OF CONTAINER CORPORATION OF INDIA LTD., 346 ITR 140, RESPECTFULLY FOLLOWING THE DECISION OF COORDINATE BENCH IN ASSESSEES OWN CASE VIS - - VIS DECISION OF HONBLE DELHI HIGH COURT CITED SUPRA, WE DO NOT FIND ANY INFIRMITY IN THE ORDER OF CIT(A) FOR A LLOWING ASSESSEES CLAIM FOR DEDUCTION U/S.80IA(4) OF THE ACT. 7 . IN THE RESULT, APPEAL OF THE REVENUE IS DISMISSED . O RDER PRONOUNCED IN THE OPEN COURT ON THIS 27/04 / 201 6 . SD/ - ( PAWAN SINGH ) SD/ - ( R.C.SHARMA ) / JUDICIAL MEMBER / ACCOUNTANT MEMBER MUMBAI ; DATED 27/04 /201 6 . . /PKM , . / PS / COPY OF THE ORDER FORWARDED TO : / B Y ORDER, / ( ASSTT. REGISTRAR) , / ITAT, MUMBAI 1. / THE APPELLANT 2. / THE RESPONDENT. 3. ( ) / THE CIT(A), MUMBAI. 4. / CIT 5. , , / DR, ITAT, MUMBAI 6. / GUARD FILE. //TRUE COPY//