ITO, Uttrakhand V. M/s. Tapovan Resorts, Uttrakhand

ITA 765/DEL/2013

• Counselvise Citation: 76520114 RSA 2013
• Duration Of Justice: 1 year(s) 8 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-10-2014
• Appeal Filed By: Department
• Order Result: Dismissed
• Bench Allotted: H
• Next Hearing Date: 01-10-2014
• Assessment Year: 2009-2010
• Appeal Filed On: 06-02-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SAMEER SHARMA
• Assessee Lawyers: O P SAPRA
• Section: 143(3); 133(6)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : H NEW DELHI BEFORE SHRI I.C. SUDHIR, J.M. AND SHRI J.SUDHAKAR REDDY, A.M. ITA NO.765/DEL/2013 ASSESSMENT YEAR : 2009-10 ITO, WARD 2, VS. TAPOVAN RESORTS ROOM NO.210, 1 ST FLOOR TAPOVAN, P.O. SHIVANAND NAGAR, INCOME TAX OFFICE BUILDING, IDPL, DISTT. TEHR I GARHWAL VEERBHADRA UTTRAKHAND RISHIKESH, UTTRAKHAND PAN AA EFT1423C C.O.NO. 69/DEL/2013 (IN ITA 765/DEL/2013) AY: 2009-10 TAPOVAN RESORTS, VS. ITO, WARD 2, TAPOVAN, P.O. SHIVANAND NAGAR ROOM NO.210, 1 ST FLOOR DISTT. TEHRI GARHWAL INCOM E TAX OFFICE BUILDING, IDPL, UTTRAKHAND VE ERBHADRA, PAN AAEFT1423C RISHIKES H, UTTRAKHAND PIN 249202 (APPELLANT) (RESPONDENT) ASSESSEE BY:- SHRI O.P. SAPRA, ADVOCATE DEPARTMENT BY:- SH. SAMEER SHARMA, SR.D.R. O R D E R PER J.SUDHAKAR REDDY, ACCOUNTANT MEMBER THIS IS AN APPEAL FILED BY THE REVENUE DIRECTED AGA INST THE ORDER OF LD.CIT(APPEALS)-I, DEHRADUN DT. 31.12.2012 PERTAINI NG TO THE ASSESSMENT YEAR 2009-10 ON THE FOLLOWING GROUNDS. 1. WHETHER LD. CIT(A) HAS ERRED IN LAW AND ON FACTS IN ALLOWING THE CLAIM OF THE ASSESEE NOT APPRECIATING THE FACT THAT REJEC TION OF DEDUCTION U/S 80IC(2) WAS NOT BASED JUST ON FAILURE TO OBTAIN NOC FROM THE POLLUTION CONTROL BOARD BUT IT WAS BASED ON THE FACTUAL FACTS . ITA 765/DEL/2013 C.O. 69/DEL/2013 AY 2009-10 M/S TAPOVAN RESORTS PAGE 2 OF 9 2. WHETHER THE LD. CIT(A) HAS ERRED IN LAW AND ON FACT S NOT TO APPRECIATE THE FACT THAT ECOTOURISM IS THE CONDITION PRECEDENT , TO BE COMPLIED WITH FOR HOTELS FOR CLAIMING DEDUCTION U/S 80-IC OF THE IT. ACT, 1961. 3. WHETHER THE LD. CIT(A) HAS ERRED IN LAW AND ON FACT S IN HOLDING THAT DEDUCTION SHOULD BE ALLOWED IF THE ASSESSEE SATISFI ES THE FOLLOWING CONDITIONS:- (A) IT IS A HOTEL, (B) IT HAS A VALID LICENSE, (C) NOC FROM THE POLLUTION CONTROL BOARD HAS NOT BEEN D ENIED TO IT. 2. BRIEF FACTS THE ASSESSEE, A PARTNERSHIP FIRM, UNDER THE NAME AN D STYLE OF M/S. TAPOVAN RESORTS AT TAPOVAN, TEHRI GARHWAL. THE ASSESSEE CLAIMED DEDUCTION U/S 80IC OF THE I.T. ACT, 1961 FROM THE A .Y. 2007-08. THIS IS THE THIRD YEAR FOR CLAIMING DEDUCTION U/S 80IC OF THE I .T. ACT, 1961. THE ASSESSEE ESTABLISHED A NEW UNIT AND COMMENCED OPERA TION FROM 8.4.2004. INFORMATION WAS CALLED FOR BY THE ASSESSING OFFICER FROM THE POLLUTION CONTROL BOARD, DEHRADUN, UTTRAKHAND THROUGH NOTICE U/S 133(6) OF THE I.T. ACT, 1961 DATED 23.12.2011 AND THE POLLUTION CONTRO L BOARD, DEHRADUN, UTTRAKHAND, INFORMED THE ASSESSING OFFICER VIDE LET TER F.NO. UEPPCB/ROD/MISC./2011/2085, DATED 24.12.2011 THAT T HE ASSESSEE NEITHER APPLIED FOR NOC FROM POLLUTION CONTROL BOAR D NOR IT GRANTED THE SAME. 3. THE AO DISALLOWED THE CLAIM OF DEDUCTION U/S 80IC. ON APPEAL THE FIRST APPELLATE AUTHORITY ALLOWED APPEAL OF THE ASSESEE B Y FOLLOWING THE DECISION OF THE TRIBUNAL IN THE CASE OF SHRI BHIDI CHAND SINGHA L, HOTEL TOURIST EMPIRE, RUDRAPUR ITA NO. 3419/DELHI/2009 AND THE DECISION OF THE TRIBUNAL IN THE CASE OF M/S. ANCHAL HOTELS (P) LTD., DEHRADUN ITA NO. 1800 & 1801/DELHI/2010. ITA 765/DEL/2013 C.O. 69/DEL/2013 AY 2009-10 M/S TAPOVAN RESORTS PAGE 3 OF 9 4. AGGRIEVED THE REVENUE IS IN APPEAL BEFORE US. 5. THE ASSESSEE FILED A CROSS OBJECTION ON THE FOLL OWING GROUNDS :- 1. THAT GROUND NO. 1 OF THAT DEPARTMENTAL APPEAL IS U NTENABLE AS THE LD. CIT(A) HAS ALLOWED ASSESSEE CLAIM OF EXEMPTION U/S 80 IC (2) AFTER CONSIDERING ALL PERTINENT AND RELEVANT FACTS. 2. THAT GROUND NO. 2 OF THAT DEPARTMENTAL APPEAL IS UN TENABLE AS THE LD. CIT(A) HAS DULY CONSIDERED THE ASPECT OF ECOTOU RISM IN DEPTH IN DECIDING THE APPEAL IN ASSESSEES FAVOR. 3. THAT GROUND NO. 3 OF THAT DEPARTMENTAL APPEAL IS PR IMA-FACIE MISCONCEIVED AS ALL THE THREE POINTS VIZ :- A. THAT IT IS A HOTEL, B. THAT IT HAS A VALID LICENSE, C. THAT NOC FROM THE POLLUTION CONTROL BOARD HAS NOT B EEN DENIED TO IT 6. WE HAVE HEARD SHRI O.P. SAPRA, THE LD.COUN SEL FOR THE ASSESSEE AND SHRI SAMEER SHARMA, SR. D.R. ON BEHALF OF THE REVEN UE. 7. ON A CAREFUL CONSIDERATION OF THE FACTS AND CIRCUMS TANCES OF THE CASE, ON A PERUSAL OF THE MATERIAL ON RECORD, ORDERS OF THE AUTHORITIES BELOW AND CASE LAWS CITED, WE HOLD AS FOLLOWS. 8. THE ASSESSEE MADE ITS CLAIM FOR DEDUCTION U/ S 80IC FOR THE FIRST TIME DURING THE ASSTT. YEAR 2007-08. THIS CLAIM HAS BEE N ALLOWED AND HAS NOT BEEN WITHDRAWN TILL DATE. SIMILAR CLAIM WAS NOT DIS ALLOWED OR WITHDRAWN FOR THE ASSESSMENT YEAR 2008-09. THIS IS THE 3 RD YEAR OF CLAIM. THE LD. COUNSEL FOR THE ASSESSEE RAISED A FRESH LEGAL ARGUMENT THAT THE DEDUCTION IN QUESTION CANNOT BE DENIED IN THE 3 RD YEAR, WHEN IT WAS ALLOWED AND NOT WITHDRAWN IN THE INITIAL YEAR AND FOR THIS PROPORTION RELIED ON THE JUDGMENT OF THE BENCH OF THE ITAT IN ITA NO. 764/D/2013 FOR ASST. YEAR 2009-10 IN ITO VS. GANGA BEACH RESORTS ORDER DATED 27.9.2013. THE LD. DR OPPOSED THIS CONTENTION. ITA 765/DEL/2013 C.O. 69/DEL/2013 AY 2009-10 M/S TAPOVAN RESORTS PAGE 4 OF 9 9. NOW THE ISSUE IS WHETHER THE AO CAN DISALL OW THE CLAIM FOR DEDUCTION U/S 80IC FOR THE ASSTT. YEAR 2009-10 WHEN THE CLAIM HAS NOT BEEN DISALLOWED OR WITHDRAWN IN THE FIRST TWO YEARS. 10. THIS ISSUE IS NO MORE RES INTEGRA. THE `C BENCH OF THE TRIBUNAL IN ITA NO. 764/D/2013 FOR THE ASSTT. YEAR 2009-10 IN T HE CASE OF ITO VS. M/S. GANGA BEACH RESORTS TAPOVAN ORDER DATED 27.9.2013 H AS HELD AS FOLLOWS : 13. WE ARE NOT EXPRESSING ANY OPINION ON THE AB OVE FINDINGS OF THE LD. CIT(A) FOR THE REASON THAT IT WOULD BE AN ACADE MIC EXERCISE IN THE CASE OF THIS ASSESEE, AS WE FIND THAT THE ASSESEE HEREIN HAS BEEN CLAIMING DEDUCTION U/S 80IC OF THE ACT FOR THE EAR LIER YEARS AND THAT THE AO HAS ALLOWED THE SAME IN THE FIRST YEAR U/S 1 43(3) AND AS IT IS WELL SETTLED THAT IF THE CONDITIONS FOR ALLOWABILIT Y OF A DEDUCTION IS EXAMINED BY THE AO IN THE INITIAL YEAR OF CLAIM THE N, IN THE SUBSEQUENT YEAR, THIS ASPECT CANNOT BE REVIEWED BY THE AO AND A CONTRARY VIEW TAKEN. THE PARTICULARS OF THE ASSESSMENTS WHERE THE CLAIM HAS BEEN MADE AND ALLOWED IN THE EARLIER YEARS IS GIVEN IN T HE TABLE BELOW. SR. NO. ASSESSMENT YEAR DEDUCTION CLAIMED U/S 80IC (RS.) DISALLOWANCE 80IC (RS.) ASSESSMENT U/S I) 2005-06 31,069/- -------- 143(3)(PAGE 18 OF PAPER BOOK) II) 2006-07 23,25,655/- --------- 143(3) (PAGES 19- 20 OF PAPER BOOK) III) 2007-08 67,19,255/- --------- 143(1) IV) 2008-09 1,06,03,655/- -------- 143(3)(PAGE 23 O F PAPER BOOK) V) 2009-10 72,28,540/- 72,28,540/- DISPUTED IN APPE AL VI) 2010-11 8,72,235/- -------- 143(1) ITA 765/DEL/2013 C.O. 69/DEL/2013 AY 2009-10 M/S TAPOVAN RESORTS PAGE 5 OF 9 13.1. THE ASSESSMENTS OF THE EARLIER YEARS OR THE L ATER YEARS ARE NOT DISTURBED AND THE ASSESSEE WAS ALLOWED THE CLAIMS U /S 80IC. 14. THE HONBLE DELHI HIGH COURT IN THE CASE OF CI T VS. DELHI PATRA PRAKASHAN LTD. 355 ITR 14 CONSIDERED THE QUESTION A S TO WHETHER THE ITAT WAS RIGHT AND HOLDING THAT REQUISITE CONDITION S TO BE FULFILLED FOR ALLOWABILITY OF DEDUCTION U/S 80 I OUGHT TO BE SATI SFIED, NOT ONLY IN THE FIRST OR THE INITIAL YEAR, BUT IN ALL THE ASSESSMEN T YEARS IN WHICH THE DEDUCTION U/S 80I IS CLAIMED BY THE ASSESSEE. THE H ONBLE HIGH COURT AT PARA 74 TO PARA 80 HELD AS FOLLOWS :- 74. IN THE PRESENT CASE, THE CLAIM OF THE ASSESS EE U/S 80-I OF THE ACT WAS EXAMINED AND ALLOWED BY THE ASSESSING OFFICER F OR THREE YEARS PRECEDING THE ASSESSMENT YEAR 1991-92. IT IS RELEVA NT TO NOTE THAT ASSESSMENTS IN THE EARLIER YEARS I.E RELATING TO AS SESSMENT YEARS 1988- 89, 1989-90 AND 1990-91 HAS NOT BEEN DISTURBED BY T HE ASSESSING OFFICER AND THERE HAS BEEN NO CHANGE THAT COULD JUS TIFY THE ASSESSING OFFICER ADOPTING A DIFFERENT VIEW IN THE ASSESSMENT YEARS 1991-92 AND THEREAFTER. AS STATED HEREINBEFORE, IN CERTAIN CAS ES WHERE THE ISSUES INVOLVED HAVE ATTAINED FINALITY ON ACCOUNT OF THE S UBJECT MATTER OF DISPUTE HAVING BEEN FINALLY ADJUDICATED, THE QUESTI ON OF REOPENING AND REVISITING THE SAME ISSUE AGAIN IN SUBSEQUENT YEARS WOULD NOT ARISE. THIS IS BASED ON THE PRINCIPLE THAT THERE SHOULD BE FINALITY IN ALL LEGAL PROCEEDINGS. THE SUPREME COURT IN THE CASE OF PARAS HURAM POTTERY WORKS CO. LTD. VS. ITO (1977) 106 ITR 1 HAD HELD AS UNDER :- THAT THE POLICY OF LAW IS THAT THERE MUST BE A POI NT OF FINALITY IN ALL LEGAL PROCEEDINGS, THAT STALE ISSUES SHOULD NOT BE REACTI VATED BEYOND A PARTICULAR STAGE AND THAT LAPSE OF TIME MUST INDUCE REPOSE IN AND SET AT REST JUDICIAL AND QUASI-JUDICIAL CONTROVERSIES AS I T MUST IN OTHER SPHERES OF HUMAN ACTIVITY. 75. IN THE FACTS OF THE PRESENT CASE, WHERE ALTHOU GH THE ASSESSING OFFICER HAS ALLOWED THE ASSESSEE DEDUCTION UNDER SE CTION 80-1 OF THE ITA 765/DEL/2013 C.O. 69/DEL/2013 AY 2009-10 M/S TAPOVAN RESORTS PAGE 6 OF 9 ACT IN THE PRECEDING YEARS, ONE MAY STILL HAVE CERT AIN RESERVATIONS AS TO WHETHER THE ISSUE OF ELIGIBILITY OF UNIT NOS. 2 AND 3 FULFILLING THE CONDITIONS HAS BEEN FINALLY SETTLED, SINCE THE QUES TION HAS NOT BEEN A SUBJECT MATTER OF ANY APPELLATE PROCEEDINGS IN THE YEARS PRECEDING THE ASSESSMENT YEAR 1991-92. HOWEVER, THERE IS YET ANOT HER ASPECT WHICH NEEDS TO BE CONSIDERED. BY VIRTUE OF SECTION 80-I(5 ) OF THE ACT, DEDUCTION UNDER SECTION 80-1 OF THE ACT IS AVAILABLE TO AN AS SESSEE IN RESPECT OF THE ASSESSMENT YEAR (REFERRED TO AS THE INITIAL ASS ESSMENT YEAR) RELEVANT TO THE PREVIOUS YEAR IN WHICH THE INDUSTRI AL UNDERTAKING BEGINS TO MANUFACTURE OR PRODUCE ARTICLES OR THINGS, OR TO OPERATE ITS COLD STORAGE PLANT OR PLANTS OR THE SHIP IS FIRST BROUGH T INTO USE OR THE BUSINESS OF THE HOTEL STARTS FUNCTIONING OR THE COM PANY COMMENCES WORK BY WAY OF REPAIRS TO OCEAN-GOING VESSELS OR OT HER POWERED CRAFT. SUCH DEDUCTION IS ALSO AVAILABLE FOR THE SEVEN ASSE SSMENT YEARS IMMEDIATELY SUCCEEDING THE INITIAL ASSESSMENT YEAR. SURELY IN CASES WHERE AN ASSESSEE IS HELD TO BE ELIGIBLE FOR DEDUCT ION IN THE INITIAL ASSESSMENT YEAR, THE SAME CANNOT BE DENIED IN THE S UBSEQUENT ASSESSMENT YEARS ON THE GROUND OF INELIGIBILITY SIN CE THE SET OF FACTS WHICH ENABLE AN ASSESSEE TO CLAIM TO BE ELIGIBLE F OR DEDUCTION UNDER SECTION 80-1 OF THE ACT OCCUR IN THE PREVIOUS YEAR RELEVANT TO THE INITIAL ASSESSMENT YEAR AND HAVE TO BE EXAMINED IN THE INIT IAL ASSESSMENT YEAR. IN SUCH CASES WHERE THE FACTS ON THE BASIS OF WHICH THE DEDUCTIONS ARE CLAIMED ARE SUBJECT MATTER OF AN EAR LIER ASSESSMENT YEAR AND DO NOT ARISE IN THE CURRENT ASSESSMENT YE AR, IT WOULD NOT BE POSSIBLE FOR AN ASSESSING OFFICER TO TAKE A DIFFERE NT VIEW IN THE CURRENT ASSESSMENT YEAR WITHOUT ALTERING OR REOPENING THE A SSESSMENT PROCEEDINGS IN WHICH THE ELIGIBILITY TO CLAIM THE D EDUCTION HAS BEEN ESTABLISHED. 76. IN CASES WHERE DEDUCTION IS GRANTED UNDER SECT ION 80-1 OF THE ACT, THE APPLICABILITY OF THE SECTION IS DETERMINED IN T HE YEAR IN WHICH THE NEW INDUSTRIAL UNDERTAKING IS ESTABLISHED. THE QUAL IFICATION AS TO WHETHER ANY INDUSTRIAL UNDERTAKING FULFILLS THE CON DITION AS SPECIFIED ITA 765/DEL/2013 C.O. 69/DEL/2013 AY 2009-10 M/S TAPOVAN RESORTS PAGE 7 OF 9 UNDER SECTION 80-1 OF THE ACT HAS TO BE DETERMINED IN THE YEAR IN WHICH THE NEW INDUSTRIAL UNDERTAKING IS ESTABLISHED. ALTH OUGH THE DEDUCTION UNDER SECTION 80-1 OF THE ACT IS AVAILABLE FOR THE ASSESSMENT YEARS SUCCEEDING THE INITIAL ASSESSMENT YEAR, THE CONDITI ONS FOR AVAILING THE BENEFIT ARE INEXTRICABLY LINKED WITH THE PREVIOUS Y EAR RELEVANT TO THE ASSESSMENT YEAR IN WHICH THE NEW UNDERTAKING WAS FO RMED. IN SUCH CIRCUMSTANCES, IT WOULD NOT BE POSSIBLE FOR AN ASSE SSING OFFICER TO REJECT THE CLAIM OF AN ASSESESE FOR DEDUCTION UNDER SECTIO N 80-1 OF THE ACT ON THE GROUND THAT THE INDUSTRIAL UNDERTAKING IN RESPE CT OF WHICH DEDUCTION IS CLAIMED DID NOT FULFILL THE CONDITIONS AS SPECIF IED IN SECTION 80-1(2) OF THE ACT, WITHOUT UNDERMINING THE BASIS ON WHICH THE DEDUCTION WAS GRANTED TO THE ASSESSEE IN THE INITIAL ASSESSMENT Y EAR. THIS IN OUR VIEW WOULD NOT BE PERMISSIBLE UNLESS THE PAST ASSESSMENT S ARE ALSO DISTURBED. 77. THE ASSESSING OFFICERS OVER A PERIOD OF THREE YEARS BEING ASSESSMENT YEARS 1988-89, 1989-1990 AND 1990-1991 H AVE CONSISTENTLY ACCEPTED THE CLAIM OF THE ASSESSEE FOR DEDUCTION UNDER SECTION 80-I OF THE ACT AND IT WOULD NOT BE OPEN FO R THE ASSESSING OFFICER TO DENY THE DEDUCTION UNDER SECTION 80-1 OF THE ACT ON THE GROUND OF NON FULFILLMENT OF THE CONDITIONS UNDER SECTION 80- 1(2) OF THE ACT WITHOUT DISTURBING THE ASSESSMENT FOR THE ASSESSMENT YEARS RELEVANT TO THE PREVIOUS YEAR IN WHICH THE UNIT NOS. 2 & 3 WERE EST ABLISHED. 78. THIS VIEW HAS ALSO BEEN ACCEPTED BY A DIVISI ON BENCH OF GUJARAT HIGH COURT IN THE CASE OF SAURASHTRA CEMENT & CHEMI CAL INDUSTRIES (SUPRA). IN THAT CASE, THE GUJARAT HIGH COURT HELD THAT WHERE RELIEF OF A TAX HOLIDAY HAD BEEN GRANTED TO AN ASSESSEE IN AN I NITIAL ASSESSMENT YEAR IN WHICH THE CONDITIONS FOR GRANT OF TAX HOLID AY HAD TOBE EXAMINED, DENIAL OF RELIEF IN THE SUBSEQUENT YEARS WOULD NOT BE PERMISSIBLE WITHOUT DISTURBING THE ASSESSMENT IN THE INITIAL AS SESSMENT YEAR. THE RELEVANT EXTRACT FROM THE DECISION OF THE GUJARAT H IGH COURT IN SAURASHTRA CEMENT & CHEMICAL INDUSTRIES (SUPRA) IS QUOTED BELOW :- ITA 765/DEL/2013 C.O. 69/DEL/2013 AY 2009-10 M/S TAPOVAN RESORTS PAGE 8 OF 9 THE NEXT QUESTION TO WHICH THE TRIBUNAL ADDRESSED ITSELF, AND NO OUR OPINION RIGHTLY, WAS WHETHER THE TRIBUNAL WAS JUSTI FIED IN REFUSING TO CONTINUE THE RELIEF OF TAX HOLIDAY GRANTED TO THE A SSESSEE-COMPANY FOR THE ASSESSMENT YEAR 1968-69, IN THE ASSESSMENT YEAR UNDER REFERENCE, THAT IS, 1969-70, WITHOUT DISTURBING THE RELIEF GRA NTED FOR THE INITIAL YEAR. IT SHOULD BE STATED THAT THERE IS NO PROVISIO N IN THE SCHEME OF S. 80J SIMILAR TO THE ONE WHICH WE FIND IN THE CASE OF DEVELOPMENT REBATE WHICH COULD BE WITHDRAWN IN SUBSEQUENT YEARS FOR BR EACH OF CERTAIN CONDITIONS. NO DOUBT, THE RELIEF OF TAX HOLIDAY UND ER SECTION 80J CAN BE WITHHELD OR DISCONTINUED PROVIDED THE RELIEF GRANTE D IN THE INITIAL YEAR OF ASSESSMENT IS DISTURBED OR CHANGED ON VALID GROUNDS . BUT WITHOUT DISTURBING THE RELIEF GRANTED IN THE INITIAL YEAR, THE ITO CANNOT EXAMINE THE QUESTION AGAIN AND DECIDE TO WITHHOLD OR WITHDR AW THE RELIEF WHICH HAS BEEN ALREADY ONCE GRANTED. 79. THE DIVISION BENCH OF THE BOMBAY HIGH COURT I N THE CASE OF PAUL BROTHERS (SUPRA) HAS ALSO ADOPTED THE VIEW EXPRESSE D BY THE GUJARAT HIGH COURT IN THE CASE OF SAURASHTRA CEMENT & CHEMI CAL INDUSTRIES (SUPRA). 80. FOLLOWING THE AFORESAID DECISIONS , WE HOLD TH AT IN FACTS OF THE PRESENT CASE UNIT NOS. 2 & 3 CANNOT BE STATED TO HA VE BEEN FORMED BY SPLITTING UP OR IN RECONSTRUCTION OF EXISTING BUSIN ESS.(EMPHASIS OURS) 15. THE PROPOSITION LAID DOWN IN THIS JUDGMENT AP PLIES TO THE FACTS OF THIS CASE. THE AO HAS EXAMINED THE CONDITION OF ALL OWABILITY OF THE CLAIM U/S 80IC IN THE INITIAL ASSESSMENT YEAR OF TH E CLAIMS I.E. A.Y. 2005-06 ITSELF IN AN ORDER PASSED U/S 143(3) OF THE ACT. THIS WAS FOLLOWED IN THE SUBSEQUENT A.Y. THESE ASSESSMENTS ARE NOT DISTURBED TILL DATE. THERE IS NO CHANGE IN THE FACTS AND CIRC UMSTANCES OF THE CASE. ONLY A FRESH VIEW, CONTRARY TO THE EARLIER VIEW IS TAKEN DURING THIS IMPUGNED ASSESSMENT YEAR ON THE SAME SET OF FACTS A ND EXEMPTION IS DENIED. THIS CANNOT BE PERMITTED AS HELD BY THE JUR ISDICTIONAL HIGH ITA 765/DEL/2013 C.O. 69/DEL/2013 AY 2009-10 M/S TAPOVAN RESORTS PAGE 9 OF 9 COURT IN THE CASE OF DELHI PATRA PRAKASHAM LTD. (SU PRA). RESPECTFULLY FOLLOWING THE SAME, WE UPHOLD THE ORDER OF THE LD. CIT(A) FOR DIFFERENT REASONS. 16. IN THE RESULT THE APPEAL OF THE REVENUE IS DIS MISSED. 11. CONSISTENT WITH THE VIEW TAKEN THEREIN WE DISMISS THIS APPEAL OF THE REVENUE. 12. IN THE RESULT, THE REVENUES APPEAL IS DISM ISSED AND THE ASSESSEES CROSS OBJECTION IS ALLOWED AS ABOVE. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH OCTOBER, 2014. SD/- SD/- (I.C. SUDHIR) ( J. SUDHAKAR REDDY) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: THE 20 TH OCTOBER, 2014 *VEENA COPY OF THE ORDER FORWARDED TO: 1.APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR