JANAPRIYA ENGINEERS SYNDICATE JV,HYDERABAD vs. INCOME TAX OFFICER, WARD-14(1), HYDERABAD

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ITA 717/HYD/2019Status: DisposedITAT Hyderabad02 February 2021AY 2015-163 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal upheld the disallowance of Section 80IB deduction, following its previous orders in identical cases for the same project. The assessee's appeal was dismissed.

What were the facts?

The assessee's appeal for AY 2015-16 challenged the disallowance of Section 80IB deduction. The assessee did not appear before the tribunal, and the case proceeded ex-parte.

What were the issues?

The primary issue was the correctness of the disallowance of Section 80IB deduction. The tribunal also considered the principle of judicial consistency.

Which sections of the Income-tax Act were involved?

Section 80IB,Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, HYDERABAD BENCHES “A”: HYDERABAD

Before: SHRI SATBEER SINGH GODARA & SHRI LAXMI PRASAD SAHU

For Respondent: Shri Sunil Kumar Pandey
Hearing: 28/01/2021Pronounced: 02/02/2021

O R D E R PER BENCH: This assessee’s appeal for AY 2015-16 is directed against the CIT(A) - 6, Hyderabad’s order dated 03/05/2018 passed in case No. 10319/2017-18/B2/CIT(A)- 6 involving proceedings u/s 143(3) of the Income Tax Act, 1961 ; in short “the Act”. We have heard both the parties. Case file perused.

:- 2 -: /Hyd/19 Janapriya Engineers Syndicate JV, Hyd.

Case called twice. None appeared at assessee’s behest. Case file suggests that this bench has been adjourning the instant appeal on multiple occasions since 06/11/2020.

2.

We thus proceed ex-parte against assessee in these facts and circumstances. Mr. Sunil Kumar Pandey invited our attention to assessee’s soul substantive grievance challenging correctness of both the lower authorities disallowing section 80IB deduction amounting to Rs. 19,92,459/- in the course of assessment as affirmed in the lower appellate proceedings. He next took us to tribunal’s common order passed in assessee’s cases’ to 716/Hyd/2019 for AYs 2012-13 to 2014-15 dated 17/12/2020 upholding the lower authorities identical action disallowing section 80IB deduction for the very project(s). We thus adopt judicial consistency in the given facts and circumstances and affirm the lower authorities action under challenge. The assessee fails in its sole substantive grievance.

:- 3 -: /Hyd/19 Janapriya Engineers Syndicate JV, Hyd.

3.

This assessee’s appeal is dismissed. Pronounced in the open court on 2nd February, 2021.

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