DCIT-1(2)1, MUMBAI, MUMBAI vs. PATIL CONSTRUCTION AND INFRASTRUCTURE LTD., MUMBAI

ITA 5907/MUM/2024Status: DisposedITAT Mumbai29 December 2025AY 2018-19Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI GIRISH AGRAWAL (Accountant Member)1 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the issue of deduction under Section 80IA to the Assessing Officer for fresh verification. The AO was directed to allow claims for projects that were part of the Settlement Commission's application and disallow claims voluntarily withdrawn by the assessee.

What were the facts?

The revenue appealed against the CIT(A)'s order allowing deductions under Section 80IA. The assessee claimed deductions for infrastructure projects, but the AO disallowed them, stating the assessee acted as a contractor and not a developer. The Tribunal considered a co-ordinate bench's order on identical issues for earlier assessment years.

What were the issues?

Whether the assessee fulfilled the conditions for claiming deduction under Section 80IA as a developer, or if its role was merely that of a contractor. The eligibility of certain projects for the deduction was also in question.

Which sections of the Income-tax Act were involved?

Section 80IA

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Income Tax Appellate Tribunal, “C” BENCH,

Before: SHRI SANDEEP GOSAIN & SHRI GIRISH AGRAWAL

For Appellant: Shri Akash Kumar (vritually appear), CA
For Respondent: Shri R.A. Dhyani, CIT DR
Hearing: 01.10.2025Pronounced: 29.12.2025

PER GIRISH AGRAWAL, ACCOUNTANT MEMBER:

This appeal filed by the revenue is against the order of National Faceless Appeal Centre (NFAC), Delhi vide Order No. ITBA/NFAC/S/ 250/2024-25/1067649828(1) and Order No. ITBA/NFAC/S/250/2024 -25/1067644517(1) dated 14.08.2024 passed against assessment order u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 18.09.2021 and 23.12.2019 for AY 2017-18 and 2018-19, respectively.

2.

Grounds taken by the revenue are reproduced as under: ITA Nos. 5907 and 5908/Mum/2025: AY 2017-18 & 2018-19 Patil Construction

The order continues below.

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