CHHATTISGARH STATE POWER TRANSMISSION COMPANY LTD.,RAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), RAIPUR

ITA 153/RPR/2023Status: DisposedITAT Amritsar08 April 2026AY 2013-147 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal noted that the assessee failed to present evidence before the CIT(Appeals) due to inadvertence, leading to an ex-parte decision. Considering the interest of substantive justice and the need for proper adjudication, the matter was remanded.

What were the facts?

The assessee claimed deduction under Section 80IA(4) for its electricity transmission business. The AO denied this deduction, stating the assessee was not a new industrial undertaking and did not meet the conditions for modernization. The CIT(Appeals) upheld the AO's decision.

What were the issues?

Whether the assessee, formed from a restructuring of an existing electricity board, qualifies as a new industrial undertaking eligible for deduction under Section 80IA(4). Whether the assessee fulfilled the conditions for modernization as required by the section.

Which sections of the Income-tax Act were involved?

Section 80IA(4),Section 80IA(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, RAIPUR BENCH, RAIPUR

Before: SHRI PARTHA SARATHI CHAUDHURY & SHRI AVDHESH KUMAR MISHRA

For Appellant: Shri R.B Doshi, CA
For Respondent: Dr. Priyanka Patel, Sr. DR
Hearing: 07.04.2026Pronounced: 08.04.2026

PER PARTHA SARATHI CHAUDHURY, JM: The captioned appeals preferred by the assessee emanates from the respective orders of the Ld.CIT(Appeals)/NFAC, Delhi dated 08.03.2023 for the assessment year 2013-14 as per the grounds of appeal on record.

2.

At the very outset, parties herein conceded that the facts and issues involved in both these appeals are

The order continues below.

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