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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Sh. Kul BharatDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of the ld. CIT(A)-13, New Delhi dated 16.02.2017.
Following grounds have been raised by the assessee:
“a) Deduction claimed by the assessee amounting to Rs.6,07,93,706/- should be allowable as deduction u/s 80IA of the Income Tax Act, 1961. b) Disallowance of expenses amounting to Rs.1,12,360/- should be set aside and the claim of expense be allowed.”
The appeal in this case has been filed in the Tribunal on 21.06.2017. Notice of hearing were issued on 17.09.2020, 12.01.2021, 30.03.2021 and on 23.06.2021. The assessee was 2 SMS Paryavarna JV not present on any of the occasion. Today on the date of hearing held on 28.07.2021, there was no compliance from the side of the assessee. Hence, on going through the record before us, the matter is being adjudicated on merits of the case.
The assessee has claimed deduction u/s 80IA(4) of the Act of Rs.6,07,93,706/-. The assessee is a contractor with Urban Improvement Trust, Kota to joint, test, commission and laying of the sewers and ancillary works for construction of manholes and restoration of roads. The work of the appellant includes construct, install, testing of sewage treatment plants and water pumping stations. The deduction claimed u/s 80IA(4) is available only to the developer of an infrastructure facility and work of the assessee cannot be treated as being involved in development of any infrastructure facility, we hereby decline to interfere with the well reasoned order of the ld. CIT (A).
In the result, the appeal of the assessee is dismissed. Order Pronounced in the Open Court on 04/08/2021.