DCIT, CC-2(2), KOLKATA, EAST KOLKATA vs. M/S SPML INFRA LIMITED, SOUTH EAST DELHI

ITA 2118/KOL/2025Status: DisposedITAT Kolkata20 January 2026AY 2017-185 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal noted that a co-ordinate bench in the assessee's own case for AY 2016-17 had dismissed the Revenue's appeal, allowing the deduction under Section 80IA. That bench had directed the Assessing Officer (AO) to follow the Hon'ble High Court's order when delivered, as the matter was sub judice. However, the present bench, while acknowledging the co-ordinate bench's order, respectfully disagreed with dismissing the Revenue's appeal. Instead of deciding on the merits, the Tribunal restored the issue to the file of the AO. The purpose of this restoration is to keep the issue alive for decision in accordance with the Hon'ble High Court's order once it is delivered. The assessee was directed to move an application before the AO after the High Court's decision. Consequently, the appeals of the Revenue were allowed for statistical purposes.

What were the facts?

The Revenue (DCIT, CC-2(2), Kolkata) filed two appeals (ITA Nos. 2118/Kol/2025 and 2119/Kol/2025) against the orders dated 11.04.2025 and 26.05.2025 passed by the Ld. CIT(A)-Kolkata-26 under Section 250 of the Income Tax Act, 1961. These appeals pertain to Assessment Year 2017-18 and 2020-21, respectively, and involve the same assessee, M/s Spml Infra Limited. The appeals were consolidated for disposal due to common issues. The core of the dispute revolves around the deduction claimed by the assessee under Section 80IA of the Act. The assessee's representative argued that the issue was covered by a co-ordinate bench's decision in the assessee's own case for AY 2016-17.

What were the issues?

1. Whether the deduction claimed by the assessee under Section 80IA of the Income Tax Act, 1961, is allowable, considering the matter is sub judice before the Hon'ble High Court for a preceding assessment year. Assessee's Contention: The assessee argued that the issue is squarely covered by the decision of a co-ordinate bench of the Tribunal in the assessee's own case for AY 2016-17 (ITA No. 440/Kol/2025), which allowed the deduction. The assessee prayed for the matter to be decided on similar lines. Revenue's Contention: The Revenue challenged the allowance of the deduction. While the judgment does not explicitly detail the Revenue's arguments beyond filing the appeal, their stance is to contest the assessee's claim for deduction under Section 80IA.

Which sections of the Income-tax Act were involved?

Section 80IA,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “D” BENCH, KOLKATA

Per Rajesh Kumar, AM

This is a batch of two appeals filed by the Revenue arise from orders dated 11.04.2025 and 26.05.2025 passed u/s 250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals)-Kolkata-26 [hereafter “the Ld. CIT(A)]. Since these appeals are relating to same assessee and are involving com

The order continues below.

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