DCIT, DEHRADUN vs. SHRI PANKAJ NAGALIA, DEHRADUN

PDF · subscribers
ITA 5270/DEL/2015Status: DisposedITAT Delhi13 November 2017AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal, following the precedent set by the Hon'ble High Court of Uttarakhand, remanded the matter back to the Assessing Officer for a fresh assessment.

What were the facts?

The Revenue appealed against the CIT(A)'s decision to allow deduction under Section 80IC for eco-tourism. The assessee argued that the issue had been remanded by the High Court in earlier years.

What were the issues?

Whether a hotel engaged in eco-tourism is eligible for deduction under Section 80IC, and the implications of the term 'eco-tourism' not being defined in the Act.

Which sections of the Income-tax Act were involved?

Section 80IC

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “F”, NEW DELHI

Before: SHRI AMIT SHUKLA & SHRI PRASHANT MAHARISHI

For Appellant: Shri Atiq Ahmad, D.R
For Respondent: Shri Anil Jain, Advocate

The aforesaid appeal has been filed by the Revenue against the impugned order dated 9/7/2015 passed by the ld. CIT (Appeals), Dehradun for quantum of assessment passed under section 143(3) for assessment years 2012-13 by raising the following grounds of appeal:-

1.

The Ld. CIT (Appeals) erred in law in allowing deduction u/s 80IC of the I.T. Act, to the assessee failing to appreciate that since the term ‘eco tourism’ has not been defined in the Income Tax Act, 1961, the machinery provision for operationalising the said deduction is absent and hence the main provision for the said deduction should also fail.

2. The Ld. CIT (Appeals) erred in failing to appreciate that, if only having an NOC from Pollution Control Board was sufficient for a hotel to be covered within the scope of eco- tourism, all hotels in Uttarakhand should get the said deduction and that would be against the legislative intent.

2.

At the outset, the ld. counsel for the assessee submitted that, here the main issue involved is, whether the deduction under section 80IC would be applicable to the assessee who is running a hotel for the purpose of eco-tourism. This precise matter in the earlier years had travelled upto the stage of Hon'ble High Court of Uttarakhand, whereby the Hon'ble High Court in had set aside the matter to the file of the Assessing Officer after detailed discussion and, therefore, following the same precedence, the matter in the assessment year under consideration should be remanded back to the file of the Assessing Officer on similar lines.

3.

The ld. D.R. also admitted that in the light of the judgment of the Hon'ble High Court, the matter should be remanded back to the file of the Assessing Officer.

4.

After considering the aforesaid submissions and on a perusal of the impugned order, we find that the ld. CIT (A) has followed the appellate order for earlier years. The finding given in earlier years have been discussed in detail by the Hon'ble High Court vide judgment and order dated 16/6/2016 and remanded the matter back to the file of the Assessing Officer to pass afresh order. Accordingly, following the judicial precedence on similar lines, we are remanding back the matter to the file of the Assessing Officer to pass afresh assessment order in line with the observations of the Hon'ble High Court. Thus, the appeal filed by the Revenue is allowed for statistical purposes.

5.

In the result, appeal of the Revenue is allowed for statistical purposes.

Order pronounced in the open Court on 13th November, 2017.

More judgments on Section 80IC

All 1,180 judgments and leading authorities on Section 80IC →

Recent GST High Court judgments

Search GST case law →