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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’, NEW DELHI
Before: SH. AMIT SHUKLA & SH. O.P. KANT
This appeal by the Revenue is directed against the order dated 27.11.2014 passed by the Ld. CIT(A), Dehradun, [in short ‘the Ld. CIT(A)’] for assessment year 2008-09, raising the following grounds:
The Ld. CIT(Appeals) erred in law in allowing deduction u/s 810IC 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 operationalsing 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.
3. The order of the Ld. CIT(Appeals)-1, be set-aside and that of the Assessing Officer be restored.
Briefly stated facts of the case are that the assessee was engaged in running a Hotel within the State of Uttarakhand. The assessee filed return of income on 30.09.2008, declaring total income of Rs.64,648/-. The assessment was completed under Section 143(3) of the Income-tax Act, 1961 (in short ‘the Act’) on 10.12.2010 on the returned income allowing deduction of Rs.1,45,91,325/- claimed by the assessee under Section 80IC(2) of the Act. Thereafter, the Commissioner of Income Tax, Dehradun, vide order passed under section 263, dated 26.03.2013, cancelled the original order dated 10.12.2010. Subsequently, the Assessing Officer issued the statutory notice and completed the assessment disallowing the deduction claimed by the assessee under Section 80IC(2) of the Act. 2.1 Learned CIT(A), however, allowed the appeal of the assessee following the decision of the Tribunal, Delhi Bench in the case of Anchal Hotel Pvt. Ltd. Aggrieved, the Revenue is in appeal before the Tribunal raising the grounds as reproduced above.
Before us, the learned DR submitted that the Hon’ble Uttarakhand High Court in Anchal Hotel Pvt. Ltd., set aside the matter to the file of the Assessing Officer for deciding afresh. He further submitted that in the case of the assessee also, the cases for assessment year 2012-13 and 2011- 12 have been restored back by the coordinate bench of the Tribunal for passing fresh assessment order in the light of the observations of the Hon’ble High Court. 4. Learned AR also concurred with the above factual position and submitted that the matter of the year under consideration might also be restored to the file of the Assessing Officer for decided the issue afresh. 5. We have heard the rival submissions and perused the relevant material on record. The Tribunal in ITA No.677/Del/2015 for 2011-12, on identical issue raised, restored the matter back to the file of the Assessing Officer observing the matter as under:
6. We have carefully considered the rival contentions and perused the orders of lower authorities. We also perused the order of the coordinate bench in Assessment Year 2012-13 in case of the assessee, wherein on identical facts and circumstances the coordinate bench has sent back the matter to the file of Assessing Officer to pass a fresh order. Therefore, following the above judicial precedents on similar lines we are also remanding the matter back to the file of the Assessing Officer to pass fresh assessment order in line with the observation of the Hon’ble High Court. In view of this ground no. 1 and 2 of the appeal of the revenue is allowed accordingly.
Since in the year under consideration identical questions have been raised before us, we feel it appropriate to restore the matter back to the file of Assessing Officer to pass a fresh assessment order in view of the observations of the Hon’ble High Court of Uttarakhand in the case of Anchal Hotels Pvt. ltd. in ITA No. 01/2006. Needless to mention, the assessee shall be afforded adequate opportunity of being heard. 7. In result, the appeal of the Revenue is allowed for statistical purposes.
Decision is pronounced in the open court on 24th May, 2018.