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Income Tax Appellate Tribunal, DIVISION BENCH, ‘B’ CHANDIGARH
Before: SHRI SANJAY GARG & DR. B.R.R. KUMAR
Per Sanjay Garg, Judicial Member:
The present appeals have been preferred by the assessee for
different assessment years against the separate orders of the
ITA Nos. 1386 to 1388/Chd/2017- M/s Sirmour Hotels Pvt Ltd. Distt.Sirmour 2
Commissioner of Income Tax [hereinafter referred to as CIT(A)],
Faridabad, dated 27.07.2017 & 21.08.2017 respectively.
The sole issue raised in all these appeals is as to whether the
assessee is entitled to benefit of deduction u/s 80IC of the Income-
tax Act, 1961 (in short 'the Act') on account of substantial expansion
of the hotel. The Ld. counsel, at the outset, has invited our attention
to the impugned orders of the CIT(A) wherein the Ld. CIT(A) has
followed the order of the CIT(A) in the own case of the assessee for
assessment year 2007-08, as the facts and the issue involved being
identical in nature. The Ld. counsel has further produced before us
the copy of the decision of the Coordinate Bench of the Tribunal
dated 19.3.2018 in the own case of the assessee relating to the
assessment years 2007-08, 2008-09 and 2012-13 vide which the issue
has been decided in favour of the assessee holding that when a unit
like a hotel, the expansion in the building has been so planned and
constructed to serve the assessee’s special technical requirements of
hotel / hospitality services including the investment on furniture and
fixtures, then for the purpose of meaning of substantial expansion,
by expansion in such building, furniture and fixtures would
constitute an investment in plant and machinery for the purpose of
claim of deduction u/s 80IC of the Act
Since the issue is squarely covered in the own case of the
assessee by the decision of the Tribunal dated 19.3.2018 for
assessment year 2007-08, hence, there being no distinguishable facts
or law brought to our knowledge, these appeals are accordingly
decided in favour of the assessee.
ITA Nos. 1386 to 1388/Chd/2017- M/s Sirmour Hotels Pvt Ltd. Distt.Sirmour 3
In the result, the appeals of the assessee are allowed Order pronounced in the Open Court.
Sd/- Sd/- (B.R.R.KUMAR) (SANJAY GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated : 11.04.2018 Rkk Copy to: • The Appellant • The Respondent • The CIT • The CIT(A) • The DR