Sugam Construction (P) Ltd. v. ITO

56 SOT 45Income Tax Appellate Tribunal#7056 most cited

What is Sugam Construction (P) Ltd. v. ITO authority for?

A developer is a person who undertakes the responsibility to develop a project, implying managerial and financial responsibility, and their role is larger than that of a mere civil contractor.

16

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2016 to 2021.

Also referred to as

Sugam Construction · developer vs contractor · managerial responsibility · financial responsibility · developing a project · civil contractor simplicitor · project design · ITAT

Judgments citing Sugam Construction (P) Ltd. v. ITO

DCIT, New Delhi vs. M/S Sahara India Sahkari Awas Samiti Ltd., Lucknow

In the result, both the appeals filed by the Revenue are allowed for statistical purposes and the COs filed by the assessee are dismissed

ITA 2481/DEL/2011[2005-06]Status: DisposedITAT Delhi19 Jul 2021AY 2005-06

Bench: Shri R.K. Panda & Ms Suchitra Kamble

For Appellant: Shri Ajay Vohra, Sr. Advocate &For Respondent: Shri Satpal Gulati, CIT, DR
Section 80I

…w Paperbook]; (ii) B.T.Patil & Sons Belgaum Construction Pvt Ltd vs ACIT: 126 TTJ 577 (Mum) [refer page 70 of caselaw Paperbook]; (iii) CIT v. Radhe Developers: 341 ITR 403 (Guj HC) [refer page 118 of caselaw Paperbook] (iv) Sugam Construction Pvt Ltd vs ITO: 56 SOT 45 (Ahd ITAT)(URO) [refer page 133 of caselaw Paperbook] CO Nos.221 & 222/Del/2011 19. So far as the stand of the AO that the booking application forms of flats were addressed to SICCL and not to the assessee and that the assessee has authorized SICCL to collect the money form the purchasers of flats directly on behalf of the assessee is concerned, he…

ITO, Ward - 13(3), Kolkata vs. M/S. Porel Dass Water & Effluent Control Pvt. Ltd., Howrah

In the result, the appeal filed by the assessee in I

ITA 2441/KOL/2017[2013-14]Status: DisposedITAT Kolkata06 Mar 2019AY 2013-14

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1354/Kol/2015 ("नधा"रणवष" / Assessment Year: 2012-13)

For Appellant: Shri Sanjay Bhattacharya, ARFor Respondent: Shri Sanjit Kumar Das, Addl.CIT Sr. DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1354/Kol/2015 ("नधा"रणवष" / Assessment Year: 2012-13) Porel Dass Water & Effluent Vs. ITO, Ward-13(3), Kolkata Poddar Court, 4th Floor, 18, Rabindra Howrah Industrial-cum-Commercial Complex, 24, Belillious Road, 2nd Sarani, Kolkata-700001. Floor, Howrah-711101. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFCP 0496 F (Assessee) .. (Revenue) आयकरअपीलसं./ITA No.2402/Kol/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Porel Dass Water & Effluent Vs. ITO, Ward-13(3), Kolkata Aayakar Bhawan, 7th Floor, P…

Porel Dass Water & Effluent Pvt. Ltd., Howrah vs. ITO, Ward 1(4)/ Kolkata, Kolkata

In the result, the appeal filed by the assessee in I

ITA 2402/KOL/2016[2011-2012]Status: DisposedITAT Kolkata06 Mar 2019AY 2011-2012

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1354/Kol/2015 ("नधा"रणवष" / Assessment Year: 2012-13)

For Appellant: Shri Sanjay Bhattacharya, ARFor Respondent: Shri Sanjit Kumar Das, Addl.CIT Sr. DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1354/Kol/2015 ("नधा"रणवष" / Assessment Year: 2012-13) Porel Dass Water & Effluent Vs. ITO, Ward-13(3), Kolkata Poddar Court, 4th Floor, 18, Rabindra Howrah Industrial-cum-Commercial Complex, 24, Belillious Road, 2nd Sarani, Kolkata-700001. Floor, Howrah-711101. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFCP 0496 F (Assessee) .. (Revenue) आयकरअपीलसं./ITA No.2402/Kol/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Porel Dass Water & Effluent Vs. ITO, Ward-13(3), Kolkata Aayakar Bhawan, 7th Floor, P…

Porel Dass Water & Effluent Control Pvt. Ltd., Howrah vs. ITO, WD-13(3), Kolkata, Lucknow

In the result, the appeal filed by the assessee in I

ITA 1354/KOL/2015[2012-2013]Status: DisposedITAT Kolkata06 Mar 2019AY 2012-2013

Bench: Shri A.T.Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1354/Kol/2015 ("नधा"रणवष" / Assessment Year: 2012-13)

For Appellant: Shri Sanjay Bhattacharya, ARFor Respondent: Shri Sanjit Kumar Das, Addl.CIT Sr. DR
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “B”, BENCH KOLKATA BEFORE SHRI A.T.VARKEY, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.1354/Kol/2015 ("नधा"रणवष" / Assessment Year: 2012-13) Porel Dass Water & Effluent Vs. ITO, Ward-13(3), Kolkata Poddar Court, 4th Floor, 18, Rabindra Howrah Industrial-cum-Commercial Complex, 24, Belillious Road, 2nd Sarani, Kolkata-700001. Floor, Howrah-711101. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAFCP 0496 F (Assessee) .. (Revenue) आयकरअपीलसं./ITA No.2402/Kol/2016 ("नधा"रणवष" / Assessment Year: 2011-12) Porel Dass Water & Effluent Vs. ITO, Ward-13(3), Kolkata Aayakar Bhawan, 7th Floor, P…

ACIT, Circle-12(2), Kolkata vs. M/S. Simplex Infrastructure Ltd., Kolkata

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1765/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Mar 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [PAN : AAECS 0765 R] Vs. Addl. Commissioner of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13 Addl. Commissioner of Income Tax, Range-12(2) Kolkata……...........................………

ACIT, Circle-12(2), Kolkata vs. M/S. Simplex Infrastructure Ltd., Kolkata

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1764/KOL/2017[2011-12]Status: DisposedITAT Kolkata01 Mar 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [PAN : AAECS 0765 R] Vs. Addl. Commissioner of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13 Addl. Commissioner of Income Tax, Range-12(2) Kolkata……...........................………

M/S. Simplex Infrastructures Ltd., Kolkata vs. Addl. CIT, Range - 12, Kolkata

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1573/KOL/2017[2012-13]Status: DisposedITAT Kolkata01 Mar 2019AY 2012-13

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [PAN : AAECS 0765 R] Vs. Addl. Commissioner of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13 Addl. Commissioner of Income Tax, Range-12(2) Kolkata……...........................………

M/S. Simplex Infrastructures Ltd., Kolkata vs. Addl. CIT, Range - 12, Kolkata

In the result Ground no. 1 & 3 of the revenue are allowed in part

ITA 1572/KOL/2017[2011-12]Status: DisposedITAT Kolkata01 Mar 2019AY 2011-12

Bench: Sri J. Sudhakar Reddy & Sri S.S. Godara) Assessment Year: 2011-12 Assessment Year: 2012-13 M/S. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [Pan : Aaecs 0765 R] Vs. Addl. Commissioner Of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13

Section 133(6)Section 143(3)Section 14ASection 250Section 80

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘A’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2011-12 Assessment Year: 2012-13 M/s. Simplex Infrastructures Ltd…….............................................................……………………..Appellant 27, Shakespeare Sarani Kolkata – 700 017 [PAN : AAECS 0765 R] Vs. Addl. Commissioner of Income Tax, Range-12 Kolkata……...............................…….…..Respondent Assessment Year: 2011-12 Assessment Year: 2012-13 Addl. Commissioner of Income Tax, Range-12(2) Kolkata……...........................………

M/S Adhunik Infrastructure Pvt. Ltd., Kolkata vs. JCIT, RG-10, Kolkata

In the result, the appeal of the assessee is partly allowed

ITA 1281/KOL/2015[2010-2011]Status: DisposedITAT Kolkata23 May 2018AY 2010-2011

Bench: Hon’Ble Shri A.T.Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No.1281 /Kol/2015 Assessment Year : 2010-11

For Appellant: Shri Miraj D.Shah, ARFor Respondent: Shri Saurabh Kumar, Addl. CIT, Sr.Dr
Section 143(3)Section 80I

…nd that there is a difference between a developer and a contractor simplicitor. This issue was examined by the various coordinate benches of the tribunal as under:- a) Co-ordinate Bench of Ahmedabad Tribunal in the case of Sugam Construction (P) Ltd. vs. ITO [56 SOT 45] wherein it was held that: It is also gathered (a) That a developer is a person who undertakes the responsibility to develop a project. (b) That a developer is therefore not a civil contractor simplicitor. (c) That if we apply the commercial aspect, then a developer has to execute both managerial as well as financial responsibility. (d) That the ro…

ACIT, Cir-33, Kolkata vs. M/S Ho Hup Simplex Jv, Kolkata

In the result, the appeal of the revenue is dismissed

ITA 692/KOL/2016[2010-2011]Status: DisposedITAT Kolkata21 Mar 2018AY 2010-2011

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 692/Kol/2016 Assessment Year : 2010-11 Acit, Circle-33, Kolkata -Vs- M/S Ho Hup Simplex Jv [Pan: Aaaah 0653 B] (Appellant) (Respondent)

For Appellant: Shri Arindam Bhattacharjee, Addl. CITFor Respondent: Shri Ravi Tulsiyan, FCA
Section 143(3)Section 80I

…he infrastructure facility. Hence, it cannot be said that the contract with the Government was to carry out mere civil construction. Attention in this regard is invited to the following: (i) The ITAT (Ahmedabad) in case of Sugam Construction (P) Ltd. vs. ITO [56 SOT 45] held that "It is also gathered (a) That a developer is a person who undertakes the responsibility to develop a project. (b) That a developer is therefore not a civil contractor simplicitor. (c) That if we apply the commercial aspect, then a developer has to execute both managerial as well as financial responsibility. (d) That the role of a develop…

DCIT, Circle-12(2), Kolkata vs. M/S. Simplex Infrastructures Ltd., Kolkata

In the result, Ground No. 1 of the revenue is dismissed

ITA 141/KOL/2015[2006-2007]Status: DisposedITAT Kolkata25 Oct 2017AY 2006-2007

Bench: Sri N.V. Vasudevan & Sri J. Sudhakar Reddy]

Section 250Section 80Section 80ISection 91

…he infrastructure facility. Hence, it cannot be said that the contract with the Government was to carry out mere civil construction. Attention in this regard is invited to the following: (i) The ITAT (Ahmedabad) in case of Sugam Construction (P) Ltd. vs. ITO [56 SOT 45] held that "It is also gathered (a) That a developer is a person who undertakes the responsibility to develop a project. (b) That a developer is therefore not a civil contractor simplicitor. (c) That if we apply the commercial aspect, then a developer has to execute both managerial as well as financial responsibility. (d) That the role of a develop…

DCIT, Circle-12(2), Kolkata vs. M/S. Simplex Infrastructures Ltd., Kolkata

In the result, Ground No. 1 of the revenue is dismissed

ITA 140/KOL/2015[2005-2006]Status: DisposedITAT Kolkata25 Oct 2017AY 2005-2006

Bench: Sri N.V. Vasudevan & Sri J. Sudhakar Reddy]

Section 250Section 80Section 80ISection 91

…he infrastructure facility. Hence, it cannot be said that the contract with the Government was to carry out mere civil construction. Attention in this regard is invited to the following: (i) The ITAT (Ahmedabad) in case of Sugam Construction (P) Ltd. vs. ITO [56 SOT 45] held that "It is also gathered (a) That a developer is a person who undertakes the responsibility to develop a project. (b) That a developer is therefore not a civil contractor simplicitor. (c) That if we apply the commercial aspect, then a developer has to execute both managerial as well as financial responsibility. (d) That the role of a develop…

D.C.I.T., Circle-12, Kolkata vs. M/S Simplex Infrastructure Ltd., Kolkata

In the result, Revenue’s appeal stands dismissed

ITA 2777/KOL/2013[2007-2008]Status: DisposedITAT Kolkata10 Mar 2017AY 2007-2008

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year :2007-08

Section 143(3)Section 80Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri N.V.Vasudevan, Judicial Member and Shri Waseem Ahmed, Accountant Member Assessment Year :2007-08 DCIT, Circle-12, P-7, V/s. M/s Simplex Infrastructure Chowringhee Square, Ltd., 27, Shakespeare Aayakar Bhawan, 7th Sarani, Kolkata-700 017 Flor, Kolkata-69 [PAN No.AAECS 0765 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Avinash Mishra, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Ravi Tulsiyan, FCA ""यथ" क" ओर से/By Respondent 17-01-2017 सुनवाई क" तार"ख/Date of Hearing 10-03-2017 घोषणा क" तार"ख/Date of Pronouncement आदेश /O R D E R PER Waseem…

I.T.O WD - 8(4), Kolkata vs. M/S Spml Infra Ltd, Kolkata

In the result, to sum up

ITA 2286/KOL/2013[2005-06]Status: DisposedITAT Kolkata08 Mar 2017AY 2005-06

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Arup Kr. Sinha, CIT
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.2286/Kol/2013 Assessment Year: 2005-06 & I.T.A No.2287/Kol/2013 Assessment Year: 2007-08 & I.T.A No.2288/Kol/2013 Assessment Year: 2008-09 & I.T.A No.2289/Kol/2013 Assessment Year: 2010-11 Income-tax Officer, Wd-8(4), Kolkata. Vs. M/s. SPML Infra Ltd. (PAN: AADCS2469K) (Appellant) (Respondent) & I.T.A No.2035/Kol/2013 Assessment Year: 2008-09 & I.T.A No.2036/Kol/2013 Assessment Year: 2010-11 M/s. SPML Infra Ltd. Vs. Deputy Commissioner of Income-tax, Central Circle-XXVIII, Kolka…

M/S Smpl Infra Ltd ( Eastwhile M/S Subhas Projects & Marketing Ltd), Kolkata vs. D.C.I.T CC - Xxviii, Kolkata

In the result, to sum up

ITA 2035/KOL/2013[2008-09]Status: DisposedITAT Kolkata08 Mar 2017AY 2008-09

Bench: Shri M. Balaganesh, Am & Shri Partha Sarathi Chaudhury, Jm]

For Appellant: Shri Ravi Tulsiyan, FCAFor Respondent: Shri Arup Kr. Sinha, CIT
Section 143(3)Section 80I

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri M. Balaganesh, AM & Shri Partha Sarathi Chaudhury, JM] I.T.A No.2286/Kol/2013 Assessment Year: 2005-06 & I.T.A No.2287/Kol/2013 Assessment Year: 2007-08 & I.T.A No.2288/Kol/2013 Assessment Year: 2008-09 & I.T.A No.2289/Kol/2013 Assessment Year: 2010-11 Income-tax Officer, Wd-8(4), Kolkata. Vs. M/s. SPML Infra Ltd. (PAN: AADCS2469K) (Appellant) (Respondent) & I.T.A No.2035/Kol/2013 Assessment Year: 2008-09 & I.T.A No.2036/Kol/2013 Assessment Year: 2010-11 M/s. SPML Infra Ltd. Vs. Deputy Commissioner of Income-tax, Central Circle-XXVIII, Kolka…

D.C.I.T CC - Xxviii, Kolkata vs. M/S Spml Infra Ltd (Erstwhile M/S Subhas Projects& Marketing Ltd), Kolkata

In the result, Revenue’s appeal is dismissed

ITA 1291/KOL/2013[2006-07]Status: DisposedITAT Kolkata24 Aug 2016AY 2006-07

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Ravi

Section 143(3)Section 194CSection 80Section 80l

…IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “A” KOLKATA Before Shri Waseem Ahmed, Accountant Member and Shri S.S.Viswanethra Ravi, Judicial Member ITA No.1291-1292/Kol/2013 Assessment Years:2006-07 & 2009-10 DCIT, Central Circle- बनाम M/s SPML Infra Ltd XXVIII, 4th Floor, (erstwhile M/s Subhash / Aayakar Poorva, 110, Prjects & Marketing Ltd) V/s. Shanti Pally, 22, Camac Street, Kolkata- Kolkata-700 107 700 016 [PAN No.AADCS 2469 K] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri H.K.Lal, CIT-DR अपीलाथ" क" ओर से/By Appellant Shri Ravi Tulsiyan, FCA ""यथ" क" ओर से/By Respondent 30-06-2016 सुनवाई क" तार"ख/D…

Sugam Construction (P) Ltd. v. ITO (56 SOT 45) — Cited in 16 Judgments | BharatTax