M/S. LA OPALA RG LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, this appeal is partly allowed

Bench: Shri Pradip Kumar Choubey\Nand Shri Sanjay Awasthi\Nita No. 1891/Kol/2024\N Assessment Year: 2017-18\Nm/S. La Opala Rg Ltd.\N8Th Floor, Premises No.803 &\N804 Eco Centre Em-4,\Nsector-V, Kolkata-91.\N(Pan: Aaacl5569J)\N(Appellant)\Ndcit, Circle-11(1) (Formerly\Ncircle-12(1), Kolkata)\Nvs.\N(Respondent)\Npresent For:\Nappellant By : Shri A. K. Tulsyan, Fca\Nrespondent By : Smt. Monalisha Pal Mukherjee, Jcit, Sr. Dr\Ndate Of Hearing : 30.04.2025\Ndate Of Pronouncement : 06.05.2025\Norder\Nper Sanjay Awasthi:\Nthe Present Appeal Emanates From Order Passed U/S.250 Of The\Nincome Tax Act, 1961 (Hereinafter Referred To As The “Act”) On 31.07.2024\Nby Ld. Cit(A), Nfac, Delhi.\N1.

disallowance of expenses allocated to an eligible unit and the exclusion of certain income (like export incentives and interest) from deduction under Section 80IC. The assessee argued for proper allocation and inclusion of these incomes, while the revenue authorities maintained they were not 'derived from' the industrial undertaking.", "held": "The Tribunal remanded the issue of expense allocation back

M/S. TEGA INDUSTRIES LIMITED,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri George Mathan & Shri Rakesh Mishra

Disallowance of deduction claimed under section 80-IA of the Act 5.1 That on the facts and in the circumstances

RATULIA SAMABAY KRISHI UNNYAN SAMITI LTD.,EAST MEDINIPUR vs. I.T.O., WARD - 27(3), HALDIA

In the result, appeal of the assessee is allowed

Bench: SHRI GEORGE MATHAN (Judicial Member)

disallowance of deduction claimed under sections 10AA, 80-IA, 80-1AB, 80-IB, 80-IC, 80-ID or section

KHANDRA COLLIERY EMPLOYEES CO OPERATIVE CREDIT SOCIETY LTD.,BARDHAMAN vs. THE AO, CPC BANGALORE / ITO, WARD-1(1), BURDWAN, BURDWAN

The appeal of the assessee is allowed

Bench: The Ld. Cit(A), Where Also He Could Not Succeed.

disallowance of deduction claimed under sections 10AA, 80-IA, 80-1AB, 80-IB, 80-IC, 80-ID or section

DURGAMONDAP SAMABAY KRISHI UNNAYN SAMATI LTD. ,ITO, WARD NO-49(1), KOLKATA vs. ITO, WARD NO- 49(1), KOLKATA. , KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Pradip Kumar Choubey & Sri Sanjay Awasthi

disallowance of deduction claimed under sections 10AA, 80-IA, 80-1AB, 80-IB, 80-IC, 80-ID or section

PAHALAMPUR SAMABAY KRISHI UNNAYAN SAMITY LTD., ,HOOGHLY vs. ITO, WARD 23(1), , HOOGHLY

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2019-20 Pahalampur Samabay Krishi Ito, Ward-23(1), Hooghly Unnayan Ltd.

80-ID or section 80IE], no such deduction shall be allowed to him unless he furnishes a return of his income for such assessment year on or before the due date specified under sub-section (1) of section 139." ******************* "143(1) Where a return has been made under section 139, or in response to a notice under sub-section

D.C.I.T., CIRCLE-12, KOLKATA, KOLKATA vs. M/S SIMPLEX INFRASTRUCTURE LTD., KOLKATA

In the result, Revenue’s appeal stands dismissed

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

Section 80IA of the Act till the disposal of writ petition. However, the AO observed that no further details was submitted by the assessee Hence, AO disallowed the deduction claim u/s 80

DCIT, CIR-4(2), KOLKATA, KOLKATA vs. M/S SUBLIME AGRO LTD., KOLKATA

In the result, the appeal filed by the Revenue, is dismissed

Bench: Shri N.V. Vasudevan, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.146/Kol/2016 (िनधा"रणवष" / Assessment Year: 2010-11 Dcit, Cir-4(2), Kolkata Vs. M/S. Sublime Agro Limited 7/1, Lord Sinha Road, Room 4Th Floor, Room No.11B, Aayakar No.201-203, Kolkata – 700 Bhawan, P-7, Chowringhee 071. Square, Kolkata – 700 069. "थायीलेखासं./जीआइआरसं./Pan/Gir No. : Aaecs 1804 P (Assessee) .. (Respondent) Assessee By :Shri S. Dasgupta, Addl. Cit(Dr) Respondent By:Shri J. P. Khaitan, Sr. Adv. & Pratyush Jhunjhunwala, Adv. सुनवाईकीतारीख/ Date Of Hearing : 05/12/2017 घोषणाकीतारीख/Date Of Pronouncement : 31/01/2018 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal Filed By The Revenue, Pertaining To Assessment Year 2010-11, Is Directed Against The Order Passed By The Ld. Commissioner Of Income Tax (Appeals)–2, Kolkata, In Appeal No.102/Cit(A)-2/2014-15, Dated 12.11.2015, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S.143(3) Of The Income Tax Act 1961, (Hereinafter Referred To As The ‘Act’), Dated 19.03.2013. 2. The Revenue Has Raised The Following Grounds Of Appeal: “1. Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Allowing The Deduction U/S 80Ie To The Sum Of Rs.2,14,72,852/-. When The Assessee Co. Had Not Satisfied The Condition Laid Down In The Act For Such Allowance. 2. Whether On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred Is Not Verifying The Assessee’S Mere Submission & Ignoring Altogether The Ao’S Conclusion That The Assessee’S Claim Was Not Eligible For Such Deduction. 3. The Revenue Shall Crave To Add Or Alter Any Other Ground On Or Before The Date Of Hearing.”

section 80-IE of the I.T. Act. Before the ld CIT(A), the assessee filed confirmation/evidences [in form of Annexure 6 to 11] in support of claim that the new Plant & Machineries were indeed ‘put to use’ M/s. Sublime Agro Limited Assessment Year: 2010-11 in the relevant financial year. The Assessee stated that he could not get opportunity

DCIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURES LTD., KOLKATA

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

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

section 80-IA . These set of facts have not been disputed by the AO. The Ld. AO disallowed the claim

DCIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURES LTD., KOLKATA

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

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

section 80-IA . These set of facts have not been disputed by the AO. The Ld. AO disallowed the claim

M/S. SIMPLEX INFRASTRUCTURES LTD., ,KOLKATA vs. ADDL. CIT, RANGE - 12, KOLKATA, KOLKATA

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

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 80IA of the Act till the disposal of writ petition. However, the AO observed that no further details was submitted by the assessee Hence, AO disallowed the deduction claim u/s 80

M/S. SIMPLEX INFRASTRUCTURES LTD., ,KOLKATA vs. ADDL. CIT, RANGE - 12, KOLKATA, KOLKATA

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

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 80IA of the Act till the disposal of writ petition. However, the AO observed that no further details was submitted by the assessee Hence, AO disallowed the deduction claim u/s 80

ACIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURE LTD., KOLKATA

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

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 80IA of the Act till the disposal of writ petition. However, the AO observed that no further details was submitted by the assessee Hence, AO disallowed the deduction claim u/s 80

ACIT, CIRCLE-12(2), KOLKATA, KOLKATA vs. M/S. SIMPLEX INFRASTRUCTURE LTD., KOLKATA

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

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 80IA of the Act till the disposal of writ petition. However, the AO observed that no further details was submitted by the assessee Hence, AO disallowed the deduction claim u/s 80

QUADRO INFO TECHNOLOGIES PVT. LTD.,KOLKATA vs. I.T.O.,WARD-1(4), KOLKATA

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

Section 80-IB. A.O., however, disallowed the deduction and treated it as ‘Income from other sources’. Aggrieved thereof, however, disallowed

ACIT, CIR-33, KOLKATA, KOLKATA vs. M/S HO HUP SIMPLEX JV, KOLKATA

In the result, the appeal of the revenue is dismissed

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)

disallowance u/s 80IA of the Act by holding that the assessee in the instant case is a developer and hence explanation to section 80IA(13) of the Act does not apply to it. The ld CITA also placed reliance on the co-ordinate bench decisions of this tribunal in the case of M/s Simplex Subhash JV, Simplex Somdatt Builders

VICTORIA INTERNATIONAL PRIVATE LIMITED,KHARAGPUR vs. ADIT, CPC, BENGALURU

In the result, appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2019-20

disallowed since the assessee has not filed its return within the prescribed due date. In this respect, Ld. Counsel submitted that provisions of section 80AC as amended by Finance Act (No. 13), 2018 was on the statute and was effective from AY 2018-19. However, the consequential amendment u/s. 143(1)(a)(v) was inserted with effect from

M/S. ELECTROSTEEL CASTING LIMITED.,KOLKATA vs. DCIT, CENTAL CIRCLE - 4(4), KOLKATA, KOLKATA

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./I.T.A Nos.138 & 139/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13 & 2013-14) M/S. Electrosteel Castings Ltd. Vs. Dcit, Central Circle-4(4), Kolkata. 19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 4975 B (Assessee) .. (Revenue) & आयकरअपीलसं./I.T.A Nos.191 & 192/Kol/2018 ("नधा"रण वष" / Assessment Year: 2012-13 & 2013-14) Dcit, Central Circle-4(4), Vs. M/S. Electrosteel Castings Ltd. Kolkata. 19, G. K. Tower, Camac Street, Kolkata – 700 017. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaace 4975 B (Revenue) .. (Assessee)

disallowance of excess claim of depreciation to the extent of Rs.3,16,92,148/- is directed to be deleted. Ground Nos.6 to 10 are therefore allowed.” 10. It has come on record qua the assessee already succeeded in the instant twin aspects before the Tribunal in Assessment Years 2003-04 to 2011-12. The Revenue is very very fair