ITO, WD-33(4), KOLKATA, KOLKATA vs. M/S SIMPLEX SUBHASH JV, KOLKATA

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

Bench: Us The Ld.Ar Of The Assessee Submits That The Issue In Hand Regarding Claim Of Deduction U/S. 80Ia Of The Act Is Covered By The Consolidated Order Dt:18-06-2013 Of The Kolkata Tribunal, ‘B‘ Bench, Kolkata In Assessee’S Own Case In Ita No. 1684/Kol/2011 & Ita No. 1685/Kol/2011 For The A.Y 2007-08. The Ld. Ar Also Submits That The 1 M/S. Simplex Subhash J.V

4. On the other hand, the ld.DR submits that the appellant Revenue has preferred an appeal before the Hon’ble High Court of Calcutta against such order dt:18-06-2013 passed by the Tribunal in assessee’s own case. The matter is still pending for adjudication. But he did not provide any document or evidence to show that

ACIT, CIR-33, KOLKATA, KOLKATA vs. M/S SIMPLEX SOMDATT BUILDERS JV, KOLKATA

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

Bench: Shri S.S. Viswanethra Ravi & Shri Dr. Arjun Lal Saini

4. On the other hand, the ld.DR submits that the appellant Revenue has preferred an appeal before the Hon’ble High Court of Calcutta against such order dt. 18-06-2013 passed by the Tribunal in assessee’s own case. The matter is still pending for adjudication. But he did not provide any document or evidence to show that

ACIT, CIR-33, KOLKATA, KOLKATA vs. M/S SIMPLEX MEINHARDT JOINT VENTURE, KOLKATA

In the result, both the above appeals of revenue in ITA Nos

Bench: Shri S.S. Viswanethra Ravi & Shri Dr. Arjun Lal Saini

4) of the Act. The AO further found that the assessee raised RA bills in accordance with the measurement and held that it is a work contract within the meaning of Explanation to section 80IA, which was substituted by the Finance Act 2009 and came into force w.e.f 1-4-2000 retrospectively. However, ‘the AO considering the status of assessee

M/S BOTHRA SHIPPING SERVICES PVT. LTD.,KOLKATA vs. ADDL./JOINT/DY./ASSTT. COMMISSIONER/ITO, NATIONAL E-ASSESSMENT CENTRE, DELHI

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Ble

disallowing deduction claimed u/s 801A (4) of the Act. 2. That on the facts and circumstances of the case and in law, the Ld. DRP erred in affirming the action of Ld. AO in denying the benefit u/s 80- IA(4) of the Act by observing that the assessee does not have any agreement with specified authority without appreciating

M/S BOTHRA SHIPPING SERVICES PVT. LTD.,KOLKATA vs. DCIT, CIR.-9(1), KOLKATA

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Girish Agrawal, Hon’Ble

disallowing deduction claimed u/s 801A (4) of the Act. 2. That on the facts and circumstances of the case and in law, the Ld. DRP erred in affirming the action of Ld. AO in denying the benefit u/s 80- IA(4) of the Act by observing that the assessee does not have any agreement with specified authority without appreciating

ACIT,CIR-12(2),KOLKATA, KOLKATA vs. M/S SIMPLEX PROJECTS PVT. LTD., KOLKATA

Appeal is dismissed

Bench: Sri S.S. Godara& Sri M. Balaganesh] I.T.A. No. 279/Kol/2017 Assessment Year: 2008-09 Assistant Commissioner Of Income Tax, Circle-12(2), Kolkata...……...………………………..…Appellant M/S. Simplex Projects Pvt. Ltd..................................…………….…………….….……………….…......Respondent 12/1, Nellie Sen Gupta Sarani Kolkata – 700 087 [Pan – Aadcs 8598 R] Appearances By: Shri Ravi Tulsiyan, A/R,Appeared On Behalf Of The Assessee. Shri A.K. Tiwari, Cit, Sr.Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 12Th,2018 Date Of Pronouncing The Order : July 11Th,2018 Order Per S.S. Godara, Jm :- This Revenue’S Appeal For The Assessment Year 2008-09 Arises Against The Order Of The Commissioner Of Income Tax (Appeals) – 17, Kolkata (Hereinafter The ‘Cit(A)’) Dated 29/11/2016 Passed In Case No. 581/Cit(A)-12/Kol./Range- 12/2014-15 Reversing The Assessing Officer’S Action Disallowing Assessee’S Section 80-Ia Deduction Claim Of Rs.14,22,39,344/- In Assessment Order Dated 28/12/2010 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘Act’).

disallowed the claim of deduction u/s 80-IA(4) of the Act on the ground that by the Finance Act 2007 new explanation has been inserted to sub-section (13) of 80-lA wherein it was explained that a person who enters into a contract with another person for executing a works contract will not be eligible for deduction

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]

801A(4) would show that the word 'port' is included therein without any further conditions in regard to its location. In this respect please note that a 'port' is an infrastructure facility irrespective of its location. The location of the jetty at a naval base would not disentitle the same from being a ‘port’ which in itself is an infrastructure

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]

801A(4) would show that the word 'port' is included therein without any further conditions in regard to its location. In this respect please note that a 'port' is an infrastructure facility irrespective of its location. The location of the jetty at a naval base would not disentitle the same from being a ‘port’ which in itself is an infrastructure

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 of the case and in law, The Ld. AO and Hon'ble DRP erred in not granting the deduction claimed by the Assessee under section 80-IA of the Act amounting to Rs. 4,88,57,264 on the contention

A.C.I.T., CIRCLE-2(1), KOLKATA vs. M/S ABCI INFRASTRACTURE PVT. LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

Bench: Shri A. T. Varkey & Dr. M. L. Meena]

801A(4) of the Act. 13. In the circumstances, the Assessing Officer is directed to grant the assessee the benefit of deduction u/s. 80IA of the Act as claimed.” 9. From a reading of the aforesaid order which is similar to that of the case of assessee and though in that case, the assessee was executing works contract

A.C.I.T.,CIRCLE-2(1), KOLKATA vs. M/S ABCI INTRASTRACTURE PVT. LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

Bench: Shri A. T. Varkey & Dr. M. L. Meena]

801A(4) of the Act. 13. In the circumstances, the Assessing Officer is directed to grant the assessee the benefit of deduction u/s. 80IA of the Act as claimed.” 9. From a reading of the aforesaid order which is similar to that of the case of assessee and though in that case, the assessee was executing works contract

DCIT, CIRCLE-33, KOLKATA, KOLKATA vs. M/S. SIMPLEX SOMDATT BUILDERS J.V., KOLKATA

In the result, appeal of revenue is dismissed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

disallowing the claim of the assessee u/s. 80IA of the Act, in view of the Explanation to the said section 80IA, introduced by the Finance Act (No.2), 2009 with retrospective effect from 01.04.2000. Aggrieved, assessee preferred an appeal before the Ld. CIT(A), who relying on the order of ITAT in assessee’s own case allowed the claim of assessee

DCIT, CIR-12(2), KOLKATA, KOLKATA vs. M/S SIMPLEX PROJECTS LTD., KOLKATA

In the result, Revenue’s appeal stands dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2005-06 Dcit, Cicle-12(2) V/S. M/S Simplex Projects Ltd., Aayakar Bhawan, P-7, 12/1, Nelli Sengupta 6Th Floor, Chowringhee Sarani, Kolkaata-700087 Square, Kolkata-69 [Pan No.Aadcs 8598 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Saurabh Kumar, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Ravi Tulsiyan, Fca ""यथ" क" ओर से/By Respondent 06-10-2017 सुनवाई क" तार"ख/Date Of Hearing घोषणा क" तार"ख/Date Of Pronouncement 08-11-2017 आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-4, Kolkata Dated 20.11.2015. Assessment Was Framed By Ito Ward-12(2), Kolkata U/S 144/147 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 27.12.2010 For Assessment Year 2005-06. Shri Saurabh Kumar, Ld. Departmental Representative Appeared On Behalf Of Revenue & Shri Ravi Tulsiyan, Ld. Authorized Representative Appeared On Behalf Of Assessee. 2. The Revenue Has Raised The Following Grounds:- “1. On The Fact & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred By Treating The Order Of The Ao As Ultra Vires & Annulling The Order Of The Ao By Overlooking The Fact That Assessee Failed To File Any Objection To The Issuance Of Notice U/S. 148 Of The Act Within The Stipulated Time As Per The Provisions Of The Ct Despite Availing Ample Opportunity By Issuing Notices.

disallowed by AO. 5. Aggrieved, assessee preferred an appeal before Ld. CIT(A) who reversed the order of AO by observing as under:- “4.4 I have considered the submission of the AR of the appellant and perused all the relevant details filed with regard to this ground. I find that the issue was discussed at length in the cases

KESORAM INDUSTRIES LIMITED,KOLKATA vs. ADDL C.I.T RG - 5,KOLKATA, KOLKATA

In the result the revenue’s appeals for A

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

disallowance of depreciation. Ground No. 2 of the Revenue’s appeal is dismissed. 18. Ground No. 3 of the revenue’s appeal is against the action of the Ld. CIT(A) in accepting the assessee’s claim for considering the market value of electricity for the purpose of section 80IA to be the average landed cost of electricity at which

KESORAM INDUSTRIES LTD.,KOLKATA vs. ADD.CIT,RANGE-5,, KOLKATA

In the result the revenue’s appeals for A

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

disallowance of depreciation. Ground No. 2 of the Revenue’s appeal is dismissed. 18. Ground No. 3 of the revenue’s appeal is against the action of the Ld. CIT(A) in accepting the assessee’s claim for considering the market value of electricity for the purpose of section 80IA to be the average landed cost of electricity at which

KESORAM INDUSTRIES LIMITED,KOLKATA vs. DCIT, CIRCLE-5(1), KOLKATA, KOLKATA

In the result the revenue’s appeals for A

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

disallowance of depreciation. Ground No. 2 of the Revenue’s appeal is dismissed. 18. Ground No. 3 of the revenue’s appeal is against the action of the Ld. CIT(A) in accepting the assessee’s claim for considering the market value of electricity for the purpose of section 80IA to be the average landed cost of electricity at which

KESORAM INDUSTRIES LTD.,KOLKATA vs. DCIT, CIR-5, KOLKATA, KOLKATA

In the result the revenue’s appeals for A

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

disallowance of depreciation. Ground No. 2 of the Revenue’s appeal is dismissed. 18. Ground No. 3 of the revenue’s appeal is against the action of the Ld. CIT(A) in accepting the assessee’s claim for considering the market value of electricity for the purpose of section 80IA to be the average landed cost of electricity at which

ACIT, CIRCLE-5, KOLKATA, KOLKATA vs. M/S KESORAM INDUSTRIES. LTD, KOLKATA

In the result the revenue’s appeals for A

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

disallowance of depreciation. Ground No. 2 of the Revenue’s appeal is dismissed. 18. Ground No. 3 of the revenue’s appeal is against the action of the Ld. CIT(A) in accepting the assessee’s claim for considering the market value of electricity for the purpose of section 80IA to be the average landed cost of electricity at which

D.C.I.T CIR - 5,KOLKATA, KOLKATA vs. M/S KESORAM INDUSTRIES LIMITED, KOLKATA

In the result the revenue’s appeals for A

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

disallowance of depreciation. Ground No. 2 of the Revenue’s appeal is dismissed. 18. Ground No. 3 of the revenue’s appeal is against the action of the Ld. CIT(A) in accepting the assessee’s claim for considering the market value of electricity for the purpose of section 80IA to be the average landed cost of electricity at which