ACIT, CIR-33, KOLKATA, KOLKATA vs. M/S SIMPLEX SOMDATT BUILDERS JV, KOLKATA
In the result, appeal of Revenue stands dismissed
ITA 691/KOL/2016[2012-2013]Status: DisposedITAT Kolkata06 Dec 2017AY 2012-2013
Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Acit, Circle-33, M/S Simplex Somdatt बनाम 10B, Middleton Row, Builders, Simplex House, / 3Rd Floor, Kolkata-71 27, Shkespeare Sarani, V/S. Kokata-17 [Pan No.Aagas 1619 G] .. 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 24-10-2017 सुनवाई क" तार"ख/Date Of Hearing 06-12-2017 घोषणा क" तार"ख/Date Of Pronouncement 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)-9, Kolkata Dated 29.01.2016. Assessment Was Framed By Dcit, Circle-33 Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 23.12.2014 For Assessment Year 2012-13. The Grounds Raised By The Revenue Per Its Appeal Are As Under:- “1) In The Fact & Circumstance Of The Case The Ld. Cit(A)-9, Kolkata Has Erred In Allowing The Deduction Of Rs.82,56,250/- U/S 80Ia 2) In The Facts & Circumstances Of The Case The Ld. Cit(A)-9,Kolkata Has Erred In Treating The Assessee As Developer Not Contractor. 3) The Ld. Cit(A)-9, Kolkata Has Erred In Not Adhering To The Explanation To Section 80Ia (Introduced By The Finance Act, 2007). 4) The Depart Craves Leave To Add, Alter Or Amend An Ground Of Grounds Before Or At The Time Of Hearing.”
Section 143(3)Section 80Section 80I
TDS credit of the amounts deducted by the project authority and thereby he held that the assessee is not a developer and is a works contractor. Now we may refer to the consolidated order dt:18-06-2013 of the Co- ordinate Bench in identical case supra, wherein it considered the order of ITAT
Hyderabad in the case
