DCIT, Dehradun v. Shri Pankaj Nagalia, Dehradun

ITA 5270/DEL/2015 | 2012-2013
Pronouncement Date: 13-11-2017 | Result: Partly Allowed

Appeal Details

RSA Number 527020114 RSA 2015
Assessee PAN AAVPN2861M
Bench Delhi
Appeal Number ITA 5270/DEL/2015
Duration Of Justice 2 year(s) 2 month(s) 19 day(s)
Appellant DCIT, Dehradun
Respondent Shri Pankaj Nagalia, Dehradun
Appeal Type Income Tax Appeal
Pronouncement Date 13-11-2017
Appeal Filed By Department
Tags No record found
Order Result Partly Allowed
Bench Allotted F
Tribunal Order Date 13-11-2017
Assessment Year 2012-2013
Appeal Filed On 24-08-2015
Judgment Text
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH F NEW DELHI BEFORE SHRI AMIT SHUKLA JUDICIAL MEMBER & SHRI PRASHANT MAHARISHI ACCOUNTANT MEMBER I.T.A. NO.5270/DEL/2015 ASSESSMENT YEAR: 2012-13 DCIT CIRCLE 2 DEHRADUN V. PANKAJ NAGALIA 13-B NEW SURVEY ROAD DEHRADUN TAN/PAN:AAVPN2861M (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI ATIQ AHMAD D.R. RESPONDENT BY: SHRI ANIL JAIN ADVOCATE DATE OF HEARING: 09 11 2017 DATE OF PRONOUNCEMENT: 13 11 2017 O R D E R PER AMIT SHUKLA J.M.: THE AFORESAID APPEAL HAS BEEN FILED BY THE REVENUE AGAINST THE IMPUGNED ORDER DATED 9/7/2015 PASSED BY TH E LD. CIT (APPEALS) DEHRADUN FOR QUANTUM OF ASSESSMENT PA SSED UNDER SECTION 143(3) FOR ASSESSMENT YEARS 2012-13 BY RAISING THE FOLLOWING GROUNDS OF APPEAL:- 1. THE LD. CIT (APPEALS) ERRED IN LAW IN ALLOWING D EDUCTION U/S 80IC OF THE I.T. ACT TO THE ASSESSEE FAILING T O APPRECIATE THAT SINCE THE TERM ECO TOURISM HAS NOT BEEN DEFI NED IN THE INCOME TAX ACT 1961 THE MACHINERY PROVISION FOR OPERATIONALISING THE SAID DEDUCTION IS ABSENT AND H ENCE THE MAIN PROVISION FOR THE SAID DEDUCTION SHOULD ALSO F AIL. I.T.A. NO.5270/DEL/2015 2 2. THE LD. CIT (APPEALS) ERRED IN FAILING TO APPREC IATE THAT IF ONLY HAVING AN NOC FROM POLLUTION CONTROL BOARD WAS SUFFICIENT FOR A HOTEL TO BE COVERED WITHIN THE SCO PE OF ECO- TOURISM ALL HOTELS IN UTTARAKHAND SHOULD GET THE S AID DEDUCTION AND THAT WOULD BE AGAINST THE LEGISLATIVE INTENT. 2. AT THE OUTSET THE LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT HERE THE MAIN ISSUE INVOLVED IS WHETHER THE DEDU CTION UNDER SECTION 80IC WOULD BE APPLICABLE TO THE ASSESSEE WHO IS RUNNING A HOTEL FOR THE PURPOSE OF ECO-TOURISM. THIS P RECISE MATTER IN THE EARLIER YEARS HAD TRAVELLED UPTO THE STAGE OF HON'BLE HIGH COURT OF UTTARAKHAND WHEREBY THE HON'BLE HIGH CO URT IN I.T.A. NO 1/2016 HAD SET ASIDE THE MATTER TO THE FILE OF THE ASSESSING OFFICER AFTER DETAILED DISCUSSION AND THER EFORE FOLLOWING THE SAME PRECEDENCE THE MATTER IN THE ASSESSM ENT YEAR UNDER CONSIDERATION SHOULD BE REMANDED BACK TO THE FIL E OF THE ASSESSING OFFICER ON SIMILAR LINES. 3. THE LD. D.R. ALSO ADMITTED THAT IN THE LIGHT OF THE JUDGMENT OF THE HON'BLE HIGH COURT THE MATTER SHOULD BE REMANDED BACK TO THE FILE OF THE ASSESSING OFFICER. 4. AFTER CONSIDERING THE AFORESAID SUBMISSIONS AND ON A PERUSAL OF THE IMPUGNED ORDER WE FIND THAT THE LD. C IT (A) HAS FOLLOWED THE APPELLATE ORDER FOR EARLIER YEARS. THE FINDING GIVEN IN EARLIER YEARS HAVE BEEN DISCUSSED IN DETAIL BY THE HO N'BLE HIGH COURT VIDE JUDGMENT AND ORDER DATED 16/6/2016 AND REM ANDED THE MATTER BACK TO THE FILE OF THE ASSESSING OFFICER TO P ASS AFRESH ORDER. ACCORDINGLY FOLLOWING THE JUDICIAL PRECEDEN CE ON SIMILAR LINES WE ARE REMANDING BACK THE MATTER TO THE FILE OF THE ASSESSING OFFICER TO PASS AFRESH ASSESSMENT ORDER IN LINE WITH THE I.T.A. NO.5270/DEL/2015 3 OBSERVATIONS OF THE HON'BLE HIGH COURT. THUS THE APPEA L FILED BY THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. 5. IN THE RESULT APPEAL OF THE REVENUE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 13 TH NOVEMBER 2017. SD/- SD/- [PRASHANT MAHARISHI] [AMIT SHUKLA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED:13 TH NOVEMBER 2017 JJ:1011 COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT(A) 4. CIT 5. DR ASSISTANT REGISTRAR DATE 1. DRAFT DICTATED ON 2. DRAFT PLACED BEFORE AUTHOR 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 5. APPROVED DRAFT COMES TO THE SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON 7. FILE COMES BACK TO PS/SR. PS 8. UPLOADED ON 9. FILE SENT TO THE BENCH CLERK 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. I.T.A. NO.5270/DEL/2015 4