TMI Blog2019 (8) TMI 1900X X X X Extracts X X X X X X X X Extracts X X X X ..... mills as single undertaking. We find that the issue whether deduction u/s. 80IA(4) is to be computed on each windmill unit separately or on consolidated basis was considered in the case of M/s. D.J. Malpani Vs. ACIT [ 2015 (12) TMI 896 - ITAT PUNE] Since, the issue has already been considered by the Tribunal and has held that each unit of windmill has to be considered separately for computing deduction u/s. 80IA(4), we see no reason to deviate from the view already taken. No contrary judgment has been placed on record before us by the Revenue. DR has pointed that the Department has filed appeal against the Tribunal s decision in the case of M/s. D.J. Malpani [ 2015 (12) TMI 896 - ITAT PUNE] , however, no order by the Hon ble High Court eith ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal for assessment year 2013-14. ITA No. 2614/PUN/2017 (A.Y. 2013-14) 3. The assessee has set up four windmills at different locations viz. Jaisalmer (Rajasthan), Dhulia, Nandurbar and Sinnar. The assessee claimed deduction u/s. 80IA(4) of the Act in respect of income derived from the four windmills separately. The Assessing Officer rejected assessee s claim by treating all the four windmills as single undertaking. Aggrieved against the assessment order dated 29-02-2016 passed u/s. 143(3) of the Act, the assessee filed appeal before the Commissioner of Income Tax (Appeals). The First Appellate Authority after appreciating the facts of the case and the decision of Pune Bench of Tribunal in the case of Malpani Tea Corporation Vs. Dy. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. The ld. DR submitted that the Department has filed appeal against the order of Tribunal in the case of D.J. Malpani Vs. ACIT (supra). 6. We have heard the submissions made by representatives of rival sides and have perused the orders of authorities below. The assessee has set up four windmills and claimed deduction u/s. 80IA(4) in respect of each of the windmills as per the table given below : Sr. No. Location of windmills Date of commencement of operation Income from operation claimed as deduction u/s. 80IA(4) Initial Assessment Year from when deduction is being claimed 1 Jaisalmer, Rajasthan 31.03.2004 11,39,020/- 2011-12 2 Dhulia 20.09.2005 64,10,668/- 2011-12 3 Nandurbar 06.03.2006 61,53,036/- 2011-12 4 Sinnar 30.03.2009 57,03,873/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o contrary judgment has been placed on record before us by the Revenue. The ld. DR has pointed that the Department has filed appeal against the Tribunal s decision in the case of M/s. D.J. Malpani Vs. ACIT (supra), however, no order by the Hon ble High Court either staying or reversing the aforesaid decision of Tribunal has been furnished by the ld. DR. 9. We do not find any infirmity in the order of Commissioner of Income Tax (Appeals) in allowing assessee s claim of deduction u/s. 80IA(4) considering each windmill as separate unit for allowing deduction u/s. 80IA(4) of the Act. Hence, the impugned order is upheld and the appeal of Revenue is dismissed. ITA Nos. 76/PUN/20019 for A.Y. 2012-13 and ITA No. 07/PUN/2018 for A.Y. 2014-15) 10. Bo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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