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2013 (6) TMI 797 - AT - Income TaxDeduction under Section 80-IA(4) denied - validity of ex-parte order passed by tribunal - Held that:- As per Rule 25 of Appellate Tribunal Rules, 1963, when, on the date of hearing, the appellant appears and respondent does not appear, the Tribunal can dispose of the appeal on merits after hearing the appellant. Proviso to the said rule also states that if the respondent satisfies the Tribunal that there was sufficient cause for non-appearance, then the Tribunal shall make an order setting aside the ex parte order. However, in our opinion, this rule cannot be interpreted to mean that in every case where decision has been reached by the Tribunal on merits and no glaring or apparent mistake whatsoever is shown therein, it is still to be recalled. Tribunal had taken a view that assessee was not eligible for a deduction under Section 80-IA after taking into account all the aspects relating to the case. Assessee admittedly was only a partnership and not a limited company. As per the Revenue, assessee was only executing civil work for different organizations on contract basis. Considering these aspects, the Tribunal came to a conclusion that assessee being not a company registered in India, it could not avail of the deduction under Section 80-IA(4) of the Act. Tribunal also came to correct factual finding that nothing was on record to show that the agreement entered by the assessee with Central Government, State Government, Local Authority or any statutory body were for developing any infrastructural facilities. Argument of the learned A.R. that partnership firm was a body established or constituted under a Centre or State Act cannot be accepted for the simple reason that had it been so, the Legislature would not have made specific limitation by virtue of the above clause, whereby only companies and corporate bodies of similar nature have been made eligible for claiming such deduction. - Decided against assessee.
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