TMI Blog2016 (1) TMI 40X X X X Extracts X X X X X X X X Extracts X X X X ..... ned by the CIT(Appeals), even though a specific issue was raised by the Assessing Officer, this Tribunal is of the considered opinion that the matter needs to be re-examined by the Assessing Officer in the light of the judgment of Madras High Court in A.L. Logistics Pvt. Ltd. (supra). Accordingly, the orders of the lower authorities are set aside and issue of deduction under Section 80-IA of the Act is remitted back to the file of the Assessing Officer. The Assessing Officer shall re-examine the issue and find out whether the assessee has obtained any approval or entered into any agreement with Government or Government agency, as in the case of A.L. Logistics Pvt. Ltd. (supra) and thereafter decide the same in accordance with law, after giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions stipulated under Section 80-IA were not fulfilled, the Assessing Officer rejected the claim of the assessee under Section 80-IA of the Act. However, the CIT(Appeals) found that the Container Freight Station set up by the assessee can be construed as port or inland port and therefore, eligible for the benefit of deduction under Section 80-IA of the Act. The CIT(Appeals) has placed his reliance on the decision of this Tribunal in assessee's own case for assessment years 2008-09 and 2009-10 in I.T.A. Nos.1032 1033/Mds/2013. 3. On the contrary, Sh. A.S. Sriraman, the Ld.counsel for the assessee, submitted that for the assessment years 2008-09 and 2009-10, this Tribunal in assessee's own case in I.T.A. Nos.1032 1033/Mds/2013, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying on the business of developing or operating and maintaining any infrastructure facility which fulfills all the conditions prescribed in sub-section (4) of Section 80-IA of the Act, is eligible for the benefit of deduction. Explanation to Section 80-IA(4) of the Act clarifies the infrastructure facility. Explanation (d) to Section 80-IA(4)(i) of the Act clarifies that a port, airport, inland waterway, inland port or navigational channel in the sea are to be considered as infrastructure facility. In the case before us, the assessee owns and operates Container Freight Station. The assessee claims that Container Freight Station forms part of inland port. We find that the Madras High Court in A.L. Logistics Pvt. Ltd. (supra), has examined th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g or operating and maintaining or developing, operating and maintaining a new infrastructure facility. In view of the mandatory requirement under Section 80-IA(4)(i)(b) of the Act, the assessee has to necessarily enter into an agreement either with Central Government or State Government or with local authority or any other statutory body for developing Container Freight Station. 7. The Madras High Court in the case of A.L. Logistics Pvt. Ltd. (supra) has examined this issue. In the case before CIT(Appeals), the assessee made an application for setting up of Container Freight Station. The Department of Commerce approved the proposal of the assessee for setting up of Container Freight Station at Haldia. Accordingly, the High Court found th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... IT(Appeals), even though a specific issue was raised by the Assessing Officer, this Tribunal is of the considered opinion that the matter needs to be re-examined by the Assessing Officer in the light of the judgment of Madras High Court in A.L. Logistics Pvt. Ltd. (supra). Accordingly, the orders of the lower authorities are set aside and issue of deduction under Section 80-IA of the Act is remitted back to the file of the Assessing Officer. The Assessing Officer shall re-examine the issue and find out whether the assessee has obtained any approval or entered into any agreement with Government or Government agency, as in the case of A.L. Logistics Pvt. Ltd. (supra) and thereafter decide the same in accordance with law, after giving reasonab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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