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TMI Blog2016 (2) TMI 39X X X X Extracts X X X X X X X X Extracts X X X X ..... m' is a condition precedent for claiming deduction u/s 80IC and since the assessee failed to produce muster rolls of labourers, the same was not allowed by the AO and the CIT (A) upheld the order of the AO. Now, the assessee is aggrieved by the decision of the ld. CIT (A) who has sustained the order the AO on this issue. 3. Brief facts are that the assessee is an individual running a hotel at Nainital under the name & style of M/s. Hotel Prim Rose. The assessee furnished return of income claiming deduction u/s 80IC of the Act in respect of the income claimed to have been derived from the said hotel. The AO examined the assessee's claim and found it to be inadmissible on the following ground :- "The assessee reply was examined in the ligh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to the ld. AR, similar hotels in the State of Uttarakhand and Himachal Pradesh have been given 80IC deduction and for no reason, the CIT (A) has upheld the order of AO, simply by stating that in the absence of 'NOC' from the Pollution Control Board, the assessee is ineligible for 80IC claim, which according to ld. AR, is not correct in law. Further, the ld. AR contended that the finding of the lower authorities that "eco-tourism" is a condition-precedent and 'NOC' from Pollution Control Board is necessary for claiming deduction u/s 80IC of the Act is something which, the law does not stipulate and, therefore, on the reason that "NOC" from Pollution Control Board has not been produced before him, cannot be a ground for denying the 80IC d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lution Control Board was prerequisite for claiming the deduction u/s 80IC of the Act. (iv) That the ld. CIT (Appeal) vide Order dated 09.04.2015 for the AY 2012-13, on the same facts and ground, relying upon the judgment of the Hon'ble jurisdictional ITAT, New Delhi in the case of ITO, Ward 2, Rishikesh-Uttarakhand vs. Tapovan Resorts, Tehri Garwal-Uttarakhand - ITA No.765/Del/20133 AY 2009-10 DATED 20.10.2014 has allowed the assessee's appeal. Ld. AR also submitted that in assessee's own case for AY 2012-13, the ld. CIT (A) has allowed the 80IC deduction. So he prays that the orders of the lower authorities be set aside and the appeal of assessee be allowed. 7. Ld. DR, relying on the decision of the AO and CIT (A), contended that the 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvation that, "The averments of the ld. AR and the case of ITO, Ward 2, Rishikesh v. Tapovan Resorts (ITA No.765/Del/2013) has been considered. Now that the Hon'ble ITAT was given a finding that even a Pollution Certificate may not be required to claim deduction u/s 80IC of the Act, the Appellant deserves to succeed as far as ground no.1 is concerned." We find force in the arguments of the ld. AR that the rule of consistency needs to be observed and followed. Be that as it may be, let us examine whether the AO's action is as per law when he disallowed the claim u/s 80IC of the Act. 8.1 In respect to the claim of the assessee's hotel that it is eligible for 80IC deduction, we find force in the contention of the ld. AR that this issue is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... antial expansion during the period beginning- (i) .................. (ii) on the 7th day of January, 2003 and ending before the 1st day of April, 2012, in the State of Himachal Pradesh or the State of Uttaranchal; or (iii) .................." Item No.15 of Part C of the Fourteenth Schedule reads as under:- "15. Eco-tourism including hotels, resorts, spa, entertainment/amusement parks and ropeways." 6. From the above Section and Item No.15 of Part C of the Fourteenth Schedule, it can be observed that what is eligible for deduction is eco-tourism which include inter alia hotels. It has been the contention of the assessee that his hotel is approved by the Government. The hotel cannot be approved by the Government without obta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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