TMI Blog2019 (11) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... land taken on long term lease for business purposes on pro rata basis in the earlier assessment years i.e. 2009-10 and 2007-08 where the tribunal has remanded back the matter on this issue. AR also requested to remand back this issue for verification by the Assessing Officer. From the perusal of the Assessment Order, it can be seen that the Assessing Officer has followed the principle of consistency in respect of earlier years assessment orders which now stands allowed in favour of assessee as per the directions of the Tribunal for A.Y. 2009-10 and 2007- 08. Therefore, it will be appropriate to remand back this issue to the file of the Assessing Officer for proper adjudication Disallowance of deduction u/s 80IA on Rail System (Rolli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri R.K. Panda, Accountant Member, And Ms Suchitra Kamble, Judicial Member For the Assessee : Shri S. Krishnan, Adv. For the Revenue : Ms. Nidhi Srivastava CIT-DR ORDER PER SUCHITRA KAMBLE, JUDICIAL MEMBER The Revenue as well as the assessee are in appeal against the order dated 27/01/2017 passed by the CIT(A)-2, New Delhi, for Assessment Year 2013-14 2. Grounds of appeal are as under:- ITA No. 1030/DEL/2017 A.Y. 2013-14 (Assessee s appeal) 1. Ld. CIT (A) erred on facts and in law in confirming the disallowance of ₹ 45,12,19,128/- being claim u/s 80IA of the Act on ICDs/CFS which are Inland ports, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dling and transportation of containerized cargo. Its operating activities are mainly carried out at its Inland Container Depots (ICDs), Container Freight Stations (CFS) and Port Side Container Terminals (PSCT) spread all over the country. Its wagons are running for Indian Railways System for carriage of container traffic. Thus, the assessee is engaged in developing, operating and maintaining infrastructure facilities. The assessee claimed deduction of ₹ 45,12,19,128/- u/s 80IA of the Act in respect of income from ICDs/CFS. The Assessing Officer disallowed the claim on the ground that ICDs/CFS are not Inland Ports and as such they are not infrastructure facilities eligible for deduction u/s 80IA of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he revenue authorities. 9. The Ld. DR relied upon the Assessment Order and the order of the CIT(A). 10. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note here that the Revenue has allowed this claim of deduction on account of advance lease rent paid for the land taken on long term lease for business purposes on pro rata basis in the earlier assessment years i.e. 2009-10 and 2007-08 where the tribunal has remanded back the matter on this issue. The Ld. AR also requested to remand back this issue for verification by the Assessing Officer. From the perusal of the Assessment Order, it can be seen that the Assessing Officer has followed the principle of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... identical in the present assessment year as well and no distinguishing facts were pointed out by the Ld. DR. Therefore, Ground No. 1 of Revenue s appeal is dismissed. 14. As regards to Ground No. 2 of the Revenue s appeal, the Ld. AR submitted that the depreciation is allowed by the Tribunal in Assessee s own case for A.Y. 2010-11 (ITA Nos. 77 186/DEL/2015 order dated 23.08.2018) in favour of assessee. 15. The Ld. DR relied upon the Assessment order. 16. We have heard both the parties and perused all the relevant material available on record. It is pertinent to note that the Tribunal for A.Y. 2010- 11 has followed the order for A.Y. 2008-09 which is approved by the Hon ble Delhi High Court bei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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