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TMI Blog2015 (7) TMI 1391X X X X Extracts X X X X X X X X Extracts X X X X ..... in allowing assessee's claim of deduction u/s 80IA of the Act. 3. As the facts are more or less common in both the appeals, we will refer to the facts as involved in AY 2009-10 being ITA No. 1615/H/14. 4. Briefly the facts are, assessee a company is engaged in the business of operation and maintenance (O&M) of ports and marine services. For the AY 2009-10 assessee filed its return of income on 30/09/2009 declaring 'nil' income under the normal provisions of the Act after claiming deduction under section 80IA of the Act. Assessee also declared book profit of Rs. 9,22,33,019 u/s 115JB. During the assessment proceeding, AO noticed that assessee had claimed deduction u/s 80IA towards O&M of five ports as under: 1. Kakinada Sea Ports Ltd., K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee's case, there is no such agreement and assessee has only entered into agreement with some private companies. Though in course of assessment proceeding, assessee stated before AO that ITAT in assessee's own case has allowed the claim of deduction u/s 80IA of the Act for AYs 2000-01 and 2001-02, AO rejected such claim of assessee by observing that department has preferred appeals against the order of Tribunal. Accordingly, AO completed assessment by rejecting assessee's claim of deduction u/s 80IA of the Act. 5. Before ld. CIT(A), assessee more or less reiterating the submissions made before AO, stated that as far as Reliance Ports and Terminals at Jamnagar, Kakinada Sea Ports Ltd., Kakinada and Gujarat Chemical Port Terminal company ltd, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ble. However, in respect of Kariakal port, since no such certificate could be produced by assessee, he did not allow deduction u/s 80IA. 6. We have heard the parties and perused the materials on record. Ld. DR relying upon the reasoning of AO submitted that assessee having not fulfilled the conditions of section 80IA(4), is not eligible for deduction u/s 80IA of the Act. Ld. AR, on the other hand, submitted before us, as far as Jamnagar, Kakinada and Dahej ports are concerned, the issue relating to the claim of deduction u/s 80IA is settled in favour of assessee by virtue of orders passed by ITAT in assessee's own case from AY 2000-01 till 2008-09. To substantiate its claim, ld. AR placed on record the orders passed by the coordinate bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of O&M of infrastructure facility, it is eligible for deduction u/s 80IA(4). Though the aforesaid observation of ITAT is in respect of Jamnagar, Kakinada and Dahej ports, but, since the facts in relation to other ports are also more or less similar, these observations of ITAT will also apply to the other ports in respect of which assessee has claimed of deduction u/s 80iA. In fact, in the assessment order, AO himself has stated that there is no change in the activity of assessee from AY 2000-01 onwards. Therefore, there being no material change either in the facts relating to assessee's claim of deduction u/s 80IA or the nature of activity of the assessee in the impugned assessment year, the decisions of the coordinate benche ..... X X X X Extracts X X X X X X X X Extracts X X X X
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