Itat/206/2022 Ia No: Ga/2/2022 Principal Commissioner Of Income Tax 2, Kolkata v. M/S. West Bengal Industrial Infrastructure Development Corporation Limited

IN THE HIGH COURT AT CALCUTTASPECIAL JURISDICTION (INCOME TAX)ORIGINAL SIDE ITAT/206/2022IA NO: GA/2/2022PRINCIPAL COMMISSIONER OF INCOME TAX 2, KOLKATAVS.M/s. WEST BENGAL INDUSTRIAL INFRASTRUCTURE DEVELOPMENT CORPORATIONLIMITED BEFORE :THE HON’BLE JUSTICE T.S. SIVAGNANAMAnd THE HON’BLE JUSTICE HIRANMAY BHATTACHARYYADate : 1[st] February, 2023 Appearance :Mr. Tilak Mitra, Adv.…for appellant. The Court : - Heard learned Counsel appearing on behalf of the appellant Mr.Tilak Mitra, learned Advocate. This appeal by the revenue filed under Section 260A of the Income Tax Act, 1961is directed against the order dated 22.01.2021 passed by the Learned Income TaxAppellate Tribunal “A” Bench, Kolkata on I.T.A. No.2550/Kol/2019 for the assessmentyear 2010-2011. The revenue has raised the following substantial questions of law forconsideration :- a.Whether, on the facts and circumstances of the case and in law learned ITATwas erred in upholding the order of the CIT(Appeal), wherein the CIT(Appeal)gave direction to the assessing officer to allow the deduction under section80IA of the Income Tax Act, 1961 as per unit-wise profit/loss and arrived atthe total income as loss and accordingly the deduction under section 80IA ofthe Income Tax Act, 1961 was denied to the assessee ?was erred in upholding the order of the CIT(Appeal), wherein the CIT(Appeal)gave direction to the assessing officer to allow the deduction under section80IA of the Income Tax Act, 1961 as per unit-wise profit/loss and arrived atthe total income as loss and accordingly the deduction under section 80IA ofthe Income Tax Act, 1961 was denied to the assessee ? b.Whether on the facts and circumstances of the case and in law the learnedITAT has erred in relying on the decision of the Learned ITAT in the assessee’sown case for the assessment year 2011-12 while in the said order theimpugned issue had not been substantively decided by the Learned ITAT ?ITAT has erred in relying on the decision of the Learned ITAT in the assessee’sown case for the assessment year 2011-12 while in the said order theimpugned issue had not been substantively decided by the Learned ITAT ? 2 As could be seen from the order passed by the learned Tribunal theTribunal had followed the decision in the assessee’s own case for the assessment year2011-12 in ITA No. 298/Kol/2016 dated 26.4.2018. The said order appears to haveattend finality as in the Memorandum of Appeal the revenue has not stated that thesaid order has been put to challenge. That apart the learned Tribunal had taken note ofthe order passed by the Commissioner of Income Tax (Appeals) – 2, Kolkata (CITA) whileallowing the assessee’s appeal took note of the fact that deduction claimed by theassessee under Section 80IA has consistently been accepted and allowed by thedepartment commencing from the assessment year 2003-04 to 2009-2010 as well as forthe assessment year 2012-13. That apart, the CITA also found that the assessingofficer has made detailed discussion as regards the assessee’s claim under Sec. 80IAand only after considering all aspects he has allowed this deduction. Thus it is clearthat consistently the department has been allowing such deduction and only for twoassessment years the same were denied of which for the assessment year 2011-12 theTribunal had dismissed the revenue’s appeal and the solitary year is the year underconsideration which is 2010-2011. Thus the department is required to adopt aconsistent approach in the matter unless and until there are distinguishing features,the learned Tribunal rightly dismissed the revenue’s appeal and affirmed the orderpassed by the CITA. Thus we find no grounds exist to interfere with the order passed bythe learned Tribunal. Accordingly, the appeal is dismissed and the substantial questions of law areanswered against the revenue. Consequently, the application being GA/2/2022 stands closed. (T.S. SIVAGNANAM, J.) (HIRANMAY BHATTACHARYYA, J.)