The Pr. Commissioner Of Income Tax, Central -1, Mumbai v. M/S. Jwc Logistics Park Pvt Ltd

R.M. AMBERKAR (Private Secretary) IN THE HIGH COURT OF JUDICATURE AT BOMBAYO.O.C.J.INCOME TAX APPEAL NO. 465 OF 2017 The Pr. Commissioner of Income Tax, Central -1, Mumbai. Versus ..Appellant M/s. JWC Logistics Park Pvt Ltd ..Respondent ................... Mr. P.C. Chhotaray for the Appellant Mr. Satish R. Mody a/w Ms. Aasifa Khan for the Respondent................... CORAM : AKIL KURESHI & S.J. KATHAWALLA, JJ. DATE : JUNE 10, 2019. P.C.: 1.This appeal is filed by the Revenue to challenge thejudgment of the Income Tax Appellate Tribunal, Mumbai(“the Tribunal” for short) dated 27.4.2016. 2.Following question is presented for our consideration:- "Whether on the facts and in the circumstances of the case and inlaw, the Income Tax Appellate Tribunal was justified in allowing theassessee's claim of deduction under Section 80-IA(4) of Rs.4,78,56,228/- without appreciating the fact that the assessee did notfulfill the required conditions as prescribed for claiming deductionu/S. 80-IA(4), as the inland container depot / container freight stationis not included in inland ports as ports on rivers or canals?" 3.Learned counsel for the respondent – assessee pointedout that identical question came up for consideration beforethis Court in Income Tax Appeal No. 613 of 2015 andconnected appeal in case of this very assessee. By detailedjudgment dated 11.4.2018, the Court dismissed theRevenue’s appeal making following observations:- "3. The impugned order of the Tribunal dismissed the Revenue'sAppeal before it by holding that the Container Freight Station (CFS)run by the respondent - assessee is eligible for deduction underSection 80IA of the Act as an infrastructure facility. Thus, upholdingthe view of the Commissioner of Income-Tax Appeals (CIT (A)). Thisby following the decisions of the Special Bench of the Tribunal inM/s. All Cargo Global Logistics Ltd. Vs. DCIT (ITA No.5018 to5022 and 5059) rendered on 6th July, 2012 and the decision of theRegular Bench of the Tribunal in the case of ContinentalWarehousing Corporation (Nhava Sheva) Vs. ACIT (ITA No.7055/Mum/2011) dated 31st August,2012. The submission of theRevenue that as Appeals have been filed against the aforesaid twodecisions of the Tribunal, before this Court, the Revenue's Appeal beallowed, was not accepted by the Tribunal. In the meantime, theabove two Tribunal decisions in case of AllCargo Global LogisticsLtd. (supra) and Continental Warehousing Corporation (NhavaSheva) (supra) havebeen upheld by this Court in Commissioner ofIncome-Tax v. 1. Continental Warehousing Corporation (NhavaSheva) Ltd. and anr. [2015] 374 ITR 645 (Bom) while dismissingthe Revenue's Appeal. This issue therefore stands concluded infavour of the respondent- assessee." 4.In the result, this appeal is also dismissed. [ S.J. KATHAWALLA, J. ] [ AKIL KURESHI, J ]