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TMI Blog2019 (10) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... Star hotel project, it cannot be said that the tribunal has committed any error which requires interference of this Court. No substantial question of law involved. - R/TAX APPEAL NO. 650 of 2019 - - - Dated:- 17-9-2019 - JUSTICE J. B. PARDIWALA AND JUSTICE A.C. RAO, JJ. For The Appellant : MRS MAUNA M BHATT (174) For The Opponent : MR BS SOPARKAR (6851) ORAL ORDER ( PER : HONOURABLE MR.JUSTICE A.C. RAO) 1.00. This Tax Appeal under section 260A of the Income Tax Act has been preferred by the revenue against the order passed by the Income Tax Appellate Tribunal, Bench-C, Ahmedabad in ITA No.3214/Ahd/2015 for A.Y. 2012-13 dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aforesaid order passed by the Commissioner (Appeals), the revenue preferred appeal before the Income Tax Appellate Tribunal, C-Bench, Ahmedabad in ITA No.3214/Ahd/2015 for A.Y. 2012-13 and the tribunal dismissed the appeal vide order dated 28/02/2019 holding that the assessee has submitted the details with supporting documents which entitles him for the deduction under section 35AD(5)(aa) of the Act and therefore, the assessee is entitled to the deduction. 3.00. Against the aforesaid order passed by the tribunal, the appellant - revenue has preferred the present Appeal with the following proposed question of law :- Whether the appellate tribunal has erred in law and on facts in allowing deduction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue and Mr.B.S. Soparkar, learned counsel appearing for the assessee at length. 6.01. The tribunal while dismissing the appeal preferred by the revenue observed in paras 2, 3, 4 and 5 as under :- 2. Thereafter, against the disallowance of ₹ 6,26,69,610/- made under section 35AD(5)(aa) of the Act, assessee preferred first statutory appeal before the Ld. CIT(A) who allowed the appeal of the assessee on the ground that no specific permission is laid down in section 35AD and/or relevant income tax rules the action of AO seems to be unjustified in denying deduction under section 35AD and held that assessee had completed necessary formalities in terms of obtaining licenses from different authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h copies of assessee submitted letter dated 09/02//2015 along with following documents copy of :- 1. Eating House License. 2. License for keeping of lodging house. 3. Professional tax registration certificate. 4. B.U. Permission. 5. Permit Order under Gujarat tax on luxuries. 6. Consent to operate (Pollution control). 7. Kitchen waste removal agreement. 8. Lift License. 9. License under Food Safety and Standard Act, 2006. 10. Certificate for fire safety measure. 11. Checklist and details submitted with Tourism Department. 12. Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6.03. In the case on hand, the Central Government has approved the proposal of the assessee for Three Star Hotel project and therefore, the interpretation made by the tribunal considering the fact of the case is just and legal. The law laid down by the Madras high Court in the case of Ceebros Hotels Pvt. Ltd. (supra) is squarely applicable to the facts of the case on hand. 7.00. Considering the overall facts and circumstances of the case, and applying the ratio laid down in the case of Ceebros Hotels Pvt. Ltd. (supra) coupled with the fact that the petitioner is approved for Three Star hotel project, it cannot be said that the tribunal has committed any error which requires interference of this Court. No substantial ques ..... X X X X Extracts X X X X X X X X Extracts X X X X
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