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TMI Blog2019 (11) TMI 1041X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed. X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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. The Assessing Officer also disallowed income from Rail system (Rolling stocks) amounting to ₹ 282,63,60,260/-. The Assessing Officer further made addition in respect of depreciation on assets retired from Active use at ₹ 2,78,347/, d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ken 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 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. Needless to say, the assessee be given opportunity of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 being ITA No. 917-918/2017 vide order dated 31.10.2017 which is now confirmed by the Hon'ble Apex Court vide orders dated 7.05.2018 and 02.07.2018 thereby dismissing the SLP filed by the Revenue [SLP (Civil) Diary No. 13966/2018 and 14875/2018]. Therefore, this issue is also covered in favour of the assessee. Ground No. 2 of the Revenue's appeal is dismissed. 17. As regards to Ground No. 3, the Ld. AR submitted that the assessee claimed deduction of ͅ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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