ORDER
SHEET IN THE HIGH COURT AT CALCUTTA Special Jurisdiction (Income Tax) ORIGINAL SIDE G.A.No.1983 of 2014 ITAT No.84 of 2014 CIT.KOL-IV, Kolkata Versus M/S.SIMPLEX PROJECTS LTD BEFORE: The Hon'ble JUSTICE SOUMITRA PAL The Hon'ble JUSTICE ARINDAM SINHA Date : 6th August, 2014.
Mr.S.B.Saraf, Adv.appears and submits The Court : Let the appeal be admitted.
Let the appeal be heard on the following questions : “(A) Whether the learned Tribunal erred in disregarding that inasmuch as the assessee company was not carrying on the business of (I) developing or (ii) operating and maintaining or (iii) developing, operating and maintaining any infrastructure facility in any project neither the assessee was owner of any of those and having acted as a contractor therein, the assessee company is not eligible for deduction under section 80IA(4) of the said Act ?.
(B) Whether the learned Tribunal failed to appreciate that in terms of the Explanation appended to section 80IA (13).as introduced by the Finance Act, 2007, and amended by Finance Act, 2009, clarifies that a person who enters into a contract with another person for executing a works contract will not be eligible to claim deduction under section 80IA of the said Act and exemption will be denied to him ?.” Let requisite number of paper books be prepared containing all relevant papers within eight weeks from the date of service of the signed copy of the order.
Let copies of the paper books be served along with the notice of appeal on the respondent within a fortnight from the date of preparation of the Paper Book.
In default, the appeal will stand dismissed.
Let the appeal appear in the monthly list of January, 2015.
G.A.No.1983 of 2014 is thus disposed of.
All parties concerned are to act on a signed photocopy of this order on the usual undertakings.
(SOUMITRA PAL, J.) (ARINDAM SINHA, J.) km AR(CR)