Vikas Awasthy, Judicial Member - The appeal has been filed by the assessee against the order of the Commissioner of Income Tax, Appeals (Central)-I, Chennai dated 18-12-2013 relevant to the Assessment Year (AY) 2009-10.

2. The assessee filed its return of income for the AY. 2009-10 on 29-09-2009 declaring its taxable income as Rs. 13,87,046/-. The case of the assessee was selected for scrutiny and notice u/s.143(2) was issued to the assessee on 25-08-2010. The assessee is owning and maintaining a Container Freight Station [CFS] at Haldia, West Bengal. In the return of income, the assessee claimed deduction u/s.80IA(4)(i) of the Income Tax Act, 1961 (herein after referred to as 'the Act'). The Assessing Officer during assessment proceedings observed that to be eligible for claiming deduction u/s.80IA(4)(i), the assessee should carry on the business of developing or operating and maintaining or developing, operating and maintaining any infrastructure facility. Further, the assessee should have entered into an agreement with the Central Government or State Government or a local authority or any Statutory Body for developing or operating and maintaining or developing, operating and