TaxTMI 
TaxTMI 
2015 (10) TMI 387
X X X X Extracts X X X X
X X X X Extracts X X X X
....Since both these appeals pertain to the same assessee involving common issues arising out of identical set of facts and circumstances, except variation in figures, therefore, as a matter of convenience, these appeals were heard together and are being disposed off by way of this consolidated order. However, in order to understand the implication, it would be necessary to take note of the facts of one appeal. We are, accordingly, narrating the facts, as they appear in the appeal in ITA no. 4187/Mum./2013, for assessment year 2007-08. The grounds raised by the Revenue, read as under:- "On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in allowing relief to the assessee to the extent ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ce of notice through registered post which is evident from the acknowledgement on record. 3. Before us, the learned Departmental Representative submitted that insofar as the issue involved in ground no.2 is concerned, the same is covered by the decision of the Hon'ble Jurisdictional High Court in Hindustan Petroleum Corporation Ltd. (supra), however, the Department has not accepted the said decision and Special Leave Petition has been filed. The matter is being agitated by the Department only to keep the issue alive. 4. Brief facts, qua the issue involved in ground no.2, are that the assessee has claimed deduction under section 80IB of Rs. 1,45,84,376, in respect of profits made by following LPG plants:- Sultanpur LPG Plant Rs. 1,05....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... earlier years, A.Y. 05-06 and earlier, similar claim was disallowed by the A.O. and confirmed by my ld. predecessors on the basis of the decision of Hon'ble ITAT in the case of Indian Oil Corporation Ltd. and in the case of Cosan Gas of Hon'ble Gujarat High Court, but at present the decision of Hon'ble ITAT, Mumbai, in the case of HPCL (supra) is available, in which both the earlier decisions have been considered and bottling of gas cylinders is found eligible for deduction u/s. 80IA. In any case, now the issue has been decided by Hon'ble jurisdictional High Court of Bombay in the case of HPCL (supra) and bottling of gas cylinders is held as production and eligible for deduction u/s. 80IA. Therefore, respectfully following ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....with its submission bearing receipt no.010 dated 22nd March 2007, for Rs. 1.55 crores, whereby the payment was made through cheque dated 6th March 2007. The submissions of the assessee before the learned Commissioner (Appeals) were as under:- "6.1 During the year appellant claimed Rs. 1,57,00,000 as contribution to Rajiv Gandhi Institute of Petroleum Institute. 6.2 Appellant claimed above expenditure as allowable U/S 37 of Income Tax Act, 1961 as Rsjiv Gandhi Institute of Petroleum Technology is an association promoted by all eminent petroleum companies including the appellant for imparting education in the field of Petroleum Technology. 6.3 The Institute trains Petroleum Engineers....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ssing Officer for deduction under section 80G, if the conditions are fulfilled. He directed the assessee to file necessary certificate / document for claim of deduction under section 80G, before the Assessing Officer. The Revenue is aggrieved that the learned Commissioner (Appeals) could not set aside the issue to the file of the Assessing Officer. 12. After hearing the learned Departmental Representative, we find that the learned Commissioner (Appeals) has merely asked the Assessing Officer to examine the claim of deduction under section 80G, after verifying the necessary documents / certificate for the claim. We do not find any violation of provision of section 250(4), while giving such direction as he has not set aside the matter for fr....