2012 (10) TMI 1091

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....a, AR By Respondent Shri S.K. Gupta, DR ORDER PER Kul Bharat, Judicial Member:- Two appeals filed by the Revenue pertaining to assessment years (AY) 2006-07 & 2005-06 and assessee filed Cross Objection (CO) pertains to AY 2005-06 are directed against different orders of Commissioner of IncomeITA tax(Appeals)-XV, Ahmedabad ('CIT(A)' for short) dated 13-04-2012 and 07- 01-2009. First we ....

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....nue is in appeal before us against the deletion of disallowance u/s. 80IB(10) of the Act. Ld. DR submitted that the Ld. CIT(A) failed to address the objection of the Assessing Officer and wrongly applied the decision of Hon'ble ITAT rendered in ITA No.1576/Ahd/2005. On the other hand, Ld. AR of the assessee submitted that the issue has been decided by the Hon'ble ITAT in favour of assessee and he ....

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....and 6 of his order, which reproduced hereinbelow:- "The appellant is claiming deduction since A.Y. 2001-02 Hon'ble ITAT Ahmedabad Bench 'C' has found the assessee eligible for 80IB deduction in A.Y. 2001-02 vide order dated 12-4-2004, wherein it has taken note of the status of the assessee, development agreement entered by him with the housing society and completion of block A out of the ....

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.... The Ld. CIT(A) has not given any finding to this effect, moreover, Hon'ble jurisdictional High Court in the case of CIT v. Radhe Developers (2011) 341 ITR 403 (Guj) has decided the issue of eligibility of deduction. Since the judgment was not available at the time of passing the impugned order and in view of this it would be in the interest of justice that matter is restored back to the file of L....