2016 (6) TMI 1312

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.... of assessee are concerned, though they relate to three assessment years but the issue is identical in all the appeals except for the assessment year and the quantum of penalty and therefore the submission made by him while arguing one appeal would be applicable to others. The ld. Sr. DR did not object to the aforesaid submission of ld.AR. We, therefore, for the sake of convenience, proceed to dispose of all the appeals by a consolidated order. 2.2. We first take up assessee's appeal in ITA No.3252/Ahd/2015 for AY 2007-08 as a lead case. 2.3. The relevant facts as culled out from the materials on record are as under:- 2.3.1. Assessee is a company stated to be engaged in the business of manufacturing of irrigation products, i.e. Dri....

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.... assessee is now in appeal before us. 2.4. Before us, ld.AR reiterated the submissions made before the AO and ld. CIT(A) and further submitted that on identical facts in assessee's own case, the claim of deduction u/s.80IA of the Act in the AY 2006-07 was allowed by the Revenue but in the impugned year the claim was denied to assessee. Assessee therefore carried the matter before the Hon'ble Gujarat High Court and Hon'ble High Court in Tax Appeal Nos.831 832 & 832/Ahd/2013 vide order dated 29/01/2014 had admitted the appeal of assessee. He also placed on record the copy of the said decision. He therefore submitted that since the fact in the present case is identical to that of earlier years and in the impugned year the quantum appeal has....

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.... facility but was a mere contractor thereof, and therefore not entitled to the deduction under section 80IA? (2) Whether on the facts and in the circumstances of the case, the tribunal was right in law in disallowing the deduction under section 80IA when in the preceding year 2006-07 it stood allowed in a scrutiny assessment on identical facts?" 3.1. Before us, it is assessee's submission that the facts in the year under appeal are identical to that of earlier years in which the Hon'ble Gujarat High Court has admitted the appeals of the assessee. The aforesaid facts, have not been controverted by Revenue. In the present case, since the penalty has been levied on the issue which is already before the Hon'ble Gujarat High Court and in v....