2019 (1) TMI 13

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.... the said claim for failure to fulfil the conditions specified in the said section. In the First Appellate proceedings, in response to the alternate claim of deduction, CIT(A) allowed the alternate claim of deduction u/s.10A of the Act and confirmed the AO's decision in rejecting the claim of deduction u/s.10B of the Act. Aggrieved with the same, assessee filed an appeal before the Tribunal raising various grounds that revolved around the claim of deduction u/s.10B of the Act. On finding that the order passed by the CIT(A) does not constitute a speaking order on various issues and arguments raised by the assessee in the grounds, the appeal of the assessee was partly allowed for statistical purposes. In the process, the absence of any refere....

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.... in his favour either u/s.10A or u/s.10B of the Act. In this regard, Ld. Counsel for the assessee submitted that the appeals were independently heard and disposed of on different dates. As per the assessee's counsel, lack of communication resulted in the disposal of the same independently. Thus, narrating the above facts, Ld. Counsel for the assessee submitted that, as on date, the assessee is left with denial of deduction both u/s.10A as well as u/s.10B of the Act. 5. Coming to the present Miscellaneous Application filed in connection with the assessee's appeal ITA No.510/PUN/2015, Ld. Counsel for the assessee brought our attention to the grounds and mentioned that all of them revolves around the claim of deduction u/s.10B of the Act, the....

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....vel of the CIT(A). Ld. Counsel for the assessee should have informed the Tribunal about the likely existence of the appeal by the Revenue. Ld. DR for the Revenue also submitted that Revenue also filed a Miscellaneous Application before the Tribunal on 26-12-2017 and the same is yet to be given in the appeal by the Registry. 7. We heard both the sides on this limited issue of requirement of deletion of the said last sentence of Para No.10 of the order of the Tribunal in the assessee's appeal - ITA No.510/PUN/2015. It is undisputed fact that the grounds raised by the assessee revolves around the absence of ground on the claim of deduction u/s.10A of the Act. It is also undisputed fact that the assessee raised this alternate claim of deducti....