2019 (9) TMI 773

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....rent order passed by the Commissioner of Income Tax (Appeals)-XIV and CIT(A)-8, Ahmedabad [hereinafter referred to as the "CIT(A)"] relevant to the A.Y.2010-11 & 2011-12. ITA. NO.3377/Ahd/2014 2. The revenue has filed the present appeal against the order dated 24.09.2014 passed by the Commissioner of Income Tax (Appeals)-XIV, Ahmedabad [hereinafter referred to as the "CIT(A)"] relevant to the A.Y.2010-11. 3. We have heard the Ld. Representative of the parties and perused the record. During course of hearing, ld. DR for the revenue submitted that tax effect involved in this appeal filed by the revenue is less than Rs. 50 lacs and in view of latest CBDT circular No. 3/2018 dated 11-7-2018, and also modified circular No. 17/2019 dated....

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....d order considering new circular issued by the CBDT and held that except amendment to para 3 of the circular No.3/2018 dated 11/07/2018, all other portions of the circular No.03/2018 (supra) have remain in fact, therefore, this circular is applicable even for pending appeals and accordingly, rejected the arguments of the revenue that the effect of the circular shall come into force from the date of issue of this circular. Therefore, considering the facts and circumstances of this case and also taken note of circulars issued by the CBDT including circular No. 17/2019 dated 08/08/2019, and also by following the decision of Co-ordinate Bench, we dismissed appeal filed by the revenue as not maintainable. However, we keep open option to the reve....

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....ee has raised the following additional grounds:- "1. In law and on the facts and in the circumstances of the case, the Ld. CIT(A) erred in dismissing the assessee's ground no.2 raised before him for not granting deduction u/s 80-IA of the I.T. Act, when the assessee is eligible for the same. 2. The appellant craves leave to add, alter, amend and/or withdraw any ground or grounds of appeal either before or during the course of hearing of the appeal." 8. The brief facts of the case are that the assessee filed its return of income on 29.09.2011 declaring total income to the tune of Rs. 15,79,940/-. The return was processed u/s 143(1) of the I.T. Act, 1961. The case was selected for scrutiny. Notices u/s 143(2) & 142(1) ....

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.... ground was also declined. Feeling aggrieved, the assessee filed the present appeal before us. Additional grounds:- 10. We have heard the Ld. Representative of the parties and perused the record. At the very outset, the Ld. Representative of the assessee has argued that the claim of the assessee in view of the provisions u/s 80-IA of the Act was not taken into consideration before the AO and the CIT(A) dismissed the additional ground on the basis of this fact the same was not generated from the assessment order, therefore, in the said circumstances, the additional ground is liable to be remanded before the AO in the interest of justice. The Ld. Representative of the assessee has also argued that the claim of the assessee has been allo....

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....see is entitle and not claimed in return of income considering that assessing officer has to play fair and in accordance with law. Considering the fact, you are requested to allow deduction/S 80-IA (4) of the Act." 11. The assessee filed the letter on 24.03.2014 but the AO passed the order dated on 28.03.2014 without discussing the claim of additional ground of assessee. Subsequently, the assessee filed an appeal before the CIT(A) who dismissed this ground on the basis of this fact the same was not originated from the assessment order. Anyhow in the interest of justice, this ground is liable to be adjudicated at the end of the AO. Accordingly, we set aside the finding of the CIT(A) on all the issues and restore the issue before ....