2020 (9) TMI 725

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.... Further, ground No. 6 raised without prejudice to the ground Nos. 1 to 5 a deduction on pro-rata basis should have been allowed in the facts and circumstances of the case. 3. Heard both parties and perused the material available on record. We find that the assessee raised same set of grounds in assessee‟s own case in ITA No. 831/PUN/2017 for A.Y. 2013-14. Apart from the main grounds, the assessee also raised additional ground regarding the allowability of deduction on pro-rata basis wherein the ld. AR therein prayed to take up the additional ground as preliminary issue. Accordingly, the Tribunal taken up the additional ground as preliminary issue and allowed deduction u/s. 80IB(10) on pro-rata basis in respect of shops and commercia....

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....by the respondent revenue vide its order dated 17-02-2014 u/s. 143(3) of the Act. We note that the AO discussed the same in para 3.2 the pro-rata deduction on the basis of documentary evidences was allowed in terms of Form No. 10CCB. The ld. DR did not bring on record any finding contrary to the above. 11. Likewise the Form No. 10CCB for A.Y. 2010-11 and assessment order for A.Y. 2009-10 are placed at page Nos. 93 and 123, respectively wherein it clearly shows that the claim of assessee on prorata basis and the AO allowed the same respectively. Therefore, in our opinion as rightly pointed out by the ld. AR that the respondent revenue consistently allowing the deduction u/s. 80IB(10) of the Act from the date of initial assessment year and ....

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....ying the ratio laid down by the Hon'ble Bombay High Court in CIT Vs. Paul Brothers (supra), M/s. Direct Information Pvt. Ltd. Vs. ITO (supra) and subsequently in CIT Vs. Western Outdoor Interactive Pvt. Ltd. (supra), we hold that the assessee is entitled to the deduction claimed under section 80I of the Act in assessment year 1992-93, wherein the first year of claim of deduction was assessment year 1991-92 and same has not been disturbed by any of the authorities till date. The Assessing Officer is thus, directed to allow the said claim of assessee." 14. In the light of the above observations with the Hon'ble High Court of Bombay and by this Tribunal, we hold that the respondent revenue could not bring on record there was change in the fa....