TaxTMI 
TaxTMI 
2021 (8) TMI 288
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....d case and in law, the Ld CIT(A) is right in deleting the addition made by the Assessing Officer of Rs. 12,01,82,331/- by disallowing claim under Section 80IA(4) of the Income Tax Act as the assessee is a contractor not an industrial undertaking or enterprises engaged in infrastructure development? 2- Whether on the facts and circumstances and case and in law, the Ld CIT(A) is right in deleting the disallowance made by the Assessing Officer in deleting the disallowance on account of deduction claimed u/s 80IA of the Acts as the assessee without appreciating the facts that during the course of assessment proceedings the Assessing Officer clearly observed that the assessee is a contractor not an industrial undertaking or enterprises engaged....
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....ending to file appeal before the jurisdictional high court against the decision of the Tribunal. On appeal before Ld. Commissioner of (Appeals) the assessee was allowed deduction under section 80IA by following decision of Tribunal for assessment years 2003-04 to 2011-12. Thus, aggrieved by the order of Ld. CIT(A) the Revenue has filed this appeal before the Tribunal. 3. We have heard the submission of Ld. Departmental Representative re-present for the Revenue (CIT-DR) and Ld. Authorized Representative (AR) of the assessee. At the outset of hearing Ld. AR of the assessee submits that grounds of appeal raised by Revenue are squarely covered by the decision of Tribunal in all earlier years. Ld. AR filed copy of those decision of Tribunal. 4....
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....with this issue at Page 2 in Para 3 of the assessment order. The AO during assessment proceeding found that the assessee had claimed deduction of Rs. 12,01,82,331/- and made addition stating that the Department has not accepted the decision and had made reference u/s 260 of the IT Act. The appellant in its submission relied on the order of the Hon'ble ITAT for Asstt. Year 2003-04 to Asstt. Year 2011-12 in its own case. 6.1.2 Similar issue arose in appellant's own case for AY 2002-03 to 2011-12 and the issue was decided by Hon. ITAT, Ahmadabad as under: Assessment Year ITA Number ITAT Order date 2003-04 & 2004-05 1681 & 1682/Ahd/2006 and 210 & 211/Ahd/2006 20-03-2009 2005-06 to 2007-08 & 2009-10 3454/Ahd/08, 3698/Ahd/08, 2....