TaxTMI 
TaxTMI 
2021 (12) TMI 765
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....his common order. ITA.No.3025/Del./2016 - A.Y. 2010-11 : 2. This appeal was fixed for hearing on a number of times and adjourned 05 times at the written request of the Learned Counsel for the Assessee. Thereafter, no one was appearing for the assessee since last 05 occasions. It was seen from the order sheet entries that notices were sent by the Registry through RPAD and were returned unserved by the Postal Authorities with the remarks "Left". The assessee has also not taken any steps to intimate the change of address, if any. Under these circumstances, we deem it fit and proper to decide the issue on the basis of material available on record and after hearing the Ld. D.R. 3. Facts of the case, in brief, are that the assessee is en....
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.... ratio of the total sales pertaining to each of the units during the year. 3.1. During the course of assessment proceeding for the A.Y. 2009-10, an amount of Rs. 38,35,712/- was disallowed by the A.O. under section 40(a)(ia) of the I.T. Act, 1961. The income of the assessee was accordingly increased for the A.Y. 2009-10. However, 10B deduction was not proportionately increased by the A.O. The A.O. accordingly determined the total income of the assessee at Rs. 68,16,090/-. Similarly, the A.O. determined the income of the assessee at Rs. 58,44,820/- for the A.Y. 2011-12. 4. In appeal, the Ld. CIT(A) upheld the action of the A.O. 5. Aggrieved with such order of the Ld. CIT(A), the assessee is in appeal before the Tribunal by raising t....
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....n under section 10B of the I.T. Act, 1961 by allocating the depreciation of non-eligible unit to the eligible unit. Further, the A.O. re-computed the deduction under section 10B of the I.T. Act, 1961 by not enhancing the deduction on account of the reduction in taxable income due to the deduction claimed under section 40(a)(ia) of the I.T. Act, 1961 of Rs. 38,35,712/- which was disallowed in A.Y. 2009-10 for non-payment of TDS for which 10B deduction was not increased. We find the Ld. CIT(A) rejected both the claims of the assessee. 6.1. So far as the re-computation of deduction under section 10B of the I.T. Act, 1961 on account of re-computation of depreciation is concerned, the Ld. CIT(A) observed as under: "5.3. I have carefu....
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....he additional ground filed by the appellant is accordingly dismissed". 6.3. We find no infirmity in the order of the Ld. CIT(A) on both these issues. We find the Ld. CIT(A) while deciding the issues has thoroughly discussed the same and has given justifiable reasons. In absence of any contrary material brought to our notice, we do not find any infirmity in the order of the Ld. CIT(A) on both these issues. We, therefore, uphold the same and the grounds raised by the assessee are dismissed. 7. In the result, ITA.No.3025/Del./2016 of the assessee is dismissed. ITA.No.3026/Del./2016 - A.Y. 2011-12 : 8. The grounds raised by the assessee are as under: "1. That the assessment order is bad in law on the facts of the case. ....