2024 (12) TMI 385

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....e Respondent : Shri B.P Srivastava, Sr. DR ORDER PER: DR. BRR KUMAR, VICE PRESIDENT: These appeals have been filed by the Assessee against the separate order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, vide order dated 30.10.2023, passed for the Assessment Years (2009-10, 2015-16 & 2016-17). Since the issue involved in all the three appe....

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.... that the unit of the assessee is not located in the eligible physical location as per the notification of the CBDT. We find that the assessee has filed 10CCB report wherein the assessee stated the address to be "Khasra No.373, Village Rudrapur, area locality Rudrapur, Dist. Udham Singh Nagar, Uttranchal" whereas the details filed by the assessee shows that the unit is located in village Kalyanpur....

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....ounsel argued that it was the mistake, it should be Rudrapur instead of Kalyanpur as Rudrapur and Kalyanpur form one conglomerate of Rudrapur City. 7. We have gone through the submission filed by the assessee as well as record relied upon by the Revenue. The difference between the Rudrapur Centre to Kalyanpur is 6.1 km. We have gone through the CBDT notification No. 283/2006 dated 03.10.2006 wh....

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....e assessee mentioning as Rudrapur instead of Kalyanpur in the form 10CCB. Rudrapur being the Municipal limit, Kalyanpur is the village in the Tehsil Kichha being survey no.373 in village Kalyanpur has been duly notified as an eligible area for claim u/s. 80IC of the Act. Since the fact proves that the establishment of the assessee is in the eligible area, the appeal of the assessee is hereby allow....