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2019 (9) TMI 773 - ITAT AHMEDABADNon granting deduction u/s 80-IA - admission of additional ground - HELD THAT:- 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 the AO to examine afresh by giving an opportunity of being heard to the assessee in accordance with law. Accordingly, we decide this issue in favour of the assessee against the revenue.
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