TMI Blog2021 (8) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... Accountant Member For the Assessee : ShriRasesh Shah, C.A For the Revenue : Shri Sreenivas T. Bidari, CIT DR ORDER UNDER SECTION 254(1) OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by Revenue is directed against the order of ld. Commissioner of Income tax (Appeals)-1, Surat dated 21.12.2017for assessment year (AY) 2014-15. The Revenue has raised following grounds of appeal:- 1. Whether on the facts and circumstances and case and in law, the Ld CIT(A) is right in deleting the addition made by the Assessing Officer of ₹ 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 enterpri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me for assessment year 2014-15 declared total income of ₹ 26.19 crores. In the computation of income, the assessee claimed deduction under section 80IA of ₹ 12,01,82,331/-.The Assessing Officer disallowed the claim of deduction under section 80IA despite noting that similar claim was disallowed in earlier years, however on appeal before the Tribunal similar deduction was ultimately allowed. The Assessing Officer further held that the decision of Tribunal is not accepted by the department and they are intending 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 Tribun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2003-04 to 2011-12. Further, we find that the Ld. CIT(A) while granting relief to the assessee has followed the order of Tribunal for various assessment years and passed the following orders:- 6.1.1 I have considered the assessment order as well as the submission of the appellant. The Ground NO. 1 and 2: Not following the orders of Hon'ble ITAT Ahmedabad in case of th9e Appellant for earlier years in respect of deduction claimed by assessee u/s 80IA(4) of the IT Act of ₹ 12,01,82,331/- mentioned in Ground #2. The AO has dealt 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 ₹ 12,01,82,331/- and made addition stating that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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