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2015 (9) TMI 1659 - AT - Income TaxDisallowance of deduction claimed u/s.80IB(4) - profits derived from its unit located at Silvassa in the Union Territory of Dadra & Nagar Haveli, an industrially backward area specified in 8th Schedule to the Act - HELD THAT:- We find that the issue relating to disallowance of deduction u/s.80IB(4) has been recurring every year from Assessment Year 2005-06 onwards. The Assessing Officer has been disallowing deduction u/s.80IB(4) in all the aforesaid assessment years on the same ground. In Assessment Years 2005-06 and 2008-09 the CIT(A) upheld the findings of AO on the issue, whereas in Assessment Years 2006-07 and 2007-08 the CIT(A) allowed the claim of deduction u/s.80IB(4). Against the findings of the CIT(A) the assessee filed appeal before the Tribunal in Assessment Years 2005-06 and 2008-09 and the Revenue filed appeal before the Tribunal in Assessment Years 2006-07 and 2007-08. Since the issue raised in the impugned assessment year is identical and no change in the facts and circumstances have been pointed out by either sides, we deem it appropriate to remit this issue back to the file of Assessing Officer for fresh adjudication in accordance with the order of the Tribunal [2015 (2) TMI 1317 - ITAT PUNE] . Thus, ground Nos. 1 to 7 in the appeal of assessee are allowed for statistical purposes. Disallowance of the commission expenses claimed by the assessee - HELD THAT:- Assessee has stated at the bar that the documents as sought by the Assessing Officer are now available with the assessee and the same can be furnished, if an opportunity is granted. We deem it appropriate to remit this issue back to the file of the Assessing Officer with a direction to assessee to file the necessary documents in support of the claim. The Assessing Officer after considering the documents furnished by the assessee shall decide the issue afresh, in accordance with law. This ground of appeal of assessee is also allowed for statistical purposes.
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