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2016 (6) TMI 122 - AT - Income TaxClaim of deduction under section 80IB(10) - Held that:- The issue arising before us is identical to the issue before the Tribunal in assessee’s own case in assessment year 2008-09, where the deduction claimed under section 80IB(10) of the Act was denied to the assessee on account of area of flats in building F including balcony exceeding 1500 sq.ft. and further in respect of 4 flats adjacent were merged and the area exceeded 1500 sq.ft. and also because of commercial shops / establishments in buildings J & K. The assessee initially had not claimed the deduction under section 80IB(10) of the Act in respect of above said flats and commercial shops. However, additional grounds of appeal were raised before the CIT(A) in assessment year 2008-09 that it was entitled to the claim of deduction under section 80IB(10) of the Act. The said additional plea raised by the assessee was considered at length and after considering the additional evidence filed by the assessee and admitting the same under Rule 46A of the Rules, the CIT(A) held the assessee to be eligible to claim the deduction under section 80IB(10) of the Act. Similar claim has been made by the assessee in the instant assessment year relating to assessment year 2009-10 and where the factual aspects and issue raised are identical to the issue in assessment year 2008-09, following the same parity of reasoning and also because of reason that the CIT(A) in allowing the claim of deduction, had in turn relied on the order of CIT(A) relating to assessment year 2008-09, which has been upheld by the Tribunal in assessment year 2008-09, we allow the claim of assessee. Upholding the order of CIT(A) in this regard, we dismiss the grounds of appeal raised by the Revenue. - Decided in favour of assessee.
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