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2017 (12) TMI 1336 - AT - Income TaxDenying deduction u/s.80IB(10) - admission of additional evidences - non issue of completion certificate by the local authority - non adherence to relevant provisions to get legitimate claim - Held that:- In the instant case, the direction of the District Collector vide item No.17 (supra) to the assessee includes the Assistant Director, Town Planning, Pune shall issue the requisite completion certificate. This direction is not in tune with the said provisions of the Act. Neither the village Gram Panchayat (local authority) nor the Assistant Director, Town Planning, Pune, nor the Collector of the District responded positively to the request letters of the assessee. This being the bureaucratic response to the legitimate demand of the assessee for the issue of completion certificate, it needs to be reconsidered if the AO is justified in denying deduction u/s.80IB(10) of the Act in respect of the otherwise, eligible profits of the housing project of the assessee. It is relevant to mention that the project was completed in all respect. Neither the local government nor the flat owners nor the District Collector-cum-Asst. Director, Town Planning have any complaints on the issue of date of completion of the Housing Project. The flat buyers have already occupied the flats (copies of possession letters are placed in the paper book) without having any illegalities associated with the project qua the construction of the project are on records of the local authority or the District Collector. In these circumstances, we are of the opinion that these papers/additional evidences filed by the assessee before us are required to be admitted as the same are obtained by the assessee in the period subsequent in time under the Right to Information Act, 2005. Therefore, considering the principles of natural justice, we are of the opinion that these papers should be remanded to the file of the AO for considering the same and decide the issue based on the facts relating to the issue of completion certificate. AO shall grant reasonable opportunity of being heard to the assessee in accordance with set principles of natural justice
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