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2021 (2) TMI 849 - AT - Income TaxDisallowance of Section 80-IB deduction - assessee’s case all along appears to be that the alleged eligible unit(s) at Yanam had stopped production during the period from 7th November, 1996 to 21st December, 1996 - factual position is no different in the other years as well as pin-pointed from the departmental side - HELD THAT:- We find in this backdrop that the taxpayer has also sought to place on record a certificate coming from the office of the Superintendent of Customs and Central Excise, Yanam range dt.11-07-2014 regarding its above stated unit(s) having stopped production by way of additional evidence. As argued in favour of the lower authorities’ findings that this assessee has not co-operated all along from assessment till date. The fact, however, remains that clinching fact has prima-facie emerged as per the excise authorities’ certificate giving an altogether a new direction to the case. We thus deem it appropriate to restore the assessee’s identical solitary substantive grievance raised in all these appeals back to the CIT(A) than the Assessing Officer keeping in mind the relevant assessment year involved herein is 1998- 99 onwards. It is made clear that the assessee or its authorised representative shall appear before the CIT(A) on or before 31st July, 2021 along with all the relevant evidence for necessary factual verification; at its own risk and responsibility, to be followed by three effective opportunities of hearing failing which our instant remand directions shall be deemed to have been vacated. Appeals of assessee are treated as allowed for statistical purposes.
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