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2021 (11) TMI 316 - ITAT CHANDIGARHRectification of mistake u/s 154 - Assessee seeking rectification of intimation claiming that an amount received as gratuity is not exigible to tax in view of the judgement of Avinash Chand Puri & Others [2013 (7) TMI 1179 - PUNJAB AND HARYANA HIGH COURT] - AO rejected the application on the ground that mistake is not apparent from record. - Thereafter the assessee filed a second revised return in physical form again claiming refund on the basis of his contention but d. CIT(A) dismissed the appeal filed by the assessee and confirmed the action of the AO holding that the issue has not attained finality and, therefore, there is no mistake apparent from record - assessee submitted before us that this issue is covered in favour of the assessee by the decision of the Delhi Bench of the Tribunal in ACIT, Circle- 33(1) New Delhi Vs Pearls of Beauty [2017 (7) TMI 999 - ITAT DELHI] wherein the Tribunal has upheld the findings of the ld. CIT(A) directed the AO to allow the claim of deduction u/s 80IB and 80IC in the ROI of the relevant assessment year with the consequential relief HELD THAT:- As perused the material on record including the decision of the Delhi Bench of the Tribunal aforesaid relied upon by the ld. counsel. We notice that the facts of the case relied upon by the assessee are not identical to the facts of the present case, therefore the decision is not applicable to the assessee’s appeal. Moreover, as pointed out by the Ld. DR, the coordinate Bench of the Tribunal has mentioned in the order sheet dated 08.10. 2020 that the Hon'ble High Court has already heard the case involving the identical issue and the Bench has directed the assessee to produce the copy of order or status of the said case. Since, the assessee has not filed the said order/ status till date, we do not deem it appropriate to decide the present appeal or to keep this appeal pending. Hence, we set aside the impugned order passed by the Ld. CIT(A) and send the file back to the AO to decide the issue afresh in accordance with the order of the Hon'ble High Court in CWP referred above after affording a reasonable opportunity of being heard to the assessee. We further direct the assessee to produce the copy of the Hon'ble High Court before the AO. Appeal of the assessee is allowed for statistical purposes.
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