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2020 (9) TMI 1206 - ITAT BANGALOREDeduction u/s 80IA - apportionment of common expenses - Whether CIT (A) erred in not allowing full deduction under section 80IA and should have appreciated the fact that separate books of accounts were maintained for each windmills and assessee has filed Profit & Loss accounts of each windmills separately in Form IOCCB - HELD THAT:- As submitted by assessee that as per para 5.2 of the order of CIT(A), it is noted by CIT(A) has in Assessment Year 2008-09 in assessee’s own case, the Tribunal has restored the matter back to the file of CIT(A) for a fresh decision. At this juncture, the Bench wanted to know about the final outcome in Assessment Year 2008-09 after such direction of the Tribunal. In reply, it was submitted by learned AR of the assessee that the issue is still pending before CIT(A). Then, at this juncture, it was observed by the Bench that in that situation, the matter in the present year should also go back to CIT(A) for a decision simultaneously with a decision in Assessment Year 2008-09. Both the sides agreed to this proposition put forward by the Bench. We set aside the order of CIT(A) and restore the matter back to his file for a fresh decision simultaneously with decision on this issue in Assessment Year 2008-09 if it is still pending before CIT(A) because in that year, the matter was remanded by the Tribunal to the file of CIT(A). Assessee’s appeal is allowed for statistical purposes.
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