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2018 (1) TMI 1031 - AT - Income TaxDeduction u/s 80IB(10) denied - non submission of documentary evidence - Held that:- Learned counsel is very fair in the beginning itself in submitting that both the lower authorities have followed their respective orders for assessment years 2005-06 denying a similar claim qua the very residential project. He states that assessee’s appeal for preceding assessment year 2005-06 is pending before this tribunal. As directed the registry to find out necessary details of assessee’s alleged appeal stated to be pending. We are informed that a co-ordinate bench in assessment year 2005-06 had decided assessee’s appeal [2011 (7) TMI 1320 - ITAT AHMEDABAD] remitting the very issue back to the Assessing Officer on 22.07.2011. Case records in both these appeals reveal that AO had already finalized consequential proceedings well before issuing 148 notices in question. There is no other appeal pending in this tribunal as per our records. Therefore uphold the CIT(A)’s findings under challenge denying the Section 80IB(10) deduction in question wherein held despite granting numerous opportunity of being heard to the appellant, he has failed to attend before me to rebut the findings of the AO with documentary evidences. In absence of documentary evidences, the claim of the appellant cannot be allowed. - Decided against assessee
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