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2018 (11) TMI 42 - AT - Income TaxDisallowance of claim of deduction u/s 80IC - assessee is engaged in hotel business - as during the assessment proceedings, the assessee withdrew the claim of deduction - Held that:- It is true that during the assessment proceedings, the assessee withdrew the claim of deduction u/s 80IC of the Act. It is equally true that subsequently, by the judgment of Aanchal Hotels Pvt. Ltd [2016 (6) TMI 1033 - UTTARAKHAND HIGH COURT] as held a hotel set up in the State of Himachal Pradesh or the State of Uttaranchal and having a valid NOC from the Pollution Control could be said to be eligible for deduction u/s 80IC of the Act. When this claim was made before the CIT(A), CIT(A) did make some enquiry behind the back of the assessee and decided the issue against the assessee. CIT(A) ought to have confronted the result of the enquiries made by him and should have given reasonable opportunity to the assessee to explain his case. The matter deserves to be set aside to the file of the CIT(A) to decide the issue afresh - decided in favour of assessee for statistical purposes
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