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2019 (7) TMI 1085 - AT - Income TaxDeduction u/sec. 80IB denied - no project completion certificate submitted - HELD THAT:- In the instant case, the assessee has filed the municipal tax assessment receipts in respect of flat buyers. The assessee has not furnished any evidence to establish that the project was completed in all respects as per the plan. The assessee not even made any effort to obtain the completion certificate from the GVMC for the reasons better known to him. The assessee has not made application before the GVMC with the check list as mentioned in the VUDA approval dated 07/11/2005 for the purpose of claiming deduction u/sec. 80IB(10). Without making application, without complying with the terms and conditions, it cannot be held that the project is completed in all respects. Therefore, we are of the considered view that unless the completion certificate is furnished project cannot be held to be completed in all respects and the project completion certificate is mandatory. Accordingly, we uphold the order of the ld. CIT(A) and dismiss the appeal of the assessee. Condonation of delay - delay of 92 days in filing the appeal and the CIT(A) dismissed the appeal in limine without giving opportunity to the assessee to explain the reasons - HELD THAT:- CIT(A) ought to have given opportunity to the assessee to explain the reasons for filing the appeal beyond the due date and decided the issue of condonation of delay. Therefore, we are of the considered opinion that it is against the principles of natural justice and hence, the issue should be remitted back to the file of the ld.CIT(A) to examine the reasons for delay in filing the appeal and to decide the issue of condonation of the delay and decide the appeal on merits depending on the outcome of condonation of delay. Thus, the appeal filed by the assessee is allowed for statistical purposes. Exparte appeal decided by CIT-A - HELD THAT:- In the instant case, appeal was decided exparte without giving opportunity of being heard to the assessee. AR stated that the said notice dated 10/03/2018 was not served on the assessee. For a query from the Bench, ld.DR did not place any evidence to show that the notice dated 10/03/2018 was served on the assessee. Therefore, in the interest of justice, we are of the considered opinion that the appeal is to be remitted back to the file of the ld. CIT(A) to give one more opportunity to the assessee and to pass the orders on merits. Accordingly, this appeal filed by the assessee is allowed for statistical purposes.
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