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2021 (10) TMI 562 - ITAT CHENNAIDeduction u/s 10B and 10A - admission of additional evidence - Whether CIT(A) erred in allowing the claim of exemption after admitting fresh evidence, which was admitted without granting the AO any opportunity to examine it? - DR submitted deduction claimed by the assessee in the original return of income was only u/s. 10B of the Act and the deduction u/s. 10A of the Act cannot be considered - CIT(A) has granted s. 10A of the Act by observing that the assessee has substantiated the statutory conditions prescribed u/s. 10A of the Act are fulfilled - HELD THAT:- We find that when the assessee has not filed any details in respect of the claim of deduction u/s. 10A of the Act before the A.O and the necessary documents which are filed only before Ld. CIT(A), the Ld. CIT(A) ought to have been called the remand report and thereafter, the eligibility for the assessee u/s. 10A of the Act has to be considered. CIT(A) without calling remand report and without giving an opportunity to the A.O a claim which is substantiated first time before the Ld. CIT(A) considered and allowed. In our opinion, the order passed by the Ld. CIT(A) is not correct. Therefore, we set aside the order passed by the Ld. CIT(A) and remit the issue back to the A.O to consider the eligibility of the assessee for deduction u/s. 10A of the Act afresh, denovo in accordance with law. Hence, the appeal filed by the Revenue is allowed for statistical purposes.
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