TMI Blog2010 (1) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... audit reports in prescribed forms were filed. The assessee was entitled to special deduction u/s 80-IA for the Assessment years 2003-04 and 2004-05. - 97 and 98 of 2009 - - - Dated:- 8-1-2010 - VINEY MITTAL and PRAKASH SHRIVASTAVA JJ. R.L. Jain with M/s. Veena Mandlik for the appellant. JUDGMENT The judgment of the court was delivered by 1. Prakash Shrivastava J.- This order will also govern disposal of I.T.A. No. 97 of 2009 and I. T. A. No. 98 of 2009. 2. These two appeals have been filed against the common order dated June 19, 2009 passed by the Income-tax Appellate Tribunal, Indore Bench, Indore in I. T. A. No. 784/Ind/2007 assessment years 2003-04 and 2004-05. I. T. A. No. 97 of 2009 relates to the assessm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the same, the present appeal has been preferred by the Department. 6. Learned counsel appearing for the appellant submitted that the Income-tax Appellate Tribunal has committed an error in allowing the claim of the respondent under section 80-IA(2) of the Act without appreciating that such a claim was made for the first time in the subject year though the enhancement of purported unit had taken place earlier and that the view taken by the Tribunal is not correct since the audit report was not submitted before the Assessing Officer. 7. We have heard the learned counsel appearing for the appellant and perused the record. 8. The Income-tax Appellate Tribunal on appreciation of the material available on record, has recorded that c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing the audit report at the appellate stage, the Tribunal by placing reliance upon the various judgments, held that filing the audit report is procedural and directory in nature and the same can be filed at the appellate stage. It is also worth noting that before the Tribunal, the complete details were disclosed in respect of the production in the second unit. As regards the claim under section 80-IA(2) the statement have been found to be supported by the data and figures and the Tribunal has found that proper books of account were maintained and were audited and the audit reports in prescribed forms were filed. 11. Learned counsel appearing for the appellant could not point out any error or infirmity in the aforesaid facts recorde ..... X X X X Extracts X X X X X X X X Extracts X X X X
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