TMI Blog2012 (2) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... HVAJA SANKAR, SMT. P MADHAVI DEVI, JJ. Appellant by : Shri A Shankar Respondent by : Shri Sathya Sai O R D E R PER P MADHAVI DEVI, JUDICIAL MEMBER : These appeals are filed by the assessee. The appeals are directed against the order of the Commissioner of Income-tax (Appeals) at Bangalore dated 18.11.2010. The appeals arise out of the assessment completed u/s 143(3) of the Income-tax Act, 1961. 2. In this appeal, the assessee is aggrieved by the order of the CIT(A) in denying the claim of benefit u/s 10A of the Income-tax Act of Rs.1,65,904/- on the ground that the assessee has not satisfied all the stipulated conditions as per the provisions of sec. 10A of the Act. 3. The brief facts of the case are that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inery transferred to Whitefield from Rajajinagar did not exceed 20% of the value of the Whitefield machinery. In view of the same, he denied the benefit of deduction u/s 10A of the Incometax Act. 5. Aggrieved, assessee preferred an appeal before the CIT(A) raising various grounds that the unit at Whitefield was the new unit which satisfied the conditions u/s 10A of the Act. Without prejudice to the above contention, another ground was also raised to the effect that as per the Board Circular, the assessee is eligible for 10A deduction keeping in mind the period from the time the business commenced in DTA and subsequent conversion to STPI unit, the assessee was entitled to relief u/s 10A of the Income-tax Act. The CIT(A) however confirmed t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct. He submitted that as per the Board Circular, where the undertaking is set up in a domestic tariff area (DTA) which is subsequently approved as 100% export oriented unit, it is entitled to relief u/s 10B of the Income-tax Act, provided, the undertaking shall get relief only for remaining period of 10 consecutive years beginning with the assessment year in which the undertaking begins to manufacture computer software as the DTA unit. 9. He submitted that this Board Circular has been considered by A Bench of this Tribunal in the case of ITO Vs. Foresee info. Systems (P) Ltd., in ITA No.3014, 1363 and 1364/B/2005 wherein it has been held that though the benefit is only for 10B units as per the Board Circular, the said Circular is also a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is that the new unit should not have been formed by restructuring of old unit and also that it should not have transferred more than 20% of the plant and machinery from the old unit to the new unit. 12. The assessee has filed statement of addition to fixed assets and percentage thereof before us and submitted that these details were also filed before the CIT(A) in the form of paper book and the CIT(A) has not considered the same. We find that these details in fact were available at the pages mentioned in the worksheet but there is no finding of the CIT(A) on these details filed by the assessee. We also find that the assessee has taken a specific ground of appeal before the CIT(A) with regard to the applicability of the Board circular wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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