2018 (11) TMI 42

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..... ls by the assessee are preferred against the two separate orders of the Commissioner of Income Tax [Appeals], Dehradun dated 27.09.2017 pertaining to assessment years 2012-13 & 2013-14. Since common issues are involved in both these appeals, they were heard together and are being disposed off by this common order for the sake of convenience and brevity. 2. The common grievance of the assessee in .....

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..... Control could be said to be eligible for deduction u/s 80IC of the Act. 5. Drawing support from the judgment of the Hon'ble Uttarakhand High Court, the assessee claimed deduction u/s 80IC of the Act once again before the CIT(A). 6. The CIT(A) considered the claim of deduction u/s 80IC of the Act, gathered certain information regarding the hotel of the assessee and decided the issue against t .....

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..... ainst the assessee. 10. In my considered opinion, the 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. I am of the view that the matter deserves to be set aside to the file of the CIT(A). I order accordingly and direct the CIT(A) to decide the issue afresh after giving reasonable and sufficien .....

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