TMI Blog2018 (11) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... It is equally true that subsequently, by the judgment of Aanchal Hotels Pvt. Ltd [2016 (6) TMI 1033 - UTTARAKHAND HIGH COURT] as held a hotel set up in the State of Himachal Pradesh or the State of Uttaranchal and having a valid NOC from the Pollution Control could be said to be eligible for deduction u/s 80IC of the Act. When this claim was made before the CIT(A), CIT(A) did make some enquiry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 both these appeals relates to the disallowance of claim of deduction u/s 80IC of the Income-tax Act, 1961 [hereinafter referred to as 'the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hand 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 the assessee. 7. Before me, the ld. AR vehemently stated that the CIT(A) has drawn adverse view without confronting to the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sufficient opportunity of being heard to the assessee. 11. In the result, both the appeals filed by the assessee in ITA Nos. 305 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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