TMI Blog2018 (11) TMI 1494X X X X Extracts X X X X X X X X Extracts X X X X ..... t the matter requires to be re-examined. The assessee need not have any apprehension in this regard, as the order passed by the Tribunal is very clear, since this appeal is filed by the assessee and not by the Revenue. Therefore, in the assessee's appeal they cannot be worse of than they were before CITA. Therefore, in the facts and circumstances, it would suffice to clarify that the Remand to the CIT(A) is only to adjudicate the submission of the assessee with regard to their entitlement for the relief under Section 80HHC alone. The other portions of the order passed by the CIT(A) which were decided in favour of the assessee shall remain intact. With the above observations, the appeal stands disposed of confirming the order of Reman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind as to why at all the assessee is before us as against the order passed by the Tribunal. The order passed by the Tribunal was in an appeal filed by the Revenue challenging the order passed by the Commissioner of Income Tax (Appeals-III) (CITA), dated 12.10.2005, wherein the assessee was granted relief of deduction under Section 10A of the Act. The Tribunal, in its order has extracted para 4 of the order passed by the CITA, which reads as follows: 4.The next ground of the appellant is that they should also be entitled to relief under Section 80HHC on the income which is not considered for deduction under Section 10A. It is the contention that as Section 10A only provides for income from exports and does not exempt the income from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regard, as the order passed by the Tribunal is very clear, since this appeal is filed by the assessee and not by the Revenue. Therefore, in the assessee's appeal they cannot be worse of than they were before CITA. Therefore, in the facts and circumstances, it would suffice to clarify that the Remand to the CIT(A) is only to adjudicate the submission of the assessee with regard to their entitlement for the relief under Section 80HHC alone. The other portions of the order passed by the CIT(A) which were decided in favour of the assessee shall remain intact. 7.With the above observations, the appeal stands disposed of confirming the order of Remand passed by the Tribunal and making the scope of remand clear as indicated in the precedin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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