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TMI Blog2017 (9) TMI 1770X X X X Extracts X X X X X X X X Extracts X X X X ..... in the circumstances of the case. 2. The Ld. Commissioner of Income-tax (Appeals) erred on the facts and in the circumstances of the case and in law in holding that alternate claim of the assessee for deduction u/s 10A of the Act is required to be examined in accordance with law, once the Ld. CIT(A) had upheld the order of the Assessing officer in denying deduction u/s 10B. 3. The Ld. Commissioner of Income-tax (Appeals) erred on the facts and in the circumstances of the case and in law in holding that alternate claim of the assessee for deduction u/s 10A of the Act is required to be examined in accordance with law, ignoring the provisions of section 80A (5) of the IT Act, 1961 which mandate that no deduction u/s 10A would be allowable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as sought on the ground that the assessee's appeal filed for the instant assessment year has been heard on 01.06.2017 and the order was awaited; the hearing of appeal was adjourned to 11.09.2017. However, on 11.09.2017, none appeared on behalf of the assessee nor any application was moved for adjournment. The learned Departmental Representative for the Revenue pointed out that the Tribunal had passed the order in assessee's appeal on 07.06.2017 itself and there was no merit in the plea of assessee on the earlier date of hearing. He further referred to the order of Tribunal and pointed out that once the issue has been set aside to the file of CIT(A) to de novo decide the issue, then the appeal of Revenue be allowed. 4. On perusal of record, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the benefits of section 10B of the Act when the assessee has obtained the requisite approval from the Central Government acting through the Directorate of STPI. The Tribunal vide para 10 notes As such, there is no clear ground with regard to alternative claim of deduction u/s. 10A of the Act. The Tribunal thereafter, has set aside the matter to the CIT(A) to decide the issue in accordance with law. 5. In the present appeal filed by the Revenue, the issue raising is regarding alternate claim of deduction under section 10A of the Act, wherein the CIT(A) after denying the deduction under section 10B of the Act had asked the Assessing Officer to examine the same in accordance with law. In view of the plea of assessee before the Tribunal in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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