9911796707
TMI Blog2019 (10) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... this consolidated order. First we take up ITA No.654/Ind/2017. In this appeal, the assessee has raised following grounds of appeal: 1. That on the facts and in the circumstances of the appellant's case and in law, the Ld. CIT(A) erred in confirming the disallowance of Rs. 11,68,222/- made by the Ld. A.P. u/s 80P(2)(vi) as claimed by the appellant in its return of total income. 2. Without prejudice to above, the Ld. CIT(A) failed to decide and consider the alternate claim of deduction u/s 80P(2)(a)(iii) of the Income Tax Act as claimed by the appellant society. 2. The brief facts of the case are that the assessee is a cooperative society which is engaged in the business of poultry farming. During the course of scrutiny proceedings, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ggest that the submissions of the assessee ought to have been considered by the authorities below. We therefore, set aside the impugned order of the Ld. CIT(A) and restore the issue to the file of the A.O. to decide after considering all the submissions of the assessee and verifying its claim. The grounds raised in the appeal are allowed for statistical purposes. 7. Now we take up assessee's appeal in ITA No.655/Ind/2017 for the A.Y. 2014-15. The assessee has raised following grounds of appeal: 1. That on the facts and in the circumstances of the appellant's case and in law, the Ld. CIT(A) erred in confirming the disallowance of Rs. 15,63,594/- made by the Ld. A.O. u/s 80P(2)(a)(vi) as claimed by the appellant in its return of total inco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s incumbent upon the assessing officer to provide deduction if it is available. 6. We have considered these submissions of the assessee. Facts on record suggest that the submissions of the assessee ought to have been considered by the authorities below. We therefore, set aside the impugned order of the Ld. CIT(A) and restore the issue to the file of the A.O. to decide after considering all the submissions of the assessee and verifying its claim. The grounds raised in the appeal are allowed for statistical purposes." 10. Taking a consistent view, the issue in this year is also restored to the file of the A.O. for taking decision afresh. 11. In the result, the appeals filed by the assessee are allowed for statistical purposes. Order was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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