TMI Blog2019 (10) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... ssing officer to provide deduction, if it is available. 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. - ITA Nos.654 & 655/Ind/2017 - - - Dated:- 27-9-2019 - Shri Kul Bharat, Judicial Member And Shri Manish Borad, Accountant Member For the Appellant : Shri Hitesh Chimnani, A.R. For the Respondent : Shri K.G. Goyal, Sr. D.R. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... firmed the order of the A.O. by observing as under: 3. Aggrieved against this order, the assessee is before this Tribunal. Ld. Counsel for the assessee submitted a written synopsis which is reproduced as under: 4. The Ld. D.R. opposed these submissions and relied on the order of the Ld. CIT(A). 5. We have heard the rival submissions, perused the materials available on record and gone through the orders of the authorities below. The contention of the Ld. Counsel for the assessee is that the A.O. ought to have allowed deduction. It is stated that assessee is a co- operative society engaged in the collective disposal of labour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant society. 8. At the outset, Ld. Counsel for the assessee has submitted that the facts are identical as were in the assessment year 2013-14. He submitted that the facts are similar except the figure. Ld. D.R. also adopted the same argument as were in ITA No.654/Ind/2017 for the A.Y. 2013-14. 9. We have heard the Ld. representatives of the parties and perused the materials on record. The facts are identical as were in ITA No.654/Ind/2017, wherein we have decided the issue of allowance of deduction, wherein we have restored the issue of allowance of deduction u/s 80P(2) of the Act for decision afresh to the A.O. by observing as under: 5. We have heard the rival submissions, peruse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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