TMI Blog2020 (2) TMI 978X X X X Extracts X X X X X X X X Extracts X X X X ..... on record. As there is no grievance to the assessee against the order of the learned PCIT as it got relief from the order of the learned CIT (A) as discussed above. Accordingly, we do not find any reason to adjudicate the issue raised by the assessee. - ITA No. 749/AHD/2017 (Asstt. Year: 2012-2013) - - - Dated:- 5-2-2020 - SHRI RAJPAL YADAV, VICE PRESIDENT AND SHRI WASEEM AHMED, ACCOUNTANT MEMBER Assessee by: Shri Chirag Shah, A.R Revenue by: Shri M.S.A Khan, C.I.T.D.R ORDER PER WASEEM AHMED, ACCOUNTANT MEMBER: The captioned appeal has been filed at the instance of the Assessee against the order of the Learned Principal Commissioner of Income Tax, Vadodara-2, dated 02/03/2017 (in short Ld. PCIT ) arising in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he view that the assessee has been wrongly allowed the deduction under section 80P(2)(a)(i) of the Act for ₹ 21,44,284.00 in view of the provisions of section 80P(4) of the Act. Accordingly the learned PCIT vide his order dated 2 March 2017 held the assessment order as erroneous insofar prejudicial to the interest of Revenue. 3.2 The assessee against the order of the learned PCIT preferred an appeal before us. 3.3 However, in the meantime, the AO in view of the direction of the learned PCIT framed the assessment under section 143(3) read with section 263 of the Act and disallowed the deduction to the assessee claimed under section 80P(2)(a)(i) of the Act for ₹ 21,44,284.00 vide order dated 23-06-2017. 3.4 The assessee a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... available on record. As there is no grievance to the assessee against the order of the learned PCIT as it got relief from the order of the learned CIT (A) as discussed above. Accordingly, we do not find any reason to adjudicate the issue raised by the assessee. 6.1 Before parting, we are conscious to the fact that neither the ld. AR nor the ld. DR before us has brought anything on record whether there was any appeal preferred by the Revenue before the ITAT against the order of the ld CIT-A vide Appeal No. CIT (A)/ Vadodara-2/10096/17-18 dated 29-5-2018. Assuming, if there is no appeal by the Revenue then the dispute in the present case has reached to its finality. Otherwise the dispute in the present appeal assumes importance. But at the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
