TMI Blog2020 (8) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... o remand this issue back to the file of CIT(A) for considering this issue afresh in the light of the submissions made by the parties. Accordingly, the grounds raised by the Revenue are allowed for statistical purposes. - ITA Nos.1334, 2045 And 2046/PUN/2017 - - - Dated:- 10-6-2020 - Shri D. Karunakara Rao, AM And Shri Partha Sarathi Chaudhury, JM For the Assessee : Shri Pratik Sandbhor For the Revenue : Shri S.P. Walimbe ORDER PER BENCH : There are three appeals under consideration. All the appeals are filed by the Revenue against the common order of CIT(A)-4, Pune dated 06-12-2016 and 05-05-2017, respectively for the Assessment Years 2012-13 to 2014-15. Since an identical issue is involved in all the appeals, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 013. Since Building D is not completed before 31-03-2013, the AO disallowed the claim made u/s.80IB(10) amounting to ₹ 5,06,90,983/-. Aggrieved thereby, the assessee approached the CIT(A) who allowed the claim of the assessee vide the discussion given in Para No.5.3.3 which is extracted below : 5.3.3 Thus, from the appraisal of the aforesaid facts, it is observed that the four buildings fulfill the criteria of the provisions stated u/s. 80IB(10). The question before me is whether the 80IB deduction for these four buildings be allowed considering the non completion of Building D as sanctioned in the original plan. Sec. 80IB a beneficial provision available to the assesses and as per the CBDT circulars issued from time to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s in four buildings i.e. A, B, C1, C2 has satisfied the criteria of provisions u/s 80IB(10) when it is undisputed fact that the projects of building 0 has not commenced at all? 4. For this and such other reasons as may be urged at the time of hearing, the order of the CIT(A) may be vacated and that of the Assessing Officer be restored. 5. The appellant craves leave to add, amend, alter or delete any of the above grounds of appeal during the course of appellate proceedings before the Hon'ble Tribunal. 4. At the outset the ld. DR for the Revenue made out a case that the order of CIT(A) is not a speaking order and brought our attention to the contention of para 5.3.3 read with the note furnished by the ld. AR and mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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