TMI Blog2021 (2) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... totality of the facts of the case and in the interest of justice deem it proper to restore the issue to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to submit the assessment orders for assessment year 2016-17 and 2017-18 and other documentary evidences as required by him for deciding the appeal. Ld. CIT(A) shall decide the issue as per fact and law af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laim u/s 80JJA of the Income Tax Act, 1961. 2. There is a delay of 365 days in filing of the appeal before the Tribunal. The assessee has filed an application seeking condonation of delay stating that in the later years the AO has accepted the assessee s plea on the point of dispute in this appeal and therefore under the genuine impression that the dispute in this case was amenable to rectifi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... company M/s. BAMPSL Securities Ltd.. He filed his return of income on 23rd December, 2015 declaring total income of ₹ 3,09,030/-. The AO completed the assessment u/s 143 (3) on 30th December 2017 determining the total income of the assessee at ₹ 19,77,780/- wherein he disallowed the claim of ₹ 16,68,754/- made by the assessee u/s 80JJA in absence of complete note on collection/p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... book filed on behalf of the assessee . I find, the AO in the instant case disallowed the claim of deduction u/s 80JJA on the ground that the assessee did not file complete note on collection/processing and treatment of biodegradable waste and other supporting evidences. I find before the Ld. CIT(A) the assessee pleaded that the AO in the subsequent years i.e. assessment year 2016-17 and 2017-18 h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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