TMI Blog2022 (8) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... nue : S/Shri Sardar Singh Meena S.P. Walimbe ORDER PER S.S. VISWANETHRA RAVI, JM : These three appeals by the assessee against the common order dated 26-02-2019 passed by the Commissioner of Income Tax (Appeals)-6, Pune [ CIT(A) ] for assessment years 2010-11, 2011-12 and 2012-13, respectively. 2. Since, the issues raised in these three appeals are similar basing on the same identical facts. Therefore, with the consent of both the parties, we proceed to hear these three appeals together and to pass a consolidated order for the sake of convenience. 3. First, we shall take up appeal in ITA No.675/PUN/2019 for A.Y. 2010-11. 4. The assessee raised three grounds of appeal amongst which the only issue emanates for our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h had been completed before 31.03.2008. The Assessing Officer in this regard was directed to verify the claim of the assessee for assessment years 2006-07 and 2007-08 and if the assessee had fulfilled the conditions laid down in section 80IB(10) of the Act, the Assessing Officer was directed to allow prorata deduction to the assessee in respect of sector No.7, which was not completed up to 31.03.2008. The relevant findings of the Tribunal in this regard are in paras 36 to 38 of the order. 19. In respect of assessment year 2009-10, it was held that where the assessee had not completed the buildings up to 31.03.2008, the assessee was not entitled to any claim of deduction under section 80IB(10) of the Act in assessment year 2009- 10. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s. 80IB(10)(a)(i) of the Act. Thus, the order of CIT(A) is justified and grounds raised by the assessee are dismissed. 7. In the result, the appeal of assessee is dismissed. ITA Nos. 676 677/PUN/2019, A.Ys. 2011-12 2012-13 8. Both sides are unanimous in stating that the issue raised in the appeal and the facts in ITA Nos.676 677/PUN/2019 are identical to ITA No. 675/PUN/2019. Since, the facts in ITA Nos.676 677/PUN/2019 are similar to ITA No.675/PUN/2019, the findings given by us while deciding the grounds of appeal of assessee in ITA No. 675/PUN/2019 would mutatis mutandis apply to ITA Nos.676 677/PUN/2019, as well. The appeals of assessee are dismissed, accordingly. 9. In the result, all the appeals of assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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