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2019 (5) TMI 292 - ITAT PUNEDenial of deduction u/s.80IB(10) - denial for want of valid ‘Completion /Occupancy Certificate’ - production of Completion Certificate in appellate proceedings - HELD THAT:- The assessee was not in possession of the ‘Completion Certificate’ at the relevant point of time when the proceedings were going on before the Revenue Authorities. However, at present the assessee has filed ‘Completion Certificate’ before us and has pleaded that in view of earlier decision of M/S. RAJ KASLIWAL VERSUS DCIT- CENTRAL, AURANGABAD [2019 (4) TMI 1031 - ITAT PUNE] , the matter may be restored back to the file of Assessing Officer for proper adjudication in the interest of justice. We set aside the order of the CIT(Appeals) and restore the matter back to the file of Assessing Officer to adjudicate the issue after considering the ‘Completion Certificate’ which is now in possession of the assessee and as per law after providing reasonable opportunity of hearing to the assessee. - Appeal of the assessee is allowed for statistical purposes.
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