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TMI Blog2012 (11) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... the order passed under Section 143(3) of Income Tax Act, 1961 ("Act") dated 30.12.2008 by the Learned Assistant Director of Income Tax (International taxation) Ahmedabad ("Ld. AO"), is wrong and bad in Law. 2. THAT the appeal filed, by the Appellant on 30.06.2009 before the Ld. CIT (A), against the assessment order served on the Appellant on 22/6/2009 in pursuance of the modified interim order parsed by the Hon'ble High Court of Gujarat, consisting of 3 scanned copy of signed Memo of appeal in Form 35. requisite fee, notice of demand, copy of assessment order, a valid appeal and Ld. CIT(A) has erred in dismissing the appeal in limine by treating it was an invalid and nonest appeal on the ground that it was not signed in ink and the date w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Law. 4. That on the facts and in the circumstances of the case and in law, the Ld. CIT(A) ought to have allowed the claim under Section 80IB (9) of the Act on merits (issue is covered by the judgment of Niko Resources in ITA Nos. 661 and 789/AHD/2005) in respect of mineral oil (natural gas) produced in Lakshmi & Gauri Development Area in respect of which the claim has been rejected by the Ld. AO on the following alleged grounds: 4.1 THAT the Natural Gas is not included in the expression "Mineral Oil" used in section 80IB of the Act. Therefore, section 80IB(9) of the Act is not applicable to Lakshmi and Gauri field/Development Area engaged in the production of Natural Gas. 4.1.1 THAT the Appellant could not be said to have derived profit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of well wise or undertaking wise employment of twenty or more workers in a manufacturing process carried on with the aid of power of satisfied without appreciating that same is not a pre-requisite condition for claiming a deduction under Section 80 IB (9) of the Act. 4.5 THAT the appellant has failed to fulfill the requirements of section80-IA(7) of the Act which is based in disregard the evidence furnished by the assessee to establish that each of the pre-condition envisaged u/s 80-IOB(7) of the Act stood fully satisfied. 5. THAT (he Ld. CIT (A) ought lo have allowed the Appellant's claim in respect of provision for site restoration which has been disallowed by the Ld AO on the alleged ground that: 5.1 Abandonment Costs/ Site Restoratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax Act 1961(hereinafter referred to as the Act) was finalized vide order dated 30-12-2008. The assessee feeling aggrieved by the assessment order preferred an appeal before Ld. CIT(A) who dismissed the appeal on the ground that on the appeal memo signature of authorized signatory is either faxed or zeroed or scanned. Even the place and the date of verification is not mentioned and therefore, the appeal filed on 31-06-2009 was treated as non-est and therefore, rejected in limine. 3. Ld. Authorized Representative for the assessee submitted that the case is covered by the decision of the Hon'ble Co-ordinate Bench, Ahmedabad rendered in the case of Cairn Engery India West BV vs. Additional Director Income Tax ITA No. 86, 457& 459 (Ahd) of 201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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