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TMI Blog2013 (12) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... g any opportunity to the assessee to cross examine the witnesses - The AO and the CIT(A) both have violated the principles of natural justice - The AO should get the physical verification of the flats at J and K Block of the project through the DVO .It is also suggested that the each and every occupant of the flats should be contacted to verify whether any addition/alteration was done by them or the built up area is same as it was purchased originally, this can also be verified from the municipal authorities who have fixed municipal taxes for each unit separately - Decided against Revenue and the appeal was restored back for denovo assessment. - ITA No.6135/Mum/2011 - - - Dated:- 1-2-2013 - Shri B. R. Mittal And Shri Sanjay Arora,JJ. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by not accepting the returned income but going below it without the assessee resorting to the mechanism provided in the Act of filing revised return within the prescribed time or provisions of section 264. (v) On the facts and in the circumstances of the case and in law, the Ld.CIT(A) has again erred in overlooking the fact that this appeal order is not against the action of the Assessing Officer but withdraws the income offered by the assessee which is against the tenets of law as laid down by the Supreme Court in the case of Goetze (India) Ltd. 284 ITR 323. (vi) On the facts and in the circumstances of the case and in law, the Ld. CIT(A) has erred in holding that the assessee is entitled for deduction u/s.8OlB in respect of profit fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, order dated 22.2.2011. Being aggrieved, department is in appeal before us. 3. At the time of hearing, ld A.R. produced a decision dated 7.11.2012 of a coordinate bench of this Tribunal in assessee's own case for assessment years 04-05 to 2008-09 in I.T.A. Nos.4347 to 4351/M/2010 and contended that the issue is covered in favour of the assessee by the decision of the Tribunal. Ld D.R. did not dispute above contention of ld A.R. 4. We have considered submissions of ld representatives of parties and orders of authorities below and also the decision dated 7.11.2012 i assessee's own case(supra). We observe that the Tribunal, on the same set of facts in assessee's own case, has restored the appeals to the file of AO to decide the same deno ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice and fair play, we restore this entire issue back to the file of the AO. The AO is directed to take up the assessment proceedings denovo so far the claim of deduction u/s 80IB[10] is concerned . It is suggested that the AO should get the physical verification of the flats at J and K Block of the project through the DVO .It is also suggested that the each and every occupant of the flats should be contacted to verify whether any addition/alteration was done by them or the built up area is same as it was purchased originally, this can also be verified from the municipal authorities who have fixed municipal taxes for each unit separately. If the built up area of some of the flats are found to be in violation of the prescribed mandatory limit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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