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TMI Blog2015 (11) TMI 1053X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee to file an application to admit fresh evidence. Instead of this, he outrightly dismissed the appeal of the assessee. Thus remit the entire issue back to the file of the Assessing Officer for fresh consideration as he had no occasion to consider the above documents as it was first time filed with the Commissioner of Income-tax (Appeals). The Assessing Officer shall redecide the issue after giving adequate opportunity of hearing to the assessee. - Decided in favour of assessee for statistical purposes. - I. T. A. No. 558 /Mds/ 2015(assessment year 2011-12). - - - Dated:- 22-5-2015 - CHANDRA POOJARI (Accountant Member) and V. DURGA RAO (Judicial Member) Saroj Kumar Parida for the appellant. S. Das Gupta for the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w evidence under rule 46A of the Income-tax Rules. Moreover, the letter dated February 19, 2014 submitted before him did not make the assessee eligible for the claim of deduction under section 10B of the Act. The assessee did not produce sufficient evidence to grant deduction under section 10B of the Act as required by the hon'ble Delhi High Court in the case of CIT v. Regency Creations Ltd. [2013] 353 ITR 326 (Delhi). Hence, the Commissioner of Income-tax (Appeals) dismissed the ground of the assessee. Against this, the assessee is in appeal before us. 5. The learned authorised representative submitted that the Commissioner of Income-tax (Appeals) erred in denying the claim of deduction under section 10B of the Act on mere technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ok with the following documents : 1. Letter to the Deputy Commissioner of Income-tax dated Febuary 20, 2014. 2. Letter from the Ministry of Finance with regard to clarification of deduction under section 10B. 3. Letter from MEPZ dated February 19, 2014. 4. Letter from the Ministry of Commerce and Industry regarding approval of export-oriented unit scheme. 5. Reply dated August 12, 2013 to the assessee regarding applica tion for permission under special economic zones for setting up a service unit in MEPZ special economic zone. 6. Approval granted by MEPZ dated October 16, 2013. 7. On the other hand, the learned Departmental representative submitted that evidence brought on record is not sufficient to grant deduction u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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