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TMI Blog2017 (6) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... s and in the circumstances of the case and in law the ld. CIT(A) has erred in deleting the addition of Rs. 51,764/- made u/s 36(1)(va) of the I.T. Act. 2. At the start of the hearing, an adjournment application was moved by Shri Anil Kumar Nuhal representing Kalani & Co. Chartered Accountants stating that the ld. counsel for the assessee Shri P.C. Parwal who was to argue the matter could not attend the subject hearing due to certain personal exigencies. It was accordingly requested to adjourn the hearing in the matter. At the same time, it was submitted that the issue involved in both these appeals is covered by the decision of this Bench in assessee's own case for A.Y. 2009-10 and 2010-11 dated 24.01.2017 and therefore, where the Bench so decides to hear these matters today, these two appeals may be decided taking into consideration the said decision passed by this Bench and other material available on record. 2.1 We have taken note of the fact that due to personal exigencies, the matter could not be represented by ld Counsel for the assessee Shri P C Parwal, at the same time, given that the issue involved in these two appeals is stated to be covered in assessee's case by our o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... project is to be considered together for ascertaining the date of completion of the construction of the housing project? (iv) Whether where some of the flats in a block are not fulfilling the condition of allotment of the flat, entire deduction is to be disallowed or the claim is to be restricted proportionately?" "(9.7) In light of above, it is clear that the authority which has been authorized and mandated to approve the development and construction of housing projects in the Jaipur region is the Jaipur Development Authority. Further, in terms of Section 3(1) read with section 3(3) of the JDA Act, the Jaipur Development Authority is deemed to be a local authority for the purposes of this Act which includes the development and construction of housing projects in the Jaipur region. The other local authorities such as Municipality or Gram Panchayat shall work in their respective jurisdictions and at the same time when it comes to the development and construction of housing projects, the applicant can seek the permission through the concerned local authority and such authorities shall forward the application with their recommendations, if any to Jaipur Development Authority. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is in progress. The assessee has challenged this letter of JDA dated 08.05.2012 stating that it doesn't specify the nature of civil work which is in progress and secondly, this letter was never received by the assessee. In our view, there are not enough material on record for us to take a view in the matter. In the interest of justice and fair play, the matter require to be setaside to the file of AO for fresh examination so that all relevant facts and documents are brought on record to determine the actual date of completion of blocks A to G." "(10.10) In light of above, it is clear that in respect of bock H & I, the construction has been completed as on 31.03.2012 even though the approval has been granted on 11.07.2012 and completion certificate issued by JDA on 1.08.2012. The delay in issuance of completion certificate cannot be attributed to the assessee and the assessee cannot be penalized by way of denial of tax deduction which it is otherwise eligible to and solely on the ground of delay in issuance of completion certificate. As held by Hon'ble Bombay High Court in case of Hindustan Samuh Awas ltd (supra), the explanation has introduced an element of unnecessary strictnes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0) of the Act in these limited cases. In our view, the legislature has used the expression "allotment" and not the expression "booking" of the residential unit which precede the allotment of residential unit as generally understood in the housing sector. Unless, in a given case, where the booking and allotment are same as demonstrated through the contractual understanding between the builder and the allottee of the residential unit, it would not be correct to use these terms inter-changeably. In light of above directions, we accordingly set-aside the matter to the file of the AO to examine the allotment of flats made by the assessee in entirety and examine the satisfaction of conditions under clause (e) and clause (f) of section 80IB(10) of the Act. " "(12.7) In light of above discussions and taking into consideration the entirety of facts and circumstances of the cases including the arguments and legal authorities quoted before us, the Revenue's appeal for both the years is partly allowed with above directions for statistical purposes." 2.4 In light of the above, given that there are no changes in the facts and circumstances of the case, the matter relating to claim of deduct ..... X X X X Extracts X X X X X X X X Extracts X X X X
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