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TMI Blog2019 (1) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim of deduction u/s.10A of the Act before the CIT(A) who eventually allowed the same rejecting the assessee’s original claim of deduction u/s.10B of the Act. Further, we find the assessee is not legally correct in stating that there is no need for referring to the alternative claim issue u/s.10A of the Act as the decision of the CIT(A) is not final legally. Assessee should have reasonably anticipated the existence of the appeal by the Revenue when the alternative claim is allowed and against the Revenue. We are of the view that Ld. Counsel for the assessee failed in not making mention to the likely existence of appeal by the Revenue. Coming to the expunging of the last line Para No.10 of our order, we find that it is a fact that there ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deduction u/s.10B of the Act. On finding that the order passed by the CIT(A) does not constitute a speaking order on various issues and arguments raised by the assessee in the grounds, the appeal of the assessee was partly allowed for statistical purposes. In the process, the absence of any reference/ground with regard to alternate claim of deduction u/s.10A of the Act was mentioned to in Para No.10 of the order of the Tribunal - ITA No.510/PUN/2015. 3. Aggrieved with the above reference to the absence of ground relating to alternate claim of deduction u/s.10A of the Act which was allowed by the CIT(A), assessee filed the present Miscellaneous Application and seeks expunging of the said reference to alternate claim of deduction u/s.10A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... u/s.10B of the Act. 5. Coming to the present Miscellaneous Application filed in connection with the assessee's appeal ITA No.510/PUN/2015, Ld. Counsel for the assessee brought our attention to the grounds and mentioned that all of them revolves around the claim of deduction u/s.10B of the Act, the claim made by the assessee originally in the return of income. There is absolutely no reference to the alternate ground u/s.10A of the Act and there is no need for assessee to raise the same. Making special reference to Para No.10 of the order of the Tribunal, Ld. Counsel for the assessee submitted that the last sentence of Para No.10, i.e. "As such, there is no clear ground with regard to the alternative claim of deduction u/s.10A of the Act." n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Tribunal in the assessee's appeal - ITA No.510/PUN/2015. It is undisputed fact that the grounds raised by the assessee revolves around the absence of ground on the claim of deduction u/s.10A of the Act. It is also undisputed fact that the assessee raised this alternate claim of deduction u/s.10A of the Act before the CIT(A) who eventually allowed the same rejecting the assessee's original claim of deduction u/s.10B of the Act. Further, we find the assessee is not legally correct in stating that there is no need for referring to the alternative claim issue u/s.10A of the Act as the decision of the CIT(A) is not final legally. Assessee should have reasonably anticipated the existence of the appeal by the Revenue when the alterna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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