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TMI Blog2019 (4) TMI 1031X X X X Extracts X X X X X X X X Extracts X X X X ..... - Dated:- 16-4-2019 - Shri D. Karunakara Rao, AM And Shri Vikas Awasthy, JM For the Appellant : Shri S.N. Puranik For the Respondent : Mrs. Kesang Y. Sherpa ORDER PER D. KARUNAKARA RAO, AM : This appeal is filed by the assessee against the order of CIT(A)- 12, Pune, dated 12-02-2016 involving Assessment Year 2011-12. 2. Assessee raised the following grounds of appeal : 1. CIT(A) has erred rejecting/disallowing Appellants claim of deduction ₹ 9,74,91,682/- u/s.80IB(10), Appellant prays for allowing the same. 2. Appellant prays for just and equitable relief. 3. A.O. has erred in charging interest u/s.234B, same may please be cancelled. 4. Appellant prays to add, amend, alter, modify, c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vidences which includes the completion certificate issued by the Aurangabad Municipal Corporation and many other such related documents. Relevant submissions made by the ld. Counsel in writing vide the letter dated Nil (filed before the Registry on 26-10-18) are extracted here below : 6. After continuous follow up and compliances of minor lacuna s in maintenance aspect etc. fire dept. Finally issued No Objection Certificate on 16-08-2016 and Commissioner AMC reinstated the Certificate dated 31-03-2012 on 03-04-2017 by revoking cancellation dated 28-09-2012. The Certificate of Occupation reinstated by the Commissioner of AMC dated 03-04-2017 could not be submitted before CIT(A) though he asked for it, as same was not then received. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. On considering the objections raised by the ld. DR for the Revenue for admission of the said additional evidences, we find it relevant and appropriate to admit the additional evidences considering the significance of the same. The validity of the said completion certificate and its issuance is the subject matter of litigation and the same goes to the root of the matter relating to the valid claim of deduction u/s. 80IB(10) of the Act. Accordingly, we order the Revenue authorities to admit the additional evidences and re-adjudicate the only issue of claim of deduction u/s.80IB(10) of the Act. Thus, the impugned order is setaside and the issue is remitted back to the file of AO for making assessment afresh. Needless to say, AO shall g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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