2019 (6) TMI 373

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..... or completion /occupancy certificate was submitted, we find that restoring the issue back to the file of Assessing Officer for the purpose of verifying date would be an exercise in futility. This vital fact was inadvertently overlooked while passing the order dated 20.07.2018; hence the mistake crept in the order that needs to be rectified. Miscellaneous Application filed by the assessee is allowed.
Shri D. Karunakara Rao, AM And Shri Vikas Awasthy, JM For the Assessee : Shri V.L. Jain For the Revenue : Shri Rajesh Gawali ORDER PER VIKAS AWASTHY, JM This Miscellaneous Application has been filed by the assessee u/s.254 (2) of the Income Tax Act, 1961 (hereinafter referred to as 'the Act') seeking rectification of the Tribunal order d .....

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..... des heard. A perusal of the Tribunal order dated 20.07.2018 in ITA No.393/PUN/2016 by the Department reveals that the assessee has been held eligible for claiming deduction u/s.80IB(10) of the Act. However, the issue was restored to the file of Assessing Officer for limited purpose to verify the date on which the assessee approached the Pune Municipal Corporation for issuance of completion /occupancy certificate. The Para 8 of the Tribunal order dated 20.07.2018 wherein the Tribunal has given the final findings, is reproduced herein below : "8. In the instant case we find that the Architect issued completion certificate confirming completion of project as per sanctioned plan on 16- 02-2011. However, it is not emanating from records as to .....

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..... 24.06.2005 stated that the application for occupancy certificate was submitted to their office on 30.03.2009 by license architect Mr. Vikas Achalkar. However, as per the sanctioned layout of the plan for above mentioned project, amenity space of 1519.10 Sq. mtrs and 1100.88 Sq.mtrs was shown. Out of these two amenities spaces only 1519.10 Sq. mtrs space handed over to the PMC vide 7/12 extract dated 22.02.2013. It is clearly mentioned that the process of issuing completion certificate will be completed only after remaining amenity space of 1100.58 Sq. Mtrs will be handed over to PMC." 6. Since, the Assessing Officer has already verified from office of the Pune Municipal Corporation the date on which application for completion /occupancy .....

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