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TMI Blog2019 (9) TMI 773X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the finding of the CIT(A) on all the issues and restore the issue before the AO to examine afresh by giving an opportunity of being heard to the assessee in accordance with law. Accordingly, we decide this issue in favour of the assessee against the revenue. - I.T.A. No.2444/Ahd/2015, I.T.A. No.3377/Ahd/2014, CO. No.19/Ahd/2015 (Arising out of ITA. No. 3377/Ahd/2014) - - - Dated:- 17-9-2019 - Shri Manish Borad, AM And Shri Amarjit Singh, JM For the Assessee : Shri P. M. Mehta G. M Thakor (AR) For the Revenue : Shri Vinod Tanwani (DR) ORDER PER AMARJIT SINGH, JM: The Revenue as well as assessee have filed the above mentioned appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing appeal before the Tribunal. Further, the board has issued one more circular vide Circular no.17/2019 dated 08/08/2019 and enhanced monetary limit for filing appeal before appellate Tribunal to ₹ 50,00,000/- . Further, in the said circular, the CBDT had instructed its officer s to file application for withdrawal of appeal already filed or not to pursue pending appeals. We, therefore, by taking into account the CBDT circular No. 3/2018 dated 11-7-2018 and Circular no.17/2019 dated 08/08/2019 and also considering the fact that tax effect involved in the present appeal is less than the amount of monetary limit fixed by the CBDT for not filing appeal, dismissed appeal filed by the revenue as not maintainable. We, further noted tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ITA. NO.2444/Ahd/2015 5. The assessee has filed the present appeal against the order dated 18.05.2015 passed by the Commissioner of Income Tax (Appeals)-8, Ahmedabad [hereinafter referred to as the CIT(A) ] relevant to the A.Y.2011-12. 6 . The assessee has raised the following grounds:- 1 The order passed by the Ld. CIT(A) is against the Law, equity and justice. 2. The ld. CIT(A) has erred in law and on facts in uphelding disallowance of interest made by the AO. Considering as excessive paymentn to the persons specified u/s 40A(2)(b) of the Act of ₹ 24,11,165/-. 3. The Ld. CIT(A) has erred in law and o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... P. G. Shrinagarpure 340583 2 Nicolian Inc. 3110629 3 Bhailal B. Patel 118044 4 Nicolian Security Finance Pvt. Ltd. 1794918 5 Titan Technologies Pvt. Ltd. 1390741 6 Rahul B. Patel 169007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... used the record. At the very outset, the Ld. Representative of the assessee has argued that the claim of the assessee in view of the provisions u/s 80-IA of the Act was not taken into consideration before the AO and the CIT(A) dismissed the additional ground on the basis of this fact the same was not generated from the assessment order, therefore, in the said circumstances, the additional ground is liable to be remanded before the AO in the interest of justice. The Ld. Representative of the assessee has also argued that the claim of the assessee has been allowed by the Hon ble ITAT in the earlier year by virtue of order dated 21.12.2012 but the claim in this year was not considered, hence, the claim of the assessee is liable to be allowed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e fact, you are requested to allow deduction/S 80-IA (4) of the Act. 11. The assessee filed the letter on 24.03.2014 but the AO passed the order dated on 28.03.2014 without discussing the claim of additional ground of assessee. Subsequently, the assessee filed an appeal before the CIT(A) who dismissed this ground on the basis of this fact the same was not originated from the assessment order. Anyhow in the interest of justice, this ground is liable to be adjudicated at the end of the AO. Accordingly, we set aside the finding of the CIT(A) on all the issues and restore the issue before the AO to examine afresh by giving an opportunity of being heard to the assessee in accordance with law. Accordingly, we decide t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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