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TMI Blog2013 (11) TMI 1762X X X X Extracts X X X X X X X X Extracts X X X X ..... R ORDER Shri A.K.Garodia: Both these appeals are assessees' appeals which are directed against two separate orders of ld.CIT (A)-V Baroda both dated 21/11/2012 in respect of two different Assessees, i.e. M/s. Sagar Associates and M/s. Sagar Builders for Asst. Year 2005-06. Since the issue involved is common and identical, both these appeals were heard together and are being disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ilding residential houses cannot be said to have fulfilled the conditions for the claim of deduction u/s.80IB(10) as in sale of the houses, the appellant has executed the sale deed of the incomplete house and that the execution of construction agreement for construction of the incomplete house would render the appellant ineligible for the claim of deduction u/s.80IB(10) and that such act would tan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth the sides that, in both the appeals, the claim of the assessee(s) regarding deduction u/s.80-IB(10) of the Act was disallowed by ld.CIT(A) on this basis that the assessee sold the plot separately and completed the construction work separately and, therefore, not eligible for deduction u/s.80-IB(10) of the Act. 4. Learned AR of the assesse submitted that the issue involved in these two appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l was heard by the ITAT C Bench Ahmedabad in the case of Satsang Developers vs. ACIT in ITA No.1011/Ahd/2012 for AY 2008-09 and one of the Members, i.e. Accountant Member is common and, therefore, the issue will be decided on similar line as per the decision in that case. Both the sides agreed to this proposition. 5.1 As per the recent Tribunal order rendered in the case of Satsang Developer ..... X X X X Extracts X X X X X X X X Extracts X X X X
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