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TMI Blog2020 (12) TMI 167X X X X Extracts X X X X X X X X Extracts X X X X ..... 3.11 crore. CIT(A) allowed relief to the assessee by following the order of Tribunal above. Considering the fact that on identical ground of appeal on similar set of fact the assessee was allowed relief by Co-ordinate Bench of Tribunal. Respectfully following the same we do not find any merit in the ground of appeal raised by revenue. - Shri Pawan Singh Judicial Member And Dr. Arjun Lal Saini Accountant Member For the Appellant : Shri Hardik Vora - AR For the Respondent : Shri O P Vaishnav CIT(DR) ORDER PER PAWAN SINGH, JUDICIAL MEMEBR: 1. This appeal by revenue is directed against the order of ld. Commissioner of Income Tax (Appeals), Valsad [in short CIT(A) ] dated 30.03.2017, which arises from assessment order passed under section 143 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee filed its return of income declaring Nil income. In the return of income, the assessee claimed deduction under section 80IB. The Assessing Officer after serving the statutory notice under section 142(1) and 143(2) proceeded for reassessment. The Assessing Officer disallowed deduction under section 80IB of ₹ 3.11 crore in the assessment order passed under section 143(3) read with section 147 dated 20.03.2015. The deduction under section 80IB was disallowing as the ground that similar deduction was claimed in AY. 2007-08. On appeal before the ld. CIT(A) the action of Assessing Officer was reversed, thereby allowing deduction under section 80IB. The ld. CIT(A) allowed relief to the assessee by following decision of Tribunal in asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /2015 dated 02.09.2015. We have seen that the Assessing Officer reopened the case for assessee for the year under consideration on the ground that similar claim of deduction under section 80IB was disallowed in AY.2007-08. The Assessing Officer in reassessment order dated 20.03.2015 disallowed deduction under section 80IB of ₹ 3.11 crore. The ld. CIT(A) allowed relief to the assessee by following the order of Tribunal dated 02.09.2015 for AY.2007-08 in ITA No. 1667/AHD/2014. 7. Considering the fact that on identical ground of appeal on similar set of fact the assessee was allowed relief by Co-ordinate Bench of Tribunal. Respectfully following the same we do not find any merit in the ground of appeal raised by revenue. No contrary fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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