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TMI Blog2021 (12) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... onsideration of the order of the Tribunal that the remand to the assessing officer was not necessary in the peculiar facts of the case and on the other hand, as a final fact finding authority Tribunal itself could have appreciated the facts by itself. The assessment relates to the assessment year 2008-09 and at this distance of time, it is not in the interests of all to remand it to the assessing officer. We set aside the order of the Tribunal and remand the same for fresh consideration by the Tribunal itself. The Tribunal shall examine the issue arising under Section 80P(2)(6)(a) of the Act, as expeditiously as possible, preferably within six months. - ITA NO. 86 OF 2015 - - - Dated:- 10-8-2021 - THE HONOURABLE MR.JUSTICE S.V.BHATT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... satisfied with the order of the First Appellate Authority, the department preferred a 2nd appeal before the Income Tax Appellate Tribunal, Cochin. After considering the contentions raised, the Tribunal held that the issue relating to eligibility of the assessee for deduction under Section 80P(2)(a)(vi) of the Act required a detailed examination of the bye law and other relevant materials from the side of the assessing officer and accordingly remanded the matter for fresh consideration. The assessee has preferred this appeal under Section 260A of the Act which was admitted on two questions of law. 3. However, during the course of the hearing, it was felt that the questions of law are required to be re-framed. The questions of law arising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the peculiar facts of the case and on the other hand, as a final fact finding authority Tribunal itself could have appreciated the facts by itself. The assessment relates to the assessment year 2008-09 and at this distance of time, it is not in the interests of all to remand it to the assessing officer. In view of the above, we set aside the order of the Tribunal in ITA.No.590/Coch./2011 dated 12.04.2013 and remand the same for fresh consideration by the Tribunal itself. The Tribunal shall examine the issue arising under Section 80P(2)(6)(a) of the Act, as expeditiously as possible, preferably within six months. The assessee is given liberty to place additional materials if so advised, in support of the claim under Section 80P(2)(a)(6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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