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TMI Blog2022 (12) TMI 697X X X X Extracts X X X X X X X X Extracts X X X X ..... nue is directed against the order passed by the Commissioner of Income-tax (Appeals)-13, Pune on 27-01-2020 in relation to the assessment year 2014-15. 2. The appeal is time barred by 92 days. The Revenue filed the appeal on 07-07-2020. Prima-facie, the delay pertains to the covid-19 pandemic period prevailed across the country. Therefore, the said delay is condoned, admitting the appeal for disp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the assessee had not obtained completion certificate and the project was required to be completed by 31-03-2012. The ld. CIT(A) overturned the assessment order on the reason that no deduction was claimed in respect of incomplete project and the deduction was actually claimed on pro-rata basis. In holding so, he relied on the order passed by the Tribunal in the assessee's own case for the prece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see, based on the facts peculiar to it only, for the immediately two preceding years granting deduction u/s.80IB(10) on pro-rata basis, which view has, in principle, been approved by various Hon'ble High courts, respectfully following the precedent, we uphold the impugned order without going into the details of the case relied by the ld. DR, which the ld. AR rightly distinguished. The impugned ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be considered for the purposes of inclusion under the head `Income from House property'. This amendment has been brought out w.e.f. 01-04-2018. Thus, this provision manifestly does not apply to the assessment year under consideration. Prior to the amendment, the Tribunal considered this aspect in several cases including Cosmospolis Construction vs. ITO (ITA No.230 & 231/PUN/18) and held that n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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