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TMI Blog2023 (8) TMI 72X X X X Extracts X X X X X X X X Extracts X X X X ..... ter afresh in respect of entitlement of the assessee for claiming deduction u/s 35(2AB) of the Act in accordance with law. Assessee appeal allowed for statistical purpose. - ITA Nos. 9206/DEL/2019 and 9207/Del/2019 - - - Dated:- 13-3-2023 - SHRI B.R.R. KUMAR, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER For the Appellant : Shri Nitin Kumar Sharma, C. A. For the Respondent : Shri Kanv Bali, Sr. D. R. ORDER PER YOGESH KUMAR U.S., JM These two appeals are filed by the assessee against two separate orders, both dated 30.09.2019 of the Ld. Commissioner of Income Tax (Appeals)-2 [(hereinafter referred to CIT (Appeals)] New Delhi, for assessment years 2015-16 and 2016-17. I.T.A. No. 9206/DE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 9206/DEL/2019 (A.Y. 2015-16) 4. Brief facts of the case are that, the assessee Company filed return declaring income of Rs. 26,92,98,410/-, the case of the assessee was selected or scrutiny through CASS and an assessment order came to be passed u/s 143 (3) of the Act on 11/08/2017 by determining the total income of the assessee at Rs. 30,77,89,980/- by disallowing the claim made u/s 35(2AB) of the Act. 5. As against the assessment order, the assessee has preferred an appeal before the CIT(A) and contended that the assessee company is recognized by DSIR as genuine R D facility centre for the purpose of Section 35(2AB) of the Income Tax Act. The assessee company has claimed deduction on the said bonafide belief. However, the A.O. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from DSIR, Time was granted as requested. Further time was requested on two more occasions. Time was granted till 30.09.2019. There is no response from the appellant. Long time has already lapsed from the date of institution of the appeal on 20.09.2017. Sufficient time has further been granted to the appellant for obtaining the necessary approval. But the appellant has not been able to adduce the requisite documentary evidence to allow its claim. 6.4. It is seen from the submissions and paper book that in earlier years, the application was filed by the appellant in form 3CK, But for the period 01.04.2013 to 31.03.2017, the application is not in form 3CK. It is not possible to dispute the correctness of reply given by the Scientist, DS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatistical purpose. I.T.A. No. 9207/DEL/2019 (A.Y. 2016-17) 14. The CIT(A) while deciding the issue invoked in the Assessment Year 2016-17, relied on the order of A.Y 2015-16 in Assessee s own case since the facts and circumstances of the case are similar to that of Assessment Year 2016-17, the issue involved in the present appeal is also restored to the file of the CIT(A) with a direction to the assessee to file Form 3CM issued by DSIR within the reasonable time and once the assessee produces the requisite documents of granting necessary approval to the assessee, the CIT(A) shall decide the matter afresh in accordance with law. Ordered accordingly. 15. Ergo, the appeal of the assessee is partly allowed for statistical pur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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