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TMI Blog2024 (8) TMI 870X X X X Extracts X X X X X X X X Extracts X X X X ..... im of quantum of production. HELD THAT:- While deciding the issue in order [ 2020 (6) TMI 136 - ITAT DELHI] dated 02.06.2020, learned Tribunal factually verified the issue and ultimately concluded that the assessee is entitled to claim deduction u/s 80IC of the Act in respect of Unit III situated at Paonta Sahib. Since, the aforesaid decision of the Tribunal was not available before learned first appellate authority while deciding appeals for assessment years 2011-12, 2012-13, 2013-14, the disallowances were confirmed. While deciding the appeal for assessment year 2010-11, FAA not only held the reopening of assessment u/s 147 of the Act to be invalid as it was on a mere change of opinion, but he also decided the issue on merits following th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing identical issues, they have been clubbed together and disposed of in a consolidated order for the sake of convenience. 2. The only substantive issue involved in these appeals relate to disallowance of assessee s claim of deduction under section 80IC of the Income-tax Act, 1961 (in short the Act ). 3. Briefly the facts are, the assessee is a Hindu Undivided Family (HUF). As stated by the Assessing Officer, the assessee is engaged in the business of trading in all kinds of pipes. Besides, the assessee is also engaged in manufacturing of waste disposal bins for onward sales to various Government agencies and municipal boards, on tender basis. The assessee started claiming deduction under section 80IC of the Act in respect of finished produ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity. However, learned first appellate authority confirmed the disallowances in assessment years 2011-12, 2012-13 and 2014- 15. Whereas, he allowed the claim in assessment year 2010-11. 4. Before us, learned counsel appearing for the assessee submitted that while deciding the issue in assessment year 2014- 15, though, learned first appellate authority has confirmed the disallowances, however, while deciding assessee s appeal contesting such disallowance, the Tribunal in ITA No. 507/Del/2019, dated 02.06.2020 has allowed assessee s claim of deduction under section 80IC of the Act. He submitted, since, the disallowances in the impugned assessment years are based on the decision taken by the Assessing Officer in assessment year 2014-15, the iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecision of the Tribunal. 7. We have considered rival submissions and perused the materials on record. Undisputedly, the assessee has started claiming deduction under section 80IC of the Act for Unit III from assessment year 2010-11 onwards. It is a fact on record that assessee s claim of deduction under section 80IC of the Act was allowed in assessment years 2010-11, 2011-12, 2012-13 and 2013-14. In fact, assessment for assessment year 2010-11, the initial assessment year, was completed under section 143(3) of the Act after thoroughly examining the claim of deduction under section 80IC of the Act. While examining assessee s claim of deduction under section 80IC of the Act in assessment year 2014- 15, the Assessing Officer made a departure f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a mere change of opinion, but he also decided the issue on merits following the decision of the Tribunal in assessment year 2014- 15. 9. The facts discussed above clearly establish that all the assessment years under appeal, factually, stand on identical footing. Therefore, the contention of learned Departmental Representative that the assessment order for assessment year 2010-11 was not considered by the Tribunal while deciding the appeal for assessment year 2014-15, in our view, is irrelevant and immaterial. Moreso, considering the fact that in the reassessment order for assessment year 2010-11, the Assessing Officer himself has made it clear that reopening of assessment is based on the decision taken by the Assessing Officer in the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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