SUNIL VISHAMBARNATH TIWARI,NAGPUR vs. I.T.O. WARD 1(4), NAGPUR
In the result, this appeal of the assessee is partly allowed
ITA 240/NAG/2015[2009-10]Status: DisposedITAT Nagpur20 Dec 2021AY 2009-10
Bench: Shri Sandeep Gosain, Jm & Shri O.P. Kant, Am Assessment Year: 2009-10 Sunil Vishambaharnath Tiwari, Vs. I.T.O. 87, Panchvati Builders, Hindustan Ward 1(4), Colony, Wardha Road, Nagpur- Nagpur. 440015. Pan No.: Aalpt 0719 L Appellant Respondent Assessee By: Shri Mahavir Atal (Ca) Revenue By : Shri Vitthal Bhosale (Sr.Dr) Date Of Hearing: 28/10/2021 Date Of Pronouncement: 20/12/2021 Order Per: Sandeep Gosain, J.M. This Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Nagpur Dated 30/05/2014 For The A.Y. 2009-10 Wherein Following Grounds Have Been Raised: “1. On The Facts & Circumstances Of The Case, Ld. Cit(A) Erred In Dismissing The Appeal Of The Assessee. 2. The Ld. Cit(A) Erred In Endorsing The View Taken By The A.O. Of Disallowing Claim Of The Assessee. 3. Assessee Craves Leave To Add & Alter Any Other Ground That May Be Taken At The Time Of Hearing.” 2. In This Appeal, There Is Delay Of 363 Days In Filing The Present Appeal For Which The Assessee Has Filed An Application For Condoning The Delay & The Contents Of The Same Are As Under:
For Appellant: Shri Mahavir Atal (CA)For Respondent: Shri Vitthal Bhosale (Sr.DR)
Section 253(5)
139 of the Act. Thus, on this ground, no disallowance U/s 80IB of the Act was warranted. Thus, the assessee succeeds on this account.
15. Now the second ground for disallowance of deduction U/s 80IB of the Act to the assessee was on account of non-submissions of completion certificate. In this regard, the ld AR has drawn our attention
