, , आयकर अपीलीय अिधकरण इंदौर (cid:586)ायपीठ इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI UDAYAN DAS GUPTA, JUDICIAL MEMBER ITA No. 26/Ind/2024 (AY: 2007-08) ITA No. 27/Ind/2024 (AY: 2009-10)

Vaishali Developers And बनाम/ Income Tax Officer-1(2), Builders, Vs. Bhopal

240 MP Nagar Zone-I, Bhopal (PAN:AACFV7638P)

(Assessee/Appellant) (Revenue/Respondent)

Assessee by Shri S.S. Deshpande, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 27.01.2025 Date of 24.02.2025 Pronouncement आदेश / O R D E R Per B.M. Biyani, AM:

The captioned two appeals are filed by assessee against a consolidated order of first-appeal dated 30.03.2017 passed by learned Commissioner of Income-tax (Appeals)-1, Bhopal [“CIT(A)”] which in turn arises out of assessment-orders dated 18.03.2016 & 25.02.2016 for Assessment-Years [“AY”] 2007-08 & 2009-10 passed by ITO-1(2), Bhopal [“AO”] u/s 143(3) of the Income-tax Act, 1961 [“the Act”].

2. Since these appeals arise from a single order and the issue for adjudication is identical; they were heard together at the request of parties and are being disposed of by this consolidated order for the sake of convenience, brevity and clarity.

3. At the outset we would like to mention that the impugned order was passed on 30.03.2017 and the present appeal was filed on 12.01.2024. The assessee has mentioned “date of service or communication of order” as 29.12.2023 in Form No. 36 (Appeal Memo) and accordingly claims that the present appeal has been filed within the prescribed period of 60 days. Shri Harsh Malhotra, partner of assessee-firm, has filed an affidavit on Page 146 of Paper-Book of AY 2007-08 / Page 165 of Paper-Book of AY 2009-10, making a solemnised averment that the impugned order was served upon assessee on 29.12.2023 only after making an application. Ld. DR appearing for revenue was directed, vide order-sheet dated 27.05.2024, to verify assessee’s averment. Pursuant to this, Ld. DR submitted a report of AO dated 12.07.2024. Ld. DR narrated that the AO has sent despatch register but it does not indicate about service of impugned order. Ld. DR accepts that nothing can be made out from despatch register regarding service of order upon assessee. Further, the AO has stated in his report “As per available records, the CA for Vaishali Developers and Builders has received the order on 29.12.2023”. Therefore, the date of service claimed by assessee as 29.12.2023 is not disputed and the present appeal is found to have been filed in time. The limitation issue is dissolved and the appeal is treated as valid, proceeded for hearing.

4. This is 2^nd round of litigation before ITAT. The background facts are such that the assessee is a partnership-firm engaged in the business of builders and developers. For AY 2007-08 & 2009-10 involved in these appeals, the assessee filed original returns declaring total income of Rs. Nil after claiming deduction u/s 80-IB(10) of Rs. 38,81,630/- & Rs. 62,10,754/- respectively. The cases were selected for scrutiny and the assessment-orders dated 21.12.2009 & 09.12.2011 respectively were passed after denying assessee’s claim of deduction u/s 80-IB(10). The assessee carried matters upto ITAT, Indore in ITA No. 497/ Ind/ 2012 & 19/ Ind/ 2013. The ITAT, Indore passed order dated 25.11.2014 whereby the matters were restored to AO for de novo consideration with certain directions. This way, the 1^st rounded ended. Pursuant to ITAT’s order, the AO passed fresh assessment- orders dated 18.03.2016 & 25.02.2016 respectively again denying the deduction u/s 80-IB(10) to assessee. Aggrieved, the assessee went in first- appeals before CIT(A) but did not get any success. Now, the assessee has come in next appeals before ITAT. Accordingly, this is 2^nd round before ITAT.

5. The grounds raised in these appeals are as under:

ITA 26/Ind/2024 for AY 2007-08:

“1. Thatonthe facts and in the circumstances ofthe case and in law, the decision ofthe learned CI