आयकर अपील(cid:547)य अ(cid:876)धकरण, राजकोट Ûयायपीठ, राजकोट।

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER /ITA No. 247 to 250 & 260/RJT/2024 आयकर अपील सं .

Assessment Years: 2012-13, 2013-14, 2017-18 (cid:467)नधा(cid:91)रण वष(cid:91) /

2018-19 & 2010-11 Assistant Commissioner of Bhawani Industries India LLP Income-tax, Cicle-2(1), Rajkot, C/1-B, 236/3 GIDC, Aji Industrial बनाम/

Room No.311, 3^rd Floor, Aaykar Vs. Estate, Rajkot-36 003 Bhawan, Race Course Ring Road, Rajkot-360 001 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AACFB 8046 R (अपीलाथ(cid:568)/Assessee) ((cid:292)×यथ(cid:568) /Respondent)

आयकर अपील सं

/.ITA No.254 to 256/RJT/2024 /Assessment Years: 2010-11, 2012-13 & 2013-14 (cid:467)नधा(cid:91)रण वष(cid:91)

Bhawani Industries India LLP Assistant Commissioner of Income- C/1-B, 236/3 GIDC, Aji tax, Cicle-2(1), Rajkot, Room No.311, बनाम/

Industrial Estate, Rajkot-36 Vs. 3^rd Floor, Aaykar Bhawan, Race

003 Course Ring Road, Rajkot-360 001 èथायीलेखासं./जीआइआरसं./PAN/GIR No.: AACFB 8046 R (अपीलाथ(cid:568)/Assessee) ((cid:292)×यथ(cid:568) /Respondent)

Assessee by : Shri Mehul Ranpura, ld.AR (cid:467)नधा(cid:91)(cid:464)रती क(cid:551) ओर से/

राजèव क(cid:551) ओर से

/Revenue by : Shri Sanjay Punglia, Ld. CIT-DR &

Shri Abhimanyu Singh Yadav, Sr-DR Date of Hearing : 02/07/2025

सुनवाई क(cid:551) तार(cid:547)ख /

Date of Pronouncement : 27/08/2025

घोषणा क(cid:551) तार(cid:547)ख /

आदेश/Order

Per Bench,

This is bunch of eight appeals, consisting six cross-appeals file by the Revenue and assessee in ITA Nos.260 & 254/RJT/2024 for Assessment Years (AY) 2010-11, ITA Nos.247 & 255/RJT/2024 A.Y. 2012-13, ITA Nos. 248 & 256/RJT/2024 for AY 2013-14 and remaining two appeals by Revenue in ITA Nos.249-250/RJT/2024 for AYs 2017-18 and 2018-19 are directed against the separate orders under section 250 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’) passed by the National Faceless Appeal Centre, Delhi [in short ‘Ld.CIT(A)/NFAC’], which in turns arise out of separate assessment orders passed by the Assessing Officer, under section 143(3)/143(3A) r.w.s.

143(3B) r.w.s.263 of the Act.

2. Since, the issues involved in all the appeals of Revenue and Assessee are common and identical; therefore, these appeals have been heard together and are being disposed of by this consolidated order. For the sake of convenience, the grounds as well as the facts narrated in ITA No. 260/Rjt/2024 for Assessment Year 2010-11, have been taken into consideration for deciding the above appeals en masse

3. Although, these appeals filed by the Revenue and Assessee contain multiple ground of appeals. However, at the time of hearing we have carefully perused all the grounds raised by the Revenue as well as raised by the Assessee. Most of the grounds raised by the Revenue as well as Assessee, are either academic in nature or contentious in nature. However, to meet the end of justice, we confine ourselves to the core of the controversy and main grievances of Revenue and the Assessee as well. With this background, we summarize and concise the grounds raised by the Revenue as well as Assessee, as follows:

(1) The Ld. CIT(Appeals), NFAC, Delhi has erred in law and on facts in directing to allow deduction claimed by the assessee u/s 80IC of the I.T. Act amounting to Rs. 2,88,50,633/-, on the Rudrapur Unit despite the fact that no books of accounts of either Rudrapur unit or Rajkot unit were produced for verification, and also without appreciating the fact that, the Rudrapur unit on which huge deduction has been claimed, does not have any manufacturing capacity but is only capable to process semi-finished goods sent by the Rajkot Unit.

[This is Ground No.1 of Revenue`s appeal in ITA No.260/RJT/2024 for A.Y.2010-11, Ground No.1 in ITA No.247/RJT/2024 for A.Y.2012-13, Ground No.1 in ITA No.248/RJT/2024 for A.Y.2013-14, Ground No.1 in ITA No.250/RJT/2024 for A.Y.2018-19 ]

(2) The Ld. CIT(Appeals), NF