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================== relief was given to the appellant on the basis of fresh evidence filed by the appellant."

3. Briefly the facts are, the assessee an individual is carrying on its activity as a soft ware service provider. For the assessment year under dispute, the assessee filed its return of income on 24-9-2009 declaring a total income of Rs.2,76,430/- after claiming exemption u/s 10A of the Act of an amount of Rs.61,89,355/-. During the scrutiny assessment proceedings, the Assessing Officer noticed that the assessee had entered into contract agreement with M/s. Hilton Hotel, New York, USA vide agreement dated 17-5-2006 as per which the assessee was required to provide services being 'people soft application development and support' stated as actually the 'remote maintenance' of the accounting software used by the Hotel in the running of the business at USA. The assessee stated before the Assessing Officer that earlier, the assessee was actually been providing services in USA itself. For personal reasons prior to the previous year relevant to the assessment year 2009- 10 came back to India and resumed his business connection with USA contractor for providing services as software export. In this connection, the assessee got itself registered with the Software Technology Parks of India, Hyderabad. The assessee also produced copy of the SOFTEX forms cleared by the STPI invoice wise which was shown as marked for the realisation of the respective banker so that the corresponding foreign exchange remittance is to be received and repatriated into India through the banker. The Assessing Officer further noticed that the bank account of the assessee reflect the deposit of foreign exchange in USA account and its transmission to the bank account in India by June, 2009. The Assessing Officer further Sri Muralikrishna Chada, Hyd..

================== noted the fact that the bank account extracts indicated the receipt of foreign exchange by the banker through the assessee's account viz., Citi Bank in USA to the Citi Bank in India both showing the names of the assessee. The Assessing Officer, however disallowed the claim of exemption u/s 10A of the Act by observing that the assessee failed to file the corresponding Foreign Exchange Inward Remittance Certificate (FIRC) and the invoice wise payments as per the SOFTEX forms are not reflected in the bank account corresponding to the contract amount claimed as received from the contract against the said invoices, totalling to US $1,29,000/- on which basis the claim of 10A exemption is based. The assessee being aggrieved of the disallowance of exemption u/s 10A of the Act preferred an appeal before the CIT (A).