AMIT KUMAR CHATRATH,GHAZIABAD V. ITO WARD 1(5), GHAZIABAD

ITA 4174/DEL/2024

AI Insights

The case involves an appeal by Sh. Amit Kumar Chatrath against the order of the Commissioner of Income Tax (Appeals), Ghaziabad, which had rejected his claims for exemption under section 10 and loss from house property for the assessment year 2011-12. The CIT(A) had dismissed these claims on the grounds that they were not filed through a revised return, citing the decision of the Hon'ble Apex Court in Goetze (I) Ltd. The Tribunal, however, found that the CIT(A)'s decision did not impinge upon the appellate authority's jurisdiction to entertain new claims and thus restored the matter to the Assessing Officer for re-evaluation.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 473537 (ITAT-DELHI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-01-2025
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2011-2012
• Other Referred Cases: Goetze (I) Ltd. 284 ITR 323
• Laws Referred To: Income-tax Act, 1961
• Result in Favour of: Matter Remanded
• Court: TRIBUNAL
• Department Lawyers: SANJAY KUMAR
• Assessee Lawyers: VAIBHAV GOEL
• Keywords: Revised return
• Section: 251; 10

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER ITA No.4174/Del/2024 Assessment Year: 2011-12 Sh. Amit Kumar Chatrath, C/o- Vaibhav Goel, 75 Navyug Market, 1st Floor, Ghaziabad Vs. Income Tax Officer, Ward-1(5), Ghaziabad PAN :AFEPC3600H (Appellant) (Respondent) ORDER This assessee’s appeal for assessment year 2011-12, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Ghaziabad’s order dated 14.08.2019 in case no. 408966630150109 involving proceedings under section 147/144 of the Income-tax Act, 1961 (hereinafter referred to as ‘the Act’). 2. Heard both the parties at length. Case file perused. 3. Learned counsel at the outset invites the tribunal’s attention in the CIT(A)’s lower appellate discussion under challenge rejecting Assessee by Sh. Vaibhav Goel, CA Department by Sh. Sanjay Kumar, Sr. DR Date of hearing 21.01.2025 Date of pronouncement 21.01.2025 ITA No.4174/Del/2024 2 | P a g e his twin claims of section 10 exemption and loss from house property; amounting to Rs. 1,00,326/- and 1,20,000/-; respectively, as under: “9.1 Ground no. 1: The appellant has challenged the assessment of salary of Rs8,55,929/- contending that he should have been allowed an exemption of Rs. 1,00,326/ on account of allowances and u/s 10 and loss from house property income of Rs. 1,20,000/-. Examination of facts reveals that appellant never filed (TR and appellant's case was selected for scrutiny as credit cards payment were made and no ITR was filed by him. It is noted that no ITR was filed even in response to notice u/s 148. Keeping in view the decision of the Hon'ble Apex Court in the case of Goetze (I) Ltd. 284 ITR 323 read with sections 251 and 254 the powers of the CIT(A) to entertain additional claim not made by way of revised returns have been curtailed. Thus, it is held that there is no aberration in the action of the AO accordingly this ground of appeal is dismissed.” 4. Learned Departmental Representative vehemently argues in support of the impugned learned lower appellate discussion that the assessee has been rightly denied both these claims as the same could have been raised only in revised return before the Assessing Officer 5. I have given my thoughtful consideration to the Revenue’s vehement foregoing technical objections and find no reason to accept the same in the light of the fact that their lordships in Goetze India Ltd. (supra) have made it clear that the same does not impinges upon an appellate authority’s jurisdiction to entertain a new claim even without filing of a revised return to this effect. I ITA No.4174/Del/2024 3 | P a g e thus accept the assessee’s instant sole substantive ground in very terms and restore the matter back to the learned Assessing Officer for his afresh computation after verifying all the relevant facts as per law. 6. This assessee’s appeal is allowed for statistical purposes. Order pronounced in the open court on 21st January, 2025 Sd/- (SATBEER SINGH GODARA) JUDICIAL MEMBER Dated: 21st January, 2025. RK/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(A) 5. DR Asst. Registrar, ITAT, New Delhi "