DATA INTENSITY INDIA PRIVATE LIMITED ,HYDERABAD V. ASSISTANT / DEPUTY COMMISSIONER OF INCOME-TAX CORPORATE CIRCLE - 1(1), CHENNAI

ITA 244/CHNY/2025

AI Insights

The case involves Data Intensity India Private Limited, which appealed against the order of the Commissioner of Income Tax (Appeals) confirming the disallowance of a deduction claimed under section 10AA for the assessment year 2021-22. Initially, the CPC disallowed the deduction due to the absence of Form No. 56F. After the assessee filed a rectification application and submitted the required form, the CPC allowed the deduction and revised the demand to nil. Consequently, the Tribunal found no grievance left for the assessee and dismissed the appeal as infructuous.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 315976 (ITAT-CHENNAI)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-05-2025
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2021-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: ANITHA; C.I.T
• Assessee Lawyers: V. SIVA KUMAR; VIRTUAL
• Keywords: Set aside; Rectification of order

Judgement Text

" आयकर अपीलीय अिधकरण, ‘सी’ Ɋायपीठ, चेɄई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘C’ BENCH, CHENNAI ŵी मनु क ुमार िगįर, Ɋाियक सद˟ एवं ŵी एस. आर. रघुनाथा, लेखा सद˟ क े समƗ BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.:244/Chny/2025 िनधाŊरण वषŊ / Assessment Year: 2021-22 Data Intensity India Private Limited, Building No.3B, Smartworks - Raheja Mind Space, Survey No.64, TSIIC Software Units Layout, Mindspace, Madhapur, Telangana – 500 081. vs. Assistant / Deputy Commissioner of Income Tax, Corporate Circle – 1(1), Chennai – 600 034. [PAN:AABCE-8828-N] (अपीलाथŎ/Appellant) (ŮȑथŎ/Respondent) अपीलाथŎ की ओर से/Appellant by : Shri. V. Siva Kumar, Advocate (Virtual) ŮȑथŎ की ओर से/Respondent by : Ms. Anitha, Addl.C.I.T. सुनवाई की तारीख/Date of Hearing : 13.05.2025 घोषणा की तारीख/Date of Pronouncement : 14.05.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER: This appeal by the assessee is filed against the order of the Commissioner of Income Tax, Appeal, ADDL/ JCIT (A)-1, Ludhiana, for the assessment year 2021-22, vide order dated 28.11.2024. 2. The assessee-company filed its return of income for the Assessment Year 2021-22 by claiming deduction u/s 10AA. The CPC :-2-: ITA. No.:244/Chny/2025 processed the return of income u/s. 143 (1) of the Act on 28.12.2022 and disallowed the deduction claimed u/s.10AA of the Act for want of Form No.56F. 3. Aggrieved, the assessee preferred an appeal before the ld.CIT(A) NFAC. The ld.CIT(A) confirmed the addition made by the CPC by passing an order dated 28.11.2024 by denying the claim of deduction u/s.10AA of the Act. 4. Aggrieved by the order of the ld.CIT(A), the assessee preferred an appeal before us. Meanwhile the assessee filed an application before the CPC for rectification of mistake in intimation passed u/s.143(1) of the Act by furnishing the Form 56F. 5. The CPC, Bangalore passed a rectification order dated 24.11.2023 u/s.154 of the Act by allowing the deduction claimed u/s.10AA of the Act by revising the demand as NIL. 6. We have heard the rival contentions and note that the assessee has not furnished the order of CPC u/s.154 of the Act dated 24.11.2023 before disposal of the appeal by the ld.CIT(A). Hence, the CIT(A) has confirmed the order of CPC passed u/s.143(1) of the Act. Since the assessee’s claim of deduction u/s.10AA of the Act has already been allowed by the CPC in its rectification order u/s.154 of the Act dated 24.11.2023, the assessee do not have any grievance before us. Hence, :-3-: ITA. No.:244/Chny/2025 the order of the ld.CIT(A) is set aside and the appeal filed by the assessee is also disposed of as infructuous. 7. In the result, the appeal filed by the assessee is dismissed as infructuous. Order pronounced in the open court on 14th May, 2025 at Chennai. Sd/- Sd/- (मनु क ुमार िगįर) (MANU KUMAR GIRI) Ɋाियक सद˟/Judicial Member (एस. आर. रघुनाथा) (S. R. RAGHUNATHA) लेखासद˟/Accountant Member चेɄई/Chennai, िदनांक/Dated, the 14th May, 2025 SP आदेश की Ůितिलिप अŤेिषत/Copy to: 1. अपीलाथŎ/Appellant 2. ŮȑथŎ/Respondent 3.आयकर आयुƅ/CIT– Chennai/Coimbatore/Madurai/Salem 4. िवभागीय Ůितिनिध/DR 5. गाडŊ फाईल/GF "