Smt.Sajida Begum , Mysore V. The Income Tax Officer Ward-1(3), Mysore

ITA 1230/BANG/2018

• Counselvise Citation: [2019] 117 COUNSELVISE.COM (IT) 5966 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 18 day(s)
• Appeal Type: Income Tax (Transfer Pricing) Appeal
• Pronouncement Date: 01-05-2019
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Assessment Year: 2011-2012
• Appeal Filed On: 13-04-2018
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PADMA MEENAKSHI
• Keywords: Additional evidence; Set aside
• Section: 54F; 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC-B BENCH : BANGALORE BEFORE SHRI ARUN KUMAR GARODIA, ACCOUNTANT MEMBER ITA NO. 1 230 / BANG/201 8 ASSESSMENT YEAR : 20 1 1 - 12 SMT. SAJIDA BEGUM, 2970, SAJJAD ALI STREET, MANDI MOHALLA, MYSORE. PAN: AZUPB6194K VS. THE INCOME TAX OFFICER, WARD 1 (3), MYSORE. APPELLANT RESPONDENT APPELLANT BY : SHRI RAVISHANKAR, ADVOCATE RESPONDENT BY : SMT. PADMA MEENAKSHI, JCIT (DR) DATE OF HEARING : 0 7 . 0 5 .2018 DATE OF PRONOUNCEMENT : 11 . 0 5 .201 8 O R D E R PER SHRI A.K. GARODIA, ACCOUNTANT MEMBER THIS APPEAL IS FILED BY THE ASSESSEE WHICH IS DIREC TED AGAINST THE ORDER OF LD. CIT (A), MYSURU DATED 19.09.2017 FOR ASSESSMENT YEAR 2011-12. 2. THE GROUNDS RAISED BY THE ASSESSEE ARE AS UNDER. 1. THE LEARNED CIT (APPEALS), ERRED IN APPLYING THE LAW ESTABLISHED BY GOETZE (INDIA) LTD. VS.CIT, REPORTED IN (2006) 1 57 TAXMAN 1 THAT NO CLAIMS WERE MADE BEFORE THE A.O. THROUGH A VALID RETURN. IN FACT NO RETURNSWERE FILED IN THIS CASE AND THE ASSESSMENT W AS COMPLETED U/S. 144 R.W.S. 147 DT.28.10.2014. 2. THE LEARNED CIT (APPEALS), ERRED IN NOT REMANDIN G THE ADDITIONAL EVIDENCE PRODUCED BY THE APPELLANT TO THE A.O., TO EXAMINE THE CLAIM U/S.54F AND 80U. 3. IN VIEW OF THE ABOVE AND OTHER GROUNDS THAT MAY BE URGED AT THE TIME OF THE HEARING OF THE APPEAL, THE APPELLANT PR AYS THAT THE APPEAL MAY BE ALLOWED IN THE INTEREST OF JUSTICE AND EQUIT Y. 4. THE ASSESSMENT IS CONTRARY TO FACTS AND LAW. ITA NO.1230/BANG/2018 PAGE 2 OF 3 3. IT WAS SUBMITTED BY LD. AR OF ASSESSEE THAT IN P ARA 3 OF HIS ORDER, IT IS HELD BY CIT (A) THAT THE ASSESSEE HAD CLAIMED RELIEF FOR DE DUCTION U/S. 54F AND U/S. 80U FOR THE FIRST TIME. HE ALSO POINTED OUT THAT I T IS ALSO STATED BY HIM IN SAME PARA OF HIS ORDER THAT AS PER THE JUDGEMENT OF HON BLE APEX COURT RENDERED IN THE CASE OF GOETZ (INDIA) LTD. VS. CIT AS REPORTED IN 284 ITR 323, NO DEDUCTION CAN BE CLAIMED BY THE ASSESSEE WITHOUT FILING REVIS ED RETURN OF INCOME. HE SUBMITTED THAT THIS IS BY NOW A SETTLED POSITION OF LAW THAT THIS JUDGEMENT OF HONBLE APEX COURT RENDERED IN THE CASE OF GOETZ (I NDIA) LTD. VS. CIT (SUPRA) IMPINGES UPON THE POWERS OF THE AO AND NOT UPON THE POWERS OF CIT (A) AND TRIBUNAL AND THEREFORE, THE CIT (A) SHOULD HAVE DEC IDED THE ISSUE ON MERIT AND SINCE HE HAS NOT DONE SO, THE MATTER MAY BE RESTORE D BACK TO THE FILE OF CIT (A) FOR DECISION ON MERIT. THE LD. DR OF REVENUE SUPPO RTED THE ORDER OF CIT(A). 4. I HAVE CONSIDERED THE RIVAL SUBMISSIONS AND I FI ND FORCE IN THE SUBMISSIONS OF LD. AR OF ASSESSEE THAT AS PER THE JUDGEMENT OF HON BLE APEX COURT RENDERED IN THE CASE OF GOETZ (INDIA) LTD. VS. CIT (SUPRA), ONLY THE AO CANNOT ENTERTAIN A NEW CLAIM MADE BY THE ASSESSEE WITHOUT FILING REVIS ED RETURN OF INCOME BUT AS PER THIS JUDGEMENT OF HONBLE APEX COURT, THE CIT ( A) AND TRIBUNAL HAS TO DECIDE ON MERIT ABOUT ANY SUCH CLAIM IF SUCH CLAIM IS RAISED BEFORE THESE AUTHORITIES. HENCE, I SET ASIDE THE ORDER OF CIT ( A) AND RESTORE THE MATTER BACK TO HIS FILE FOR DECISION ON MERIT REGARDING ALLOWAB ILITY OF DEDUCTION U/S. 54F AND U/S. 80U OF IT ACT AFTER PROVIDING ADEQUATE OPPORTU NITY OF BEING HEARD TO BOTH SIDES. 5. IN THE RESULT, THE APPEAL FILED BY THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON THE DATE MENT IONED ON THE CAPTION PAGE. SD/- (ARUN KUMAR GARODIA) ACCOUNTANT MEMBER BANGALORE, DATED, THE 11 TH MAY, 2018. /MS/ ITA NO.1230/BANG/2018 PAGE 3 OF 3 COPY TO: 1. APPELLANT 4. CIT(A) 2. RESPONDENT 5. DR, ITAT, BANGALORE 3. CIT 6. GUARD FILE BY ORDER SENIOR PRIVATE SECRETARY, INCOME TAX APPELLATE TRIBUNAL, BANGALORE.