Prof. Asha Kaul, Ahmedabad V. The Dy.CIT, Circle-14, Ahmedabad

ITA 29/AHD/2014

• Counselvise Citation: [2017] 128 COUNSELVISE.COM (IT) 6115 (ITAT-AHMEDABAD)
• Duration Of Justice: 3 year(s) 3 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-04-2017
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 17-04-2017
• Assessment Year: 2010-2011
• Appeal Filed On: 06-01-2014
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: S K DEV
• Assessee Lawyers: P M MEHTA
• Section: 148

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD SMC BENCH AHMEDABAD BEFORE SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER, AND SHRI S. S. GODARA, JUDICIAL MEMBER. ITA NO.29/AHD/2014 (ASSESSMENT YEAR:2010-11) PROF. ASHA KAUL HOUSE NO. 434, IIM CAMPUS, VASTRAPUR, AHMEDABAD 380015 APPELLANT VS. DCIT, CIRCLE-14, AHMEDABAD RESPONDENT PAN: AIHPK6722A /BY ASSESSEE : MR. P. M. MEHTA, A.R. /BY REVENUE : MR. S. K. DEV, SR. D.R. /DATE OF HEARING : 17.04.2017 /DATE OF PRONOUNCEMENT : 19.04.2017 ORDER PER S. S. GODARA, JUDICIAL MEMBER THIS ASSESSEES APPEAL FOR ASSESSMENT YEAR 2010-11 ARISES AGAINST THE CIT(A)-XXI, AHMEDABADS ORDER DATED 27.11.2013, PAS SED IN APPEAL NO. CIT(A)-XXI/357/12-13, UPHOLDING ASSESSING OFFICERS ACTION DISALLOWING HER SECTION 80QQB DEDUCTION CLAIM OF RS.1,65,650/-, IN PROCEEDINGS U/S.143(3) R.W.S. 147 OF THE INCOME TAX ACT, 1961; IN SHORT THE ACT. ITA NO. 29/AHD/2014 (PROF. ASHA KAUL VS. DCIT) A.Y. 2010-11 - 2 - 2. RELEVANT FACTS OF THE CASE ARE IN A NARROW COMPA SS. THE ASSESSEE HAD FILED HER RETURN ON 23.07.2010 STATING INCOME OF RS .27,12,110/-. THE ASSESSING OFFICER NOTICED THAT SHE HAD NOT DECLARED PROFESSIONAL FEE RECEIVED FROM M/S. PHI LEARNING PVT. LTD. AND SAGE PUBLICATI ONS INDIA PVT. LTD. IN HER RETURN OF INCOME. HE THUS ISSUED SECTION 148 N OTICE ALLEGING ESCAPEMENT OF TAXABLE INCOME FROM BEING ASSESSED. THE ASSESSE E THEREAFTER FILED HER RETURN SHOWING INCOME OF RS.28, 27,749/- INCLUDING HOUSE PROPERTY AND INTEREST INCOME. SHE FURTHER CLAIMED THE IMPUGNED SECTION 80QQB DEDUCTION OF RS.1,65,654/- IN RESPECT OF ROYALTY IN COME FROM THE ABOVE TWO PARTIES. THE ASSESSING OFFICER REJECTED THE SAME IN HIS ORDER DATED 15.10.2012 QUOTING HER FAILURE IN FILING THE NECESS ARY FORM NO.10CCD. THE CIT(A) AFFIRMS HIS FINDINGS DESPITE THE FACT THAT T HE ASSESSEE HAD DULY PLACED ON RECORD THE SAID FORM. HE IS OF THE VIEW THAT SU CH A BENEFIT IS NOT ADMISSIBLE IN THE COURSE OF RE-ASSESSMENT. THIS LE AVES THE ASSESSEE AGGRIEVED. 3. WE HAVE HEARD BOTH THE PARTIES STRONGLY REITERAT ING THEIR RESPECTIVE STANDS AGAINST AND IN SUPPORT OF THE IMPUGNED DISAL LOWANCE. THERE IS NO DISPUTE THAT THE ASSESSEE HAD FILED HER FORM 10CCD ONLY IN THE COURSE OF LOWER APPELLATE PROCEEDINGS. WE QUOTE THIS TRIBUNA LS DECISION IN (2012) 20 TAXMANN.COM 97 (DELHI) MRS. MANJU KAPOOR DALMIA VS. ITO TO HOLD THAT FILING OF SUCH FORM IS MERELY A PROCEDURAL DEFECT N OT TO BE CONSTRUED AS VIOLATION OF A MANDATORY CONDITION. WE THEN NOTICE THAT THE CIT(A) FOLLOWS HONBLE APEX COURTS DECISION IN (1992) 64 TAXMAN 4 42 (SC) CIT VS. SUN ENGINEERING WORKS (P.) LTD. TO CONCLUDE THAT ASSESS EES CLAIM IS NOT LIABLE TO BE ACCEPTED IN COURSE OF RE-ASSESSMENT. WE FIND TH IS APPROACH TO BE A PURELY HYPER TECHNICAL ONE. IT RATHER GOES AGAINST THE DE CISION ITSELF WHEREIN THEIR LORDSHIPS MAKE IT CLEAR THAT SUCH A CLAIM CANNOT BE PERMITTED TO BE RAISED IN THE COURSE OF RE-ASSESSMENT UNLESS RELATABLE TO THE INCOME SOUGHT TO BE TAXED ITA NO. 29/AHD/2014 (PROF. ASHA KAUL VS. DCIT) A.Y. 2010-11 - 3 - WHICH HAD EARLIER ESCAPED ASSESSMENT. WE THEREFORE FIND NO FORCE IN LEARNED CIT(A)S REASONING UPHOLDING THE IMPUGNED DISALLOWA NCE OF SECTION 80QQB DEDUCTION. THE ASSESSING OFFICER IS ACCORDINGLY DI RECTED TO ALLOW THE SAME AFTER CONDUCTING NECESSARY VERIFICATION AS PER LAW. 4. THIS ASSESSEE SUCCEEDS IN HER INSTANT APPEAL. [PRONOUNCED IN THE OPEN COURT ON THIS THE 19 TH DAY OF APRIL, 2017.] SD/- SD/- ( PRAMOD KUMAR ) (S. S. GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER AHMEDABAD: DATED 19/04/2017 TRUE COPY S.K.SINHA / COPY OF ORDER FORWARDED TO:- / REVENUE 2 / ASSESSEE ! / CONCERNED CIT 4 !- / CIT (A) ( )*+ ,--. . /0 / DR, ITAT, AHMEDABAD 1 +23 / GUARD FILE. BY ORDER / . // . /0