Star Engineers India Pvt.Ltd, Pune V. Deputy Commissioner of Income-tax, Circle - 08, Pune

ITA 318/PUN/2022

AI Insights

The case involves Star Engineers India Pvt. Ltd., the appellant, contesting decisions made by the Deputy Commissioner of Income Tax, Circle \\u2013 8, Pune, and confirmed by the National Faceless Appeal Centre (NFAC), Delhi. The primary issues were the disallowance of deductions under section 35(2AB) due to non-filing of specific forms and an addition of Rs.90,170 related to duty drawback discrepancies. The Tribunal found that the necessary documents were not considered by the CIT(A) and thus remanded both issues back to the AO for a fresh assessment.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 132828 (ITAT-PUNE)
• Duration Of Justice: 8 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-01-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 10-01-2023
• Assessment Year: 2018-2019
• Appeal Filed On: 08-05-2022
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL

Judgement Text

आयकर अपीलीय अधिकरण “ए” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.318/PUN/2022 धििाारण वर्ा / Assessment Year : 2018-19 Star Engineers India Pvt. Ltd., 54 2 D II Block, MIDC, Chinchwad, Pune – 411019 PAN : AAHCS6334B .......अपीलार्थी / Appellant बिाम / V/s. Deputy Commissioner of Income Tax, Circle – 8, Pune ......प्रत्यर्थी / Respondent Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde सुनवाई की तारीख / Date of Hearing : 11-01-2023 घोषणा की तारीख / Date of Pronouncement : 12-01-2023 आदेश / ORDER PER S.S. VISWANETHRA RAVI, JM : This appeal by the assessee against the order dated 11-03-2022 passed by the National Faceless Appeal Centre (“NFAC”), Delhi for assessment year 2018-19. 2. Ground No. 1 raised by the assessee is general in nature, hence, requires no adjudication. 2 ITA No.318/PUN/2022, A.Y. 2018-19 3. Ground No. 2 raised by the assessee challenging the action of CIT(A) in confirming the disallowance made by the AO u/s. 35(2AB) of the Act. 4. At the outset, we note that the said disallowance as confirmed by the CIT(A) for non-filing of Form 3CL and 3CLA which is evident from para 5.1 of the impugned order. The ld. AR placed on record the said Form 3CLA at page 34, Auditors Certificate at page 35, Form 3CL at pages 36 & 37 and Form 3CM at page 39 of the paper book. We note that the assessee uploaded these documents during First Appellate proceedings through on- line on 12-11-2021 which is evident from page 40 of the paper book. Further, it is also clear that the acknowledgement of e-proceedings at page 41 of the paper book clearly shows that the assessee filed Form 3CL on 05- 03-2022. Admittedly, the said relevant evidence has not been considered by the CIT(A) as it is established from para 5.1 of the impugned order. It is also the fact remains admitted that these documents were not before the AO. The NFAC, Delhi confirmed the order of AO in denying weighted deduction which resulted into the disallowance primarily for non-filing of Form 3CL and 3CLA. Since, the assessee proved those documents were filed during the course of appellate proceedings, but however, not been considered, in view of the same, we deem it proper to remand the matter to the file of AO for its fresh consideration. The assessee is liberty to file evidence, if any, in support of its claim. Thus, ground No. 2 raised by the assessee is allowed for statistical purpose. 5. Ground No. 3 raised by the assessee challenging the action of CIT(A) in confirming the addition of Rs.90,170/- being the difference in the figure of duty drawback. 3 ITA No.318/PUN/2022, A.Y. 2018-19 6. The ld. AR submits that the assessee has taken no credit for duty drawback and in actual fact the said difference does not belong to the assessee. The ld. DR fairly conceded that the issue requires fresh consideration for the submission of ld. AR before the AO. Therefore, in the facts and circumstances of the case, we deem it proper to remand the matter to the file of AO for its fresh consideration. The assessee is liberty to file evidence, if any, in support of its claim. Thus, ground No. 3 raised by the assessee is allowed for statistical purpose. 7. In the result, the appeal of assessee is allowed for statistical purpose. Order pronounced in the open court on 12 th January, 2023. Sd/- Sd/- (Inturi Rama Rao) (S.S. Viswanethra Ravi) ACCOUNTANT MEMBER JUDICIAL MEMBER पुणे / Pune; दिनाांक / Dated : 12 th January, 2023. रदव आदेश की प्रधिधलधप अग्रेधर्ि / Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant. 2. प्रत्यर्थी / The Respondent. 3. The CIT(A), NFAC, Delhi. 4. The CIT concerned. 5. दवभागीय प्रदतदनदि, आयकर अपीलीय अदिकरण, “ए” बेंच, पुणे / DR, ITAT, “A” Bench, Pune. 6. गार्ड फ़ाइल / Guard File. //सत्यादपत प्रदत// True Copy// आिेशानुसार / BY ORDER, वररष्ठ दनजी सदचव / Sr. Private Secretary आयकर अपीलीय अदिकरण ,पुणे / ITAT, Pune