Jindal Intellicom Ltd., New Delhi V. ITO, New Delhi

ITA 3794/DEL/2015

• Counselvise Citation: [2018] 125 COUNSELVISE.COM (IT) 6791 (ITAT-DELHI)
• Duration Of Justice: 3 year(s) 1 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-07-2018
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2010-2011
• Appeal Filed On: 10-06-2015
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: RITIKA NAYYAR
• Keywords: Opportunity of being heard; Revised return

Judgement Text

1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI D BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA , ACCOUNTANT MEMBER, AND S HRI KULDIP SINGH , JUDICIAL MEMBER ITA NO. 3794 /DEL/201 5 [A.Y 20 1 0 - 1 1 ] JINDAL INTELLICOM LIMITED VS. THE I.T .O 28, NAJAFGARH ROAD WARD 4(2) NEW DELHI NEW DELHI PAN : AAACJ 0226 A [APPELLANT] [RESPONDENT] DATE OF HEARING : 11 . 0 7 .201 8 DATE OF PRONOUNCEMENT : 12 .0 7 .2018 ASSESSEE BY : MS. RITIKA NAYYAR, CA REVENUE BY : S HRI AMIT JAIN , SR. DR ORDER PER N.K. BILLAIYA , ACCOUNTANT MEMBER, T HIS APPEAL BY THE ASSESSEE IS PREFERRED AGAINST THE ORDER OF THE COMMISSIONER OF INCOME TAX [APPEALS] - V , NEW DELHI DATED 2 4 . 0 2 .201 5 PERTAINING TO A.Y 20 1 0 - 1 1 . 2 2. THE SUM AND SUBSTANCE OF THE GRIEVANCE OF THE ASSESSEE IS THAT THE CIT(A) ERRED IN NOT CONSIDERING THE NEW GROUND/ADDITIONAL CLAIM MADE BY THE ASSESSEE. 3. IT IS THE SAY OF THE ASSESSEE THAT THE CLAIM AROSE BECAUSE OF THE DECISION OF THE HON'BLE KARNATAKA HIGH COURT IN THE CASE OF YOKOGAWA INDIA LTD 341 ITR 385 WHICH ENTITLE D THE ASSESSEE FOR EXEMPTION U/S 10A OF THE INCOME - TAX ACT, 1961 [HEREINAFTER REFERRED TO AS 'THE A CT' ] . 4. FACTS ON RECORD SHOW THAT THE ORDER PRONOUNCED BY THE HON'BLE KARNATAKA HIGH COURT IS DATED 09.08.2011 WHEREAS TH E ASSESSEE HAD FILED ITS RETURN OF INCOME ON 21.09.2010. RECORDS FURTHER SHOW THAT WHEN THE ASSESSEE MADE CLAIM OF DEDUCTION U/S 10A OF THE ACT, THE SAME WAS DENIED BY THE AO WHO DREW SUPPORT FROM THE JUDGEMENT OF THE HON'BLE SUPREME COURT IN THE CASE OF GOETZ INDIA LTD 284 ITR 223 WHICH LAID DOWN THE RATIO THAT THE AO CANNOT ENTERTAIN A CLAIM OF DEDUCTION OTHERWISE THAN BY FILING A REV ISED RETURN AND SINCE THE ASSESSEE HAS NOT FILED ANY REVISED RETURN IN RESPECT OF CLAIMING DEDUCTION U/S 10A OF THE ACT, THE SAME WAS DENIED. 5. WE FIND THAT THE FIRST APPELLATE AUTHORITY ALSO HEAVILY RELIED UPON THE SAID JUDGMENT OF THE HON'BLE SUPREME C OURT. IN OUR CONSIDERED OPINION, THE SAID JUDGMENT DOES NOT PUT ANY FETTERS ON THE APPELLATE AUTHORITY IN 3 ENTERTAINING LEGAL CLAIMS WHICH THE ASSESSEE IS ELIGIBLE FOR. IN THE INTEREST OF JUSTICE AND FAIR PLAY, WE RESTORE THIS ISSUE TO THE FILE OF THE AO. THE AO IS DIRECTED TO ENTERTAIN THE CLAIM OF DEDUCTION U/S 10A OF THE ACT IN THE LIGHT OF JUDGMENT GIVEN IN THE CASE OF YOKOGAWA INDIA LIMITED [SUPRA] AND DECIDE THE ISSUE AS PER THE PROVISIONS OF LAW AFTER GIVING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 6 . IN THE RESULT, THE APPEAL OF THE ASSESSEE IN IT A NO. 3794 /DEL/2015 IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES . THE ORDER IS PRON OUNCED IN THE OPEN COURT ON 12 .0 7 .2018. SD/ - SD/ - [ KULDIP SINGH] [ N.K. BILLAIYA ] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 12 TH JU LY , 2018 VL/ COPY FORWARDED TO: 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR ASST. REGISTRAR, ITAT, NEW DELHI 4 DATE OF DICTATION DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE DICTATING MEMBER DATE ON WHICH THE TYPED DRAFT IS PLACED BEFORE THE OTHER MEMBER DATE ON WHICH THE APPROVED DRAFT COMES TO THE SR.PS/PS DATE ON WHICH THE FAIR ORDER IS PLACED BEFORE THE DICTATING MEMBER FOR PRONOUNCEMENT DATE ON WHICH THE FAIR ORDER COMES BACK TO THE SR.PS/PS DATE ON WHICH THE FINAL ORDER IS UPLOADED ON THE WEBSITE OF ITAT DATE ON WHICH THE FILE GOES TO THE BENCH CLERK DATE ON WHICH THE FILE GOES TO THE HEAD CLERK THE DATE ON WHICH THE FILE GOES TO THE ASSISTANT REGISTRAR FOR SIGNATURE ON THE ORDER DATE OF DISPATCH OF THE ORDER