Rajdeep Publicity Private Limited, Ahmednagar, Ahmednagar V. Deputy Commissioner of Income Tax, Central Circle-1(2), Pune, Pune

ITA 484/PUN/2022

AI Insights

The case involves Rajdeep Publicity Private Limited, the appellant, contesting an order from the Commissioner of Income Tax (Appeals)-11, Pune, regarding the assessment year 2011-12. The core issue was the claim for deduction under section 80IA(4) of the Income Tax Act, 1961, which was initially included in the return of income filed in response to a notice under section 153A of the Act. The Tribunal had previously dismissed a similar claim in 2017, and the appellant reasserted this claim in the subsequent return, which was again rejected based on the precedent set in the earlier case.

• Counselvise Citation: [2022] 140 COUNSELVISE.COM (IT) 137517 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 5 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-12-2022
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: B
• Next Hearing Date: 27-12-2022
• Assessment Year: 2011-2012
• Appeal Filed On: 23-06-2022
• Other Referred Cases: ITA No.377/PUN/2015
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Section: 153A; 139(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.484/PUN/2022 िनधाᭅरण वषᭅ / Assessment Year : 2011-12 Rajdeep Publicity Private Limited, Rajdeep House, Near Bhide Hospital, Savedi, Ahmednagar- 414003. PAN : AABCR6660F Vs. DCIT, Central Circle- 1(2), Pune. Appellant Respondent आदेश / ORDER PER INTURI RAMA RAO, AM : This is an appeal filed by the assessee directed against the order of ld. Commissioner of Income Tax (Appeals)-11, Pune [‘the CIT(A)’] dated 27.04.2022 for the assessment year 2011-12. 2. At the outset, we find from the record that the appellant had filed the return of income in response to notice u/s 153A of the Income Tax Act, 1961 (‘the Act’) including the income as shown in the original return of income filed u/s 139(1) of the Act, wherein, similar claim for deduction u/s 80IA(4) was made and this claim Assessee by : None Revenue by : Shri Keyur Patel Date of hearing : 28.12.2022 Date of pronouncement : 30.12.2022 ITA No.484/PUN/2022 2 was came to be dismissed by this Tribunal in assessee’s own case vide ITA No.377/PUN/2015 decided on 06.04.2017. Once again, the above said claim for deduction u/s 80IA(4) was also made even in the return of income filed in response to notice u/s 153A of the Act. For the reasons stated in the order of the Tribunal (supra), the claim for deduction u/s 80IA(4) cannot be accepted. Accordingly, the grounds of appeal filed by the assessee stand dismissed. 3. In the result, the appeal filed by the assessee stands dismissed. Order pronounced on this 30 th day of December, 2022. Sd/- Sd/- (S. S. GODARA) (INTURI RAMA RAO) JUDICIAL MEMBER ACCOUNTANT MEMBER पुणे / Pune; ᳰदनांक / Dated : 30 th December, 2022. Sujeet आदेश कᳱ ᮧितिलिप अᮕेिषत / Copy of the Order forwarded to : 1. अपीलाथᱮ / The Appellant. 2. ᮧ᭜यथᱮ / The Respondent. 3. The CIT(A)-11, Pune. 4. The Pr. CIT (Central), Pune. 5. िवभागीय ᮧितिनिध, आयकर अपीलीय अिधकरण, “B” बᱶच, पुणे / DR, ITAT, “B” Bench, Pune. 6. गाडᭅ फ़ाइल / Guard File. आदेशानुसार / BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune.