Chakan Petrol Depot, Pune V. Deputy Commissioner of Income-tax, Central Circle -8, Pune

ITA 696/PUN/2022

AI Insights

The case involves Chakan Petrol Depot appealing against the order of the National Faceless Appeal Centre (NFAC), which upheld the processing under section 143(1) of the Income Tax Act, 1961, denying various deductions to the assessee for want of a revised return. The Tribunal noted that the NFAC's pre-condition of filing a revised return does not restrict the jurisdiction of appellate forums to entertain additional claims. The Tribunal directed the Assessing Officer to re-examine the deduction claims of the assessee afresh.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 137289 (ITAT-PUNE)
• Duration Of Justice: 6 month(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 30-03-2023
• Appeal Filed By: Assessee
• Order Result: AllowedAllowed
• Bench Allotted: A
• Next Hearing Date: 27-03-2023
• Assessment Year: 2015-2016
• Appeal Filed On: 18-09-2022
• Other Referred Cases: Goetze (India) Ltd. v. CIT (2006) 284 ITR 323 (SC)
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Principle of natural justice; Revised return
• Section: 143(1)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER ITA No.696/PUN/2022 Assessment Year 2015-2016 Chakan Petrol Depot, Hrishikesh Chambers, Chakan Talegaon Road, Chakan, Khed, Pune. PIN – 410 501 PAN AABFC1136E vs. The DCIT, Circle-8, Pune. Maharashtra. Appellant Respondent Assessee by : -None- Revenue by : Shri Ramnath P Murkunde Date of hearing : 28.03.2023 Date of pronouncement : 31.03.2023 आदेश / ORDER PER SATBEER SINGH GODARA, JM : This assessee’s appeal for assessment year 2007- 2008, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No. ITBA/NFAC/S/250/2022-23/1043935973(1), dated 19.07.2022, involving proceedings u/s. 143(1) of the Income Tax Act, 1961 (in short “the Act”). Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte. 2. The assessee pleads the following substantive grounds in the instant appeal : 2 ITA.No.696/PUN./2022 Chakan Petrol Depot, Pune. 1. “On the facts and in the circumstances of the case and in law the Id. CIT(A) erred in dismissing the appeal of the appellant on the ground that the Id. CIT(A) cannot entertain a claim not made in the return of income. 2. On the facts and in the circumstances of the case and in law the Id. CIT(A) erred in denying to admit the claim of the appellant by placing reliance on the decision of the Hon'ble Supreme Court in the case of Goetze India Ltd ignoring the fact that the Id. C1T(A) is empowered to entertain an additional claim in the course of appellate proceedings. 3. On the facts and in the circumstances of the case and in law the Id. CIT(A) agreed in principle that the tax has been unjustifiably levied on the remuneration and interest in the hands of the appellant firm when the partners have duly offered the said remuneration and interest to taxation in their respective return of income and paid taxes thereon, however erred in dismissing the appeal on technical grounds. The above ground may be allowed to be altered, amended, modified, deleted etc in the interest of natural justice.” 3. Suffice to say, it is evident from a perusal of the case file and with the able assistance coming from the Revenue side that the National Faceless Appeal Centre [in 3 ITA.No.696/PUN./2022 Chakan Petrol Depot, Pune. short the “NFAC”] herein has upheld sec.143(1) processing denying various deductions to the assessee for want of a revised return. Mr. Murkunde took us to the NFAC’s detailed discussion to this effect at page-8 of the NFAC’s order. He could hardly dispute that such a pre-condition of filing of a revised return nowhere impinges upon jurisdiction of various appellate forums; including this tribunal, for entertaining such additional claims as per hon’ble apex court’s landmark decision in Goetze (India) Ltd. v. CIT (2006) 284 ITR 323 (SC). Their lordships’ make it clear in para-9 of the said detailed discussion that all appellate authorities exercising their jurisdiction under the provisions of the Act could very well entertain even fresh claims without a revised return. We therefore direct the assessee’s jurisdictional Assessing Officer to examine the assessee’s corresponding deduction claim afresh as per law, preferably within three effective opportunities of hearing. Ordered accordingly. 4. This assessee’s appeal is allowed for statistical purposes in above terms. Order pronounced in the Open Court on 31.03.2023. Sd/- Sd/- (G.D. PADMAHSHALI) (SATBEER SINGH GODARA) ACCOUNTANT MEMBER JUDICIAL MEMBER Pune, Dated 31 st March, 2023 VBP/- 4 ITA.No.696/PUN./2022 Chakan Petrol Depot, Pune. Copy of the Order is forwarded to: 1. The Appellant; 2. The Respondent; 3. The NFAC, Delhi 4. 5. 6. The CCIT, Pune The DR ‘A’, ITAT, Pune Guard File BY ORDER, // True Copy // Senior Private Secretary ITAT, Pune