Case Law Details
Chakan Petrol Depot Vs DCIT (ITAT Pune)
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 [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.
FULL TEXT OF THE ORDER OF ITAT PUNE
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.
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