Case Law Details
Bector Food Specialties Ltd Vs JCIT (ITAT Chandigarh)
The issue under consideration is whether submitting additional claims before tribunal, which is not claim in return of income will be sustain in law?
ITAT states that, the case laws cited by the Ld. counsel for the assessee are applicable to the issue raised before us. Even the Hon’ble Bombay High Court in the case of “CIT vs. Pruthvi Brokers and Shareholders Pvt. Ltd.” (2012) 349 ITR 336 (Bom.) has observed that the assessee is entitled to raise not merely additional legal submissions before the appellate authorities, but is also entitled to raise additional clams before them. The appellate authorities have jurisdiction to deal not merely with additional grounds, which became available on account of change of circumstances or law, but with additional grounds which were available when the return was filed. The words ‘could not have been raised’ must be construed liberally and not strictly. There may be several factors justifying the raising of a new plea in an appeal and each case must be considered on its own facts. In view of this, taken by the assessee is admitted for adjudication. However, since the facts relating to this issue have not been examined by the lower authorities, hence, this issue is restored to the file of the Assessing Officer for adjudication of the same on merits irrespective of the fact whether this claim was made in the return of income not.
FULL TEXT OF THE ITAT JUDGEMENT
The present appeal has been preferred by the assessee against the order dated 28.03.2013 of the Commissioner of Income Tax (Appeals)-II, Ludhiana [hereinafter referred to as CIT(A)].
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