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Case Law Details

Case Name : Unifrax India Ltd. Vs JCIT (ITAT Mumbai)
Appeal Number : ITA No. 504/AHD/2014
Date of Judgement/Order : 14/12/2022
Related Assessment Year : 2009-10
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Unifrax India Ltd. Vs JCIT (ITAT Mumbai)

ITAT Mumbai held that assessee is entitled to raise the additional legal submissions and also additional claims before the appellate authorities. Accordingly, appellate authorities have jurisdiction to entertain the new claim.

Facts- AO made various additions, being aggrieved, the Appellant carried all the above issues in appeal before the CIT(A). However, the CIT(A) declined to grant any relief and vide order dated 16.12.2013 dismissed all the grounds raised by the Appellant in this regard. Being aggrieved, the Appellant are now in appeal before us challenging the order passed by CIT(A).

Further, during the assessment proceedings vide letter dated 15.11.2013 the Appellant raised additional claim in respect of net foreign exchange gain of INR 8,93,939/- credited to the Profit & Loss Account. However, the Assessing Officer disregarded the same while the CIT(A), in appeal preferred by the Appellant, refused to entertain the claim.

Conclusion- Held that an assessee is entitled to raise not merely additional legal submissions before the appellate authorities, but is also entitled to raise additional claims. The appellate authorities have the discretion whether or not to permit such additional claims to be raised. It cannot, however, be said that they have no jurisdiction to consider the same. They have the jurisdiction to entertain the new claim. Thus, we hold that the CIT(A) erred in not adjudicating the claim of the Appellant raised by way of letter dated 15.11.2013.

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