Case Law Details
Sulzer Pumps India Limited Vs DCIT (ITAT Mumbai)
As mentioned earlier, for the year under consideration, the assessee has paid a sum of Rs.51,28,703/- as Cess in the return filed by it. It did not claim the amount paid, as deduction in the return filed by it for AY 2012-13. However, in the light of the recent decision of the Hon’ble Bombay High Court in Sesa Goa Limited (supra), the assessee has filed an additional ground claiming that it is eligible for deduction of the amount paid as Cess for the year under consideration.
In Ultratech Cement Ltd. (supra), the Bombay High Court has held that “ an additional ground relating to claim of deduction u/s.80IA could not be permitted to be raised, if necessary evidence that assessee was entitled to claim was not on record and the assessee had no reason to satisfy appellate authority that ground now raised was bonafide and same could not have been raised earlier for good reasons.”
The above additional ground is a purely legal one and following the decision in NTPC v. CIT (1998) 229 ITR 383 (SC), we admit it for adjudication.
Since, the above issue has been raised for the first time before the Tribunal, we deem it appropriate to restore the issue back to the AO for passing an order in the light of the ratio laid down in Sesa Goa Ltd. (supra). Thus the additional ground of appeal is allowed for statistical purposes.
Please become a Premium member. If you are already a Premium member, login here to access the full content.
