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Case Law Details

Case Name : Chakan Petrol Depot Vs DCIT (ITAT Pune)
Appeal Number : ITA No.696/PUN/2022
Date of Judgement/Order : 31/03/2023
Related Assessment Year : 2015-2016

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.

2. The assessee pleads the following substantive grounds in the instant appeal :

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. C1 T(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 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 3 1.03.2023.

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