Xerox India Ltd. v. ACIT - Taxpublishers.in

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The Tax Publishers2021 TaxPub(DT) 4055 (Del-Trib)

INCOME TAX ACT, 1961

Section 246A

Assessee can always make a new claim before the appellate authorities which was not claimed before the AO by filing a revised return of income. Accordingly, issue was restored to CIT(A) with a direction to admit the additional ground and decide the issue as per fact and law after giving due opportunity of being heard to assessee.

Appeal [CIT(A)] - Additional claim - Rejection for want of filing of revised return before AO -

Assessee made additional claim by filing additional grounds CIT(A) rejected the same on the ground that assessee had not made such claims before by filing revised return as per section 139(5). Held: Assessee can always make a new claim before the appellate authorities which was not claimed before the AO by filing a revised return of income. Accordingly, issue was restored to CIT(A) with a direction to admit the additional ground and decide the issue as per fact and law after giving due opportunity of being heard to assessee.

Relied:CIT v. Pruthvi Brokers & Shareholders Pvt. Ltd. (2012) 23 taxmann.com 23 (Bom) : 2012 TaxPub(DT) 2671 (Bom-HC) and CIT v. Abhinitha Foundation Pvt. Ltd. (2017) 396 ITR 251 (Mad) : 2017 TaxPub(DT) 1942 (Mad-HC).

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2003-04

IN THE ITAT, DELHI BENCH