Tribunal allows delayed appeals, remits deduction claim for fresh examination. Appeals dismissed based on filing requirements.

The Tribunal admitted delayed appeals after condoning the delay due to sufficient cause. It remitted the deduction claim under section 10A back to the Assessing Officer for fresh examination, finding the initial assessment erroneous. Appeals for various assessment years were dismissed based on the mandatory nature of filing returns under section 139 to claim deductions under section 10A. The Tribunal allowed one appeal for statistical purposes, remitted another, and dismissed the rest in light of the filing requirements for claiming deductions under the Income Tax Act.

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Issues:
1. Delay in filing appeals before the Tribunal.
2. Validity of deduction claim under section 10A of the Income Tax Act.
3. Assessment for various assessment years.
4. Mandatory vs. directory nature of filing return of income under section 139.

Issue 1: Delay in filing appeals before the Tribunal:
The appeals filed by the assessee were delayed, with appeals in I.T.A. Nos. 521 to 524/Chny/2018 delayed by 4 days and I.T.A. No. 254/Chny/2016 delayed by 274 days. The assessee filed petitions to condone the delay, which were accepted after finding sufficient cause for the delay. The Tribunal admitted the appeals for adjudication.

Issue 2: Validity of deduction claim under section 10A of the Income Tax Act:
The assessee, a private limited company providing Call Support Services to foreign companies, claimed deduction under section 10A of the Act. The Commissioner found the initial assessment allowing the deduction to be erroneous and prejudicial to revenue as the return was filed late. The Commissioner directed the Assessing Officer to revise the assessment, disallowing the deduction. The Tribunal remitted the matter back to the Assessing Officer for fresh examination of the claim under section 10A.

Issue 3: Assessment for various assessment years:
For the assessment years 2011-12 and 2012-13, the Assessing Officer denied the deduction claim under section 10A due to delayed filing of the return of income. The Tribunal dismissed the appeals based on the mandatory nature of filing the return under section 139, following the decision of the Rajkot Special Bench. For the assessment year 2009-10, the appeal was dismissed as the assessee did not file a petition for condonation of delay.

Issue 4: Mandatory vs. directory nature of filing return of income under section 139:
The Tribunal held that filing the return of income under section 139 is mandatory to claim benefits under section 10A of the Act. The decision of the Rajkot Special Bench was followed, emphasizing the mandatory nature of filing under section 139. Consequently, appeals for the assessment years 2011-12, 2012-13, and 2009-10 were dismissed based on this interpretation.

In conclusion, the Tribunal allowed the appeal in I.T.A. No. 522/Chny/2018 for statistical purposes, remitted the matter back to the Assessing Officer for the assessment year 2010-11, and dismissed the appeals for the other assessment years based on the mandatory nature of filing returns under section 139 for claiming deductions under section 10A of the Income Tax Act.

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