Appeal dismissed for disallowed customs duty expenses under protest.

The appeal against the disallowance of the fresh claim of customs duty expenses under protest was dismissed by the Appellate Tribunal, upholding the decision of the Ld. CIT(A) based on the Customs Authority's order. The Tribunal found no grounds to interfere with the lower authority's decision, ultimately leading to the dismissal of the appeal.

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Issues:
The appeal against the order passed by the Ld. Commissioner of Income Tax(Appeals)-1, Ahmedabad for Assessment Year 2016-17.

Delay in Filing Appeal:
The appeal was found to be time-barred by 68 days, but the delay was condoned due to the situation during the Corona period.

Fresh Claim of Custom Duty Expenses:
The assessee made a fresh claim of customs duty expenses amounting to Rs. 1,53,45,844/- under protest during assessment proceedings. The Assessing Officer did not allow the claim, citing lack of power to allow expenses not claimed in the return of income. The Ld. CIT(A) permitted the assessee to raise the claim but ultimately rejected it under Section 43B(a) of the Act, based on a decision by the Deputy Commissioner of Customs.

Appellate Authority's Decision:
The Appellate Tribunal observed that since the assessee was not required to pay the customs duty as per the Customs Authority's order, the claim for payment under protest could not be allowed under Section 43B(a) of the Act. The Tribunal found no reason to interfere with the Ld. CIT(A)'s decision, leading to the dismissal of the appeal.

Conclusion:
The appeal against the disallowance of the fresh claim of customs duty expenses under protest was dismissed by the Appellate Tribunal, upholding the decision of the Ld. CIT(A) based on the Customs Authority's order. The Tribunal found no grounds to interfere with the lower authority's decision, ultimately leading to the dismissal of the appeal.

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