TaxTMI 
TaxTMI 
2009 (10) TMI 572
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....med for the first time in the assessment year 2003-04. The explanation of the assessee for not claiming such a deduction in the earlier years was due to ignorance of law and in the assessment year 2003-04 during the course of assessment proceedings, only such a claim was made on the advice of M/s. Prakash K. Prakash, chartered accountant. The Assessing Officer disallowed the claim on the ground that no such deduction was claimed in the preceding years and even in succeeding years. The assessee preferred appeal there against before the Commissioner of Income-tax (Appeals). The Commissioner of Income-tax (Appeals), after examining the record filed before him, was of the opinion that the assessee had satisfied the conditions stipulated for cla....
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....nditions stipulated under section 80-IB. This application has also been dismissed by the Tribunal, vide its order datedJanuary 16, 2009. Challenging that order I. T. A. No. 365 of 2009 has been filed by the assessee. In these circumstances, we have taken both the appeals together. 3. The submission of the learned counsel for the appellant remains the same, which was the basis of filing the application under section 254(2) before the Tribunal, viz., the Commissioner of Income-tax (Appeals) had after perusal of the records before him had allowed the deduction and the Assessing Officer could not sit in appeal over the aforesaid findings of the Commissioner of Income-tax (Appeals). To buttress his submissions, the learned counsel for ....
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....he first instance. However, when we look into the nature of the findings arrived at by the Commissioner of Income-tax (Appeals), we find that there is no merit in these submissions. From the order of the Commissioner of Income-tax (Appeals), it cannot be discerned that any specific finding was arrived at by the Commissioner of Income-tax (Appeals) to the effect that the assessee satisfied the conditions stipulated in section 80-IB even in respect of the assessment year 1997-98. We can also note that the observation is made by the Commissioner of Income-tax (Appeals), on the basis of the record produced before him, that the claim under section 80-IB is found to be in order. There is no discussion of any documents produced before the Commissi....
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.... the decision of the hon'ble Supreme Court in the case of Goetze (India) Ltd. v. CIT [2006] 284 ITR 323 the Income-tax Appellate Tribunal, Delhi Bench `A' on the basis of the above facts noted that the indus-trial undertaking started business in the previous year relevant to assessment year 1997-98 and no claim was made perhaps due to the fact that it was 100 per cent export-oriented organization. It was also noted that from the records it was not clear whether in assessment years 1997-98 to 2002-03 the assessee claimed deduction under section 10A or section 80HHC of the Act. All of a sudden in assessment year 2003-04 the claim was made under section 80-IB of the Act by filing the revised computation of income, without filing the revised re....