TaxTMI 
TaxTMI 
2017 (6) TMI 295
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.... Apex Court in the case of Goetz India Vs. CIT 284 ITR 323 (SC). (b) That the appellant craves leave to add, delete, alter, modify or take new grounds of appeal. " 3. The Assessee is a company engaged in the business of establishing, operating, managing and controlling and dealing with fully and partly furnished commercial accommodation, cyber cafes etc. During the AY 2008-09, the Assessee filed its original return of income on 30 September 2008 decalring total loss at Rs. 23,351,825. In the return of income, the Assessee claimed TDS credit of Rs. 292, 672. The case was selected for scrutiny and the AO passed the order under section 143(3) dated 22 December 2010 determining returned loss as the assessed loss and granted TDS cred....
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....sessee, apart from reiterating the stand taken before the AO, also placed reliance on the following decisions, wherein it was laid down that claim for TDS credit can be made without filing a revised return of income. 1. Alpa Laboratories Ltd. vs ACIT [ITA 30/Ind/2012 (Indore)] 2. ITO vs Justice Rajiv Shakdher [ITA 50691Delhi/2012] 3. CIT vsDaljit Singh PyareLal& Co. 141 Taxman 538'(P&H) 4. CESC (India) Ltd. vs ITO 197 ITR 563 (Cal.)" 7. The CIT(A) agreed with the submission of the Assessee and directed the AO to give credit for TDS. The following were the relevant observations of the CIT(A). "5.1 I. have gone through the order, the grounds of appeal, the written submission and the other ma....
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....underlying income has been offered to tax in the AY 2008-09. Ground Nos 1 & 2 are, therefore, disposed of accordingly. 8. Aggrieved by the order of the CIT(A), the revenue has preferred the present appeal before the Tribunal. None appeared on behalf of the Assessee. The learned DR filed an application for adjournment. The same was rejected as the issue raised by the revenue in the grounds of appeal is covered against the revenue by several decisions, which we will refer to in the later part of this order. The AO in rejecting the application for rectification of the Assessee has referred to the decision of the Hon'ble Supreme Court in the case of Goetz India Ltd. 157 Taxmann 1 (SC) wherein it was held that the AO has not power to entertai....
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....sition that the Assessing Authorities are bound to compute the correct income only and collect only legitimate tax, hence, merely for a procedural lapse or technicalities, in our opinion, the assessee should not be compelled to pay more tax than what is due from him. Therefore, this situation has necessarily to be looked upon from the angle of duties of Assessing Authorities as stated earlier, CEDT is the Apex body for tax administration and it can also issue directions which are for the benefit of the assessee's though such directions may not be inconsonance with the provisions of law, hence, if a circular is now issued directing the assessing authorities to grant reliefs/refunds while completing the assessment proceedings, even though....
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....ower of the Appellate Tribunal under section 254 of the Income-tax Act, 1961". This has been interpreted in several judicial pronouncements as applicable even to the first appellate authorities. The Hon'ble Delhi High Court in the case of Jai parabolic Springs 306 ITR 42 (Delhi) has held that the appellate authorities under the Act, were free to consider a claim made by an Assessee even in the absence of a revised return of income and that the requirement for filing a revised return of income as laid down by the Hon'ble Supreme Court in the case of Goetz India Ltd. (supra) is applicable only when a claim is made contrary to the return of income before the AO. The Hon'ble Delhi High Court in the case of Bharat Aluminium 163 Taxman 430J, has ....