TaxTMI 
TaxTMI 
2017 (12) TMI 880
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....in law, the ld. CIT(A) has the power u/s 251 of the Income Tax Act to accept the claim of the assessee for amending the return except otherwise than by filing a revised return. 2. That the appellant reserves the right to amend, alter or add to any ground(s) of appeal before or at the time of hearing of the appeal." 3.The brief facts qua the issue are that theassessee filed its return of fringe benefits on 27.11.2006 showing value of fringe benefit at Rs. 8,28,82,508/- and the same was processed u/s 115WE of the I.T. Act, 1961. Thereafter, notice u/s 115WE(2) r.w.s 142(1) of the Act, was issued to the assessee. During the assessment proceedings, the assessee claimed that expenditure of Rs. 2,24,48,941/- was incurred on uniform of employ....
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....the assessee in the return. During the hearing, the assessee also emphasized on the order of Hon'ble Kolkata ITAT in assessee's own case in ITA Nos.2182/Kol/2006 wherein the assessee claimed prior period expenditure of Rs. 1,00,000/-, during the assessment proceedings of that assessment year. In this case, the claim of the assesseewas rejected by the AO but the same was allowed by the ld. CIT(A) and on further appeal to the ITAT by Revenue wherein the Hon'ble ITAT upheld the order of ld. CIT(A) dismissing the appeal of the Revenue. In this order at para 20.2 the Hon'ble ITAT held as follows: "We are aware at this juncture that any claim could be made only by filing a valid return as has been held by the Hon'ble Apex Court in the case Goet....
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....udgment of the Hon'ble Supreme Court in the case of Goetze(India) Ltd. Vs. CIT (284 ITR 323) clearly says that appellate authorities have the power to allow deduction or claim for expenditure of the assessee to which he was otherwise entitled even though no claim was made by the assessee in the return of income and accordingly, he had made a claim before the ld. CIT(A) who had allowed the claim of the assessee. The ld. Counsel stated that intheassessee's own case in ITA No.2182/Kol/2006 (supra)wherein at Para 20.2 the Hon'ble ITAT held that the appellate authorities may admit the claim of the assessee even though no claim was made by the assessee in the return of income. 7.Having heard the rival submissions and perused the materials availa....
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....tified in deleting the interest u/s 234D of the I.T. Act, 1961 whereas as per Explanation 2 of the Section 234D of the Act that the provisions of this section shall also apply to an assessment year commencing before the 1st Day of June, 2003 if the proceedings in respect of such assessment year is completed after the said date. 2. That the appellant reserves the right to amend, alter or add to any ground(s) of appeal before or at the time of hearing of the appeal." 10.The brief facts qua the issue are that the assessing officer, gave the appeal effect of the judgment pronounced by the Hon'ble Calcutta High Court dated 28.03.2012 in ITA No.408 of 2006, in assessee's own case, allowing the assessee's claim for deduction u/s 80HHC.As per ....
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....ble to the assessee. The ld CIT(A) also relied on the judgment of Van Oord Dredging and Marine Contractors BV (2008) 297 ITR 0115 ITAT (Mum) wherein it has been held that " the provisions of section 234D were not in the statute book during the relevant period and were inserted by the Finance Act, 2003, w.e.f June1, 2003. In this case the processing u/s 143(1)(a) was made on February 25, 2003, wherein the order was passed granting refund to the assessee and on which date the provision of section 234D had not come on the statute book. Interest u/s 234D of the Act was not chargeable." Therefore, ld CIT(A) deleted the interest charged U/s 234D of the Act at Rs. 47,98,261/-. 12. Not being satisfied with the order of CIT(A), the Revenue is in a....