2023 (11) TMI 1114

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... dated 11.4.1955 and the law that no tax can be imposed without the authority of law. 4 Under the facts and circumstances of the case order passed by Ld. CIT (A) is not maintainable. 5 For that the appellant craves leave to add, alter or withdraw any ground/s of appeal on or before hearing of the appeal." 2. Brief facts of the case are that the assessee filed its return of income for the A.Y. 2014-15 and while filing the return of income assessee has failed to claim the deduction of Rs. 1,50,000/- for interest on housing loan u/s 24(b) of the Act and Rs. 1,00,000/- u/s 80C further amount of Rs. 29,136/- u/s 80D of the Act for the assessment year in question. Consequent to that assessee after realizing its mistake has filed an appropriate rectification petition u/s 154 of the Act for rectifying the defects before CPC, Bengaluru. However, petition of the assessee was completely ignored by the AO even though necessary evidence in support of his claim made before the AO while filing the rectification petition. However, the claim of the assessee was rejected by the AO only on the ground that such a claim has to be made by filing revised return only and the petition filed by the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....epartment should adopt in dealing with assessee's in matters affecting their interest and convenience. It appears that these instructions are not being uniformly followed. 2. Complaints are still being received that while 1TO's are prompt in making assessments likely to result into demands and in effecting their recovery, they are lethargic and indifferent in granting refunds and giving reliefs due to assessees under the Act. Dilatoriness or indifference in dealing with refund claims (either under s. 48 or due to appellate, revisional, etc., orders) must be completely avoided so that the public may feel that the Government are actually prompt and careful in the matter of collecting taxes and granting refunds and giving reliefs. 3. Officers of the Department must not take advantage of ignorance of an assessee as to his nights. It is one of their duties to assist a taxpayer in every reasonable way, particularly in the matter of claiming and securing reliefs and in this regard the Officers should take the initiative in guiding a taxpayer where proceedings or other particulars before them indicate that some refund or relief is due to him. This attitude would, in the long ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e way in which entries should be made in various forms, they should not themselves make any in them on their behalf. Where such advice is given, it should be clearly explained to them that they are responsible for the entries made in any form and that they cannot be allowed to plead that they were made under official instructions. This equally applies to the Public Relation Officers. 6. The intention of this circular is not that tax due should not be charged or that any favour should be shown to anybody in the matter of assessment, or that where investigations are called for, they should not be made. Whatever the legitimate tax it must be assessed and must be collected. The purpose of this circular is merely to emphasize that we should not take advantage of an assessee's ignorance to collect more tax out of him than is legitimately due from him." 6. Therefore, he prayed before the bench by stating that the claim of the assessee may be allowed by this Tribunal and appropriate direction may be given to the authorities below to consider the claim of assessee. 7. On the other hand, ld. DR vehemently argued and mentioned that assessee is not eligible for any of the deduction as it....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d return, and did not impinge on the power of Tribunal." 8.2. Ld. Counsel further relied respectfully in the case of Taylor Instrument Co. (India) Ltd. v. Commissioner of Income- tax, [1992] 64 Taxman 129 (Delhi); "23. The Supreme Court in Jute Corporation of India's case (supra), specifically approved the decision of the Calcutta High Court in Rai Kumar Srimal v. CIT [1976] 102 ITR 525, wherein it had been held that the AAC was entitled to admit new ground or evidence either suo motu or at the invitation of the parties." 8.3. The ld. Counsel respectfully relied on High Court of Bombay in the case of Sesa Goa Ltd. v. Additional Commissioner of Income-tax, Panaji, Goa, [2020] 117 taxmann.com 548 (Bombay); "15. The circumstance that we have observed that the Appellate Authorities have the power to consider the claim for deduction in terms of section 10B of the IT Act, is not to be construed as some observations in the context of the provisions of section 80A(5) of the IT Act. All that we have said is that generally, the Appellate Authorities may not be justified in refusing to even consider the assessee's claim for deduction on the ground that such claim was not made ....