The Income Tax Appellate Tribunal (ITAT), Pune bench has held that the National Faceless Appeal Centre (NFAC) cannot refuse to accept deduction claims for want of filing a revised return.
Shri Satbeer Singh Godara, Judicial Member and Shri G.D. Padmahshali, Accountant Member was considering an appeal filed by Chakan Petrol Depot challenging an appellate order dismissing the appeal of the assessee on the ground that the CIT(A) cannot entertain a claim not made in the return of income.
The Two-Member ITAT bench, after verifying the relevant facts and the provisions, has noted that the NFAC herein has upheld sec.143(1) processing denying various deductions to the assessee for want of a revised return.
Relying on the Apex Court’s decision in the case of Goetze (India) Ltd. v. CIT, the ITAT held that “Mr. Murkunde took us to the NFAC’s detailed discussion to this effect at page-8 of the NFAC’s order. He could hardly dispute that such a pre-condition of filing of a revised return nowhere impinges upon jurisdiction of various appellate forums; including this tribunal, for entertaining such additional claims as per hon’ble apex court’s landmark decision in Goetze (India) Ltd. v. CIT. Their lordships’ make it clear in para-9 of the said detailed discussion that all appellate authorities exercising their jurisdiction under the provisions of the Act could very well entertain even fresh claims without a revised return. We therefore direct the assessee’s jurisdictional Assessing Officer to examine the assessee’s corresponding deduction claim afresh as per law, preferably within three effective opportunities of hearing. Ordered accordingly.”
Shri Ramnath P Murkunde appeared for the income tax department.
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