TAPASH KUMAR SAHA,DARRANG vs. INCOME TAX OFFICER, WARD- MANGALDOI, MANGALDOI
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Income Tax Appellate Tribunal, “GUWAHATI ‘SMC’ BENCH, GAUHATI
Before: Shri Sanjay Garg
IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI ‘SMC’ BENCH, GAUHATI VIRTUAL HEARING AT KOLKATA �ी संजय गग�, �या�यक सद�य के सम� Before Shri Sanjay Garg, Judicial Member I.T.A. No.7/GTY/2022 Assessment Year: 2018-19 Tapash Kumar Saha……….……......…..........…..................….…… Appellant Kharupetia, Jayant Nagar, Darrang, Assam - 784115. [PAN: AHDPS8801K] vs. ITO, Ward-Mangaldoi..…...………....……........…...…...…..…..... Respondent Appearances by: Shri Sanjay Mody, FCA, appeared on behalf of the appellant. Shri N.T. Sherpa, JCIT-DR, appeared on behalf of the Respondent. Date of concluding the hearing : March 14, 2023 Date of pronouncing the order : March 14, 2023 आदेश / ORDER The present appeal has been preferred by the assessee against the order dated 22.12.2021 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The sole issue involved in this appeal regarding denial of deduction claimed by the assessee u/s 80IE of the Act.
The ld. counsel for the assessee has submitted that the assessee has duly claimed deduction u/s 80IE of the Act. That in the electronic form of return, the column for claim of deduction u/s 80IC and 80IE was same. That the audit report in the shape of Form 10CCB was required to be attached along with return. However, due to technical glitch/error on behalf of the Department, there was no corresponding
I.T.A. No.7/GTY/2022 Assessment Year: 2018-19 Tapash Kumar Saha column for claiming deduction u/s 80IE of the Act in the prescribed form 10CCB. Therefore, the assessee had to fill in the particulars in the column meant for deduction u/s 80IC. Even in the return of income, the column meant for section 80IC could also be used for claiming deduction u/s 80IE of the Act. The lower authorities finding fault in not filling the proper column in form 10CCB for claiming of deduction u/s 80IE, have rejected the claim of the assessee. The ld. counsel has submitted that since there was no separate column meant for deduction u/s 80IE, in the prescribed form 10CCB, therefore, there was no fault on the part of the assessee, rather, the aforesaid confusion has occurred due to technical glitch on the part of the department itself. The aforesaid contention was brought to the knowledge of the Assessing Officer during the assessment proceedings, but, the Assessing Officer though declined the deduction u/s 80IC, however, did not allow the deduction u/s 80IE, holding that the assessee has not claimed the same in the form 10CCB. The facts and circumstances were also explained before the CIT(A). However, the ld. CIT(A) has mentioned that the assessee could not furnish the proof of aforesaid technical glitch.
In my view, both the lower authorities have acted in an unjust manner. Because of certain bona fide error or technical glitch, if the particulars were entered in a wrong column and the assessee duly explains about that before the Assessing Officer, the Assessing Officer is duty bound to consider the same for the same and allow the relief if the assessee is otherwise eligible. Rather, a duly has been casted upon the Income Tax Authorities to help the concerned assessees in claiming their eligible benefits, deduction etc. prescribed by law. The denial of deduction because of the aforesaid technical glitch, which was beyond the control of the assessee, in my view, is not justified. In view of this,
I.T.A. No.7/GTY/2022 Assessment Year: 2018-19 Tapash Kumar Saha the impugned order of the CIT(A) is set aside. The Assessing Officer is directed to allow the deduction u/s 80IE of the Act after verification of the details.
In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Kolkata, the 14th March, 2023. Sd/- [संजय गग� /Sanjay Garg] �या�यक सद�य/Judicial Member
Dated: 14.03.2023. RS Copy of the order forwarded to: 1. Tapash Kumar Saha 2. ITO, Ward-Mangaldoi 3. CIT (A)- 4. CIT- , 5. CIT(DR),
//True copy// By order Assistant Registrar, Kolkata Benches
