DATA INTENSITY INDIA PRIVATE LIMITED ,HYDERABAD vs. ASSISTANT / DEPUTY COMMISSIONER OF INCOME-TAX CORPORATE CIRCLE - 1(1), CHENNAI

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ITA 244/CHNY/2025Status: DisposedITAT Chennai14 May 2025AY 2021-2022Bench: SHRI MANU KUMAR GIRI (Judicial Member), SHRI S. R. RAGHUNATHA (Accountant Member)1 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal noted that the CPC had subsequently allowed the deduction under Section 10AA through a rectification order. Therefore, the appeal before the Tribunal was rendered infructuous.

What were the facts?

The assessee claimed deduction under Section 10AA of the Income Tax Act for the Assessment Year 2021-22. The CPC initially disallowed this deduction. The CIT(A) upheld the CPC's decision.

What were the issues?

Whether the appeal is infructuous when the deduction claimed by the assessee has been allowed by the CPC in a subsequent rectification order.

Which sections of the Income-tax Act were involved?

Section 10AA,Section 143(1),Section 154

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘C’ BENCH, CHENNAI

Before: SHRI MANU KUMAR GIRI & SHRI S. R. RAGHUNATHA

Hearing: 13.05.2025Pronounced: 14.05.2025

अपीलाथ� की ओर से/Appellant by : Shri. V. Siva Kumar, Advocate (Virtual) ��थ� की ओर से/Respondent by : Ms. Anitha, Addl.C.I.T. सुनवाई की तारीख/Date of Hearing : 13.05.2025 घोषणा की तारीख/Date of Pronouncement : 14.05.2025 आदेश /O R D E R PER S. R. RAGHUNATHA, ACCOUNTANT MEMBER:

This appeal by the assessee is filed against the order of the Commissioner of Income Tax, Appeal, ADDL/ JCIT (A)-1, Ludhiana, for the assessment year 2021-22, vide order dated 28.11.2024.

2.

The assessee-company filed its return of income for the Assessment Year 2021-22 by claiming deduction u/s 10AA. The CPC

:-2-: ITA. No.:244/Chny/2025 processed the return of income u/s. 143 (1) of the Act on 28.12.2022 and disallowed the deduction claimed u/s.10AA of the Act for want of Form No.56F.

3.

Aggrieved, the assessee preferred an appeal before the ld.CIT(A) NFAC. The ld.CIT(A) confirmed the addition made by the CPC by passing an order dated 28.11.2024 by denying the claim of deduction u/s.10AA of the Act.

4.

Aggrieved by the order of the ld.CIT(A), the assessee preferred an appeal before us. Meanwhile the assessee filed an application before the CPC for rectification of mistake in intimation passed u/s.143(1) of the Act by furnishing the Form 56F.

5.

The CPC, Bangalore passed a rectification order dated 24.11.2023 u/s.154 of the Act by allowing the deduction claimed u/s.10AA of the Act by revising the demand as NIL.

6.

We have heard the rival contentions and note that the assessee has not furnished the order of CPC u/s.154 of the Act dated 24.11.2023 before disposal of the appeal by the ld.CIT(A). Hence, the CIT(A) has confirmed the order of CPC passed u/s.143(1) of the Act. Since the assessee’s claim of deduction u/s.10AA of the Act has already been allowed by the CPC in its rectification order u/s.154 of the Act dated 24.11.2023, the assessee do not have any grievance before us. Hence,

:-3-: ITA. No.:244/Chny/2025 the order of the ld.CIT(A) is set aside and the appeal filed by the assessee is also disposed of as infructuous.

7.

In the result, the appeal filed by the assessee is dismissed as infructuous.

Order pronounced in the open court on 14th May, 2025 at Chennai.

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