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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI S. S. GODARA
ORDER
PER S. S. GODARA, JM:
This assessee’s appeal for assessment year 2016-17 arises against the CIT(A)-8, Pune’s order dated 08.01.2018 passed in case no. PN/CIT(A)-8/DCIT, CPC/325/2017-18/580 involving proceedings u/s 143(1) of the Income Tax Act, 1961; in short the Act. Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.
The assessee pleads the following twins of substantive grounds in the instant appeal :-
On the facts and circumstances prevailing in the case and as per the schemes and provisions of Act, the appellant failed to raise the Ground of Appeal relating to inapplicability of provision of section 115JC and hence the issue could not be adjudicated by CIT(A)-8, Pune. 2) On the facts and circumstances prevailing in the case and as per the schemes and provisions of Act, the Appellant as well as lower authority failed to consider that the deduction u/s 80IB(10) is fully allowable without intervention of Chapter 115JC.”
3. It emerges during the course of hearing that the CIT(A) has already accepted the assessee’s section 80IB(10) deduction plea in principle and directed the Assessing Officer to examine it’s Form 10CCB which could not be filed due to technical reasons. That being the case, I deem it appropriate to restore the assessee’s grievance regarding applicability of section 115JC as well back to the learned Assessing Officer for his afresh adjudication in consequential proceedings. It is made clear that the taxpayer shall be very much at liberty to raise all factual as well as legal pleas before the Assessing Officer; if so advised which shall be considered as per law.