DHURJYOTI TEA COMPANY PRIVATE LIMITED,PENGREE vs. INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI

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ITA 103/GTY/2024Status: DisposedITAT Guwahati20 January 2025AY 2020-2021Bench: the ld.CIT(A) and the ld.CIT(A) confirmed the action of the CPC for both the years. Finding of ld.CIT(A) is similar for both the years under appeal and the same is reproduced below : “5.4.6 On going through the same, it is noted that the Hon'ble Courts are very clear in its decision that the audit report should be filed at any time before the framing of the assessment. In the instant case, the assessment has been made under the provision of section 143(1) of the Act and before the passing t6 pages

AI SummaryRemanded

Facts

A tea manufacturing company claimed deduction under section 80IE for A.Y. 2020-21 and 2021-22. However, the Tax Audit Reports filed for these years incorrectly stated A.Y. 2017-18, leading the CPC to deny the deduction via a prima-facie adjustment under section 143(1)(a), which was upheld by the CIT(A). The assessee challenged this denial.

Held

The Tribunal set aside the CIT(A)'s order, remitting the issues back for fresh consideration. It directed the CIT(A) to provide the assessee an opportunity to file the correct Audit Report and a certificate from the Tax Auditor explaining the mistake, and then decide the matter in accordance with law.

Key Issues

Whether deduction u/s 80IE can be denied solely due to a clerical error in the assessment year mentioned in the Tax Audit Report, and if the assessee should be granted an opportunity to rectify it.

Sections Cited

250, 143(1)(a), 139(1), 80IE

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI BENCH, GUWAHATI

Before: DR.MANISH BORAD & SHRI MANOMOHAN DAS

For Respondent: Shri Kausik Ray, JCIT

Hearing: 26.11.2024Pronounced: 20.01.2025

आदेश क� �ितिलिप अ�ेिषत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The Pr. CIT concerned. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, “, Guwahati” ब�च, 4. / DR, ITAT, Guwahati Bench गाड� फ़ाइल / Guard File. 5.

आदेशानुसार / BY ORDER,

// True Copy // Assistant Registrar