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Income Tax Appellate Tribunal, ‘B’ BENCH, CHENNAI
Before: SHRI CHANDRA POOJARI & SHRI G. PAVAN KUMAR
आदेश / O R D E R PER G. PAVAN KUMAR, JUDICIAL MEMBER:
The appeal filed by the assessee is directed against order of Commissioner of Income-tax (Appeals)-I, Coimbatore, in Dt. 30.01.2014 for the assessment year 2009-2010 passed u/s.143(3) and 250 of the Income Tax Act, 1961.
ITA No.748/Mds/2014. :- 2 -:
The assessee has raised only one substantive ground on 2.
Commissioner of Income Tax (Appeals) erred in disallowing claim of the assessee u/s.80IA of the Act on the ground of non submission of form 10CCB.
The Brief facts of the case that the assessee company is in 3. the business of Hosiery Garments manufacturer and exporter, generation of electricity through wind energy generator. The assessee company filed Return on income electronically on 29.09.2009 disclosing total income of �11,01,950/- under normal computation of income and �7,07,880/- under provisions of Sec.115JB of the Act.
Subsequently the case was selected for scrutiny through CASS and notice u/s.143(2) was issued. In response to the notice, the assessee Authorised Representative appeared from time to time on various dates and furnished details and the Assessing Officer verified the books of accounts. In the assessment proceedings, the Assessing Officer made additions in respect of expenses and no deduction u/sec. 80IA of the act was granted and assessed total income at �27,21,370/-. Aggrieved by the order of the Assessing Officer, the assessee filed an appeal before the Commissioner of Income Tax (Appeals).
ITA No.748/Mds/2014. :- 3 -:
In the appellate proceedings, the ld. Authorised Representative reiterated his submissions made before the Assessing Officer and argued that the deduction 80IA was not granted to the assessee and filed a copy of form No.10CCB alongwith enclosures. In the appellate proceedings, it was explained that the company has filed e-return and without any reasons, the ld. Assessing Officer declined the deduction u/s.80IA of the Act. The Commissioner of Income Tax (Appeals) concurred with the findings of the Assessing Officer confirmed the Assessing Officer order. Aggrieved by the order of the CIT(A) the assessee assailed an appeal before the Tribunal.
Before the Tribunal, the ld. Authorised Representative submitted that company is eligible for deduction u/s.80IA and the Commissioner of Income Tax (Appeals) has not considered the claim u/s.80IA of the Act based on the forms submitted. The ld.CIT(A) erred further on presumption concluded that no claim was made earlier and it is mandatory for the assessee to file form 10CCB alongwith return of income and rejected the deduction. The ld. Authorised Representative produced copy of form 10CCB before the Tribunal and pleaded for allowing of the appeal.
Per contra, the ld. Departmental Representative objected to 6.
the submissions and relied on the lower authorities orders an argued
ITA No.748/Mds/2014. :- 4 -: that the genuineness of the documents have to be verified in compliance with the financial accounts and prayed for dismissal of appeal.
We heard the rival submissions of both the parties, perused 7. the material on record. The ld. Authorised Representative argued that the assessee is regularly filing return of income and for the said assessment year, the return of income was filed electronically therefore physical form cannot be filed with the department online.
The Assessing Officer in assessment proceedings overlooked the claim of deduction and therefore in the appellate proceedings the statutory form was filed but the ld.CIT(A) rejected the form and confirmed the lower authorities order. We are of the opinion that the company is a manufacturing unit and complied with the provisions of various acts and conditions for claiming deduction u/s.80IA of the Act. The ld. Authorised Representative drew our attention to the contents of the form were the Chartered Accountant of the assessee firm has signed form No. 10CCB at the end of the page which the Commissioner of Income Tax (Appeals) took objection and considered as unsigned. It must be noted that the judiciary is respected not on account of its powers to legalise injustice on technical grounds but because it is capable of removing injustice and is expected to do so. The power conferred on this Tribunal, with the intention that this Tribunal would
ITA No.748/Mds/2014. :- 5 -: deliver justice rather legalise injustice on technicalities. Therefore for the purpose of advancing substantial Justice which is of prime important in the administration of justice and trival technicalities should be ignored. Therefore, it is apparent from the facts of the case that the form 10CCB submitted should be considered as duly signed.
However, the contents therein needs to be verified by the lower authorities and hence we set aside the order of the Commissioner of Income Tax (Appeals) and restore the disputed issue to the file of the Assessing Officer for limited purpose and allow deduction u/s.80IA of the act after verifying the statutory forms filed in accordance with law and nevertheless to say that the assessee should be provided adequate opportunity of hearing before passing the order.
In the result, the appeal of the assessee in ITA 8. No.748/Mds/2014 is partly allowed for statistical purposes. Order pronounced on Wednesday, the 13th day of January, 2016, at Chennai.