GOA MINERALS PRIVATE LIMITED,VASCO vs. ACIT, CIRCLE - 2(1), PANAJI

In the result, appeal of the assessee is allowed for statistical purpose

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.63/Pan/2020 िनधा"रण वष" / Assessment Year : 2014-15 Goa Minerals Private Limited, The Assistant P.B.No.14, Salgaocar House, V Commissioner Of Income Dr.F.L.Gomes Road, S Tax, Circle-2(1), Panaji, Vasco Da Gama, Goa. Goa – 403802 Pan: Aaacg 6716 C Appellant / Assessee Respondent / Revenue Assessee By Shri Veer Raghavan – Ar Revenue By Shri N. Shrikanth – Dr Date Of Hearing 09/10/2023 Date Of Pronouncement 11/10/2023

section 143(3) for A.Y.2013-14 which was at page 65-72 of the paper book. The ld.AR submitted that the ld.CIT(A) is empowered to admit such claim, but ld.CIT(A) erred in not admitting such claim. The ld.AR relying on following case laws :  Hon'ble Madras High Court in the case of Perlo Telecommunication and Electronic Components India

SOCIEADADE DE FOMENTO INDL. PVT. LTD.,MARGAO vs. JOINT COMMISSIONER OF INCOME TAX, MARGAO RANGE, MARGAO