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TMI Blog2015 (6) TMI 435X X X X Extracts X X X X X X X X Extracts X X X X ..... and in accordance with the statutory provision. The assessee must be afforded a reasonable opportunity of being heard in the matter. - Decided in favour of assessee. - ITA No. 129/Hyd/2014 - - - Dated:- 10-10-2014 - SHRI P.M. JAGTAP AND SHRI SAKTIJIT DEY, JJ. For The Assessee : Shri A.V. Raghu Ram For The Revenue : Shri Rajeev Benjwal ORDER PER SAKTIJIT DEY, J.M.: This is an appeal by assessee against the order dated 13/12/13 of the CIT(A), Hyderabad pertaining to AY 2009-10. Assessee has raised the following effective grounds: 2. The learned CIT(A) erred in not admitting additional ground to consider the claim u/s 10A by relying on the decision of Supreme Court in the case of Goetz though the same is held not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch approval is not in accordance with Explanation II (iv) of section 10B, AO completed the assessment by rejecting assessee s claim of exemption u/s 10B. Being aggrieved of the assessment order, so passed, assessee preferred appeal before the CIT(A). 3. Before CIT(A) assessee apart from contesting AO s decision of not allowing assessee s claim of exemption u/s 10B, also raised an additional ground for claiming exemption u/s 10A. CIT(A) after considering the submissions of assessee confirmed the view of the AO in so far as the allowability of exemption u/s 10B. As far as the additional ground relating to claim of exemption u/s 10A is concerned, CIT(A) following the decision of the Hon ble Supreme Court in case of Goetz India Ltd., 284 I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore AO, there is no occasion for furnishing the certificate in 56F before AO. Learned AR submitted that ratio laid down in case of Goetz India Ltd. and Orissa Rural Housing Development Corpn. Ltd. (supra) are not applicable to the facts of the present case as the restriction for entertaining a fresh claim without making such claim in the revised return is applicable to proceeding before AO alone and will not apply to the appellate authority. In this context, he relied upon a decision of ITAT, Mumbai Bench in case of Director (Finance), The shipping Corporation of India Ltd. Vs. Additional CIT in ITA No. 2944-2945/Mum/2010 dated 21/03/14. The learned AR submitted that when there is no dispute to the fact that assessee is a 100% EOU and has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disallowed by the A.O. as well as the ld. CIT(A) mainly on the ground that the same was not made by the assessee by filing a revised return. Reliance in this regard was placed by the authorities below on the decision of Hon ble Supreme Court in the case of Goetze (India) Ltd. (supra). As held by the Hon ble Bombay High Court in the case of CIT vs. Pruthvi Brokers and Shareholders P. Ltd. [2012] 349 ITR 336 (Bom) cited by the ld. Counsel for the assessee, the assessee is entitled to raise any additional claims before the appellate authorities as per the decision of Hon ble Supreme Court in the case of National Thermal Power Company Ltd. Vs. CIT [1998] 229 ITR 383 (SC) and the Hon ble Supreme Court in the case of Goetze (India) Ltd. (supra) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 10B on the ground that the unit was not approved by Board appointed by the Government for approving 100% EOU. We agree that the undertaking which has not been approved as a 100% EOU, by the Board appointed by the Government, as required under section 10B, the assessee will not be entitled to deduction under section 10B. But that does not mean that we have to close our eyes towards the alternate claim for deduction made by the assessee. After-all, the assessee is claiming deduction in respect of profits from export of software. Deduction for export of software is available under section 10A, 10B and 80HHE. If the assessee is not entitled to deduction under one section, is claim for deduction under another section of the Act should be con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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