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TMI Blog2012 (8) TMI 997X X X X Extracts X X X X X X X X Extracts X X X X ..... iled by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals)-XVI, New Delhi dt. 14.08.2011 pertaining to the Assessment Year 2007-08 on the following ground. "1. On the facts and in the circumstances of the case, the Commissioner of Income Tax (Appeals) has erred in allowing relief of ₹ 12,23,979/- on account of allowable expenses under Section 40(a)(ia) ignoring the decision of the Hon'ble Supreme Court in the case of Geotze (India) Ltd. vs CIT (2006) 284 ITR 323 (SC) that held that the Assessing Officer had no power to entertain a claim made otherwise than by filing of a revised return of income". 2. The assessee is a company and is a Subsidiary of M/s NHK Spring Co.Ltd. Japan. It is engaged in the busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr.Sandeep Sadra on the other hand pointed out that the assessee has made a fresh claim before the Commissioner of Income Tax (Appeals) and as all the facts are on record and as the Assessing Officer has himself recorded that the claim is correct, the Commissioner of Income Tax (Appeals) was right in allowing the claim. 5. Rival contents heard. Before the Ld.CIT(A) by way of written submissions the assessee pleaded as follows:- "As per the said judgement, it has not in any way curtained the authority of the appellate authorities to entertain a claim which is otherwise allowable as per the law. In view of this, it is humbly submitted that the claim which is admitted by the Assessing Officer himself also, as per his own order, is a justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been deducted in any subsequent year or, has been deducted in the previous year but paid in any subsequent year after the expiry of the time prescribed under sub-section (1) of section 200, such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid".
8. As the Statute provides for a deduction and as the facts have not been disputed by the Ld.D.R., and as the Hon'ble Supreme Court in the case of Goetz India Ltd. has stated that the judgement does not effect the powers of the Appellate Authority, we uphold the order of the Ld.CIT(A).
9. In the result the appeal of the Revenue is dismissed.
Order pronounced in the Open Court on 29th August, 2012. X X X X Extracts X X X X X X X X Extracts X X X X
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