9911796707
TMI Blog2021 (10) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... was left out at the time of filing of original income tax return and in any event, the AO has power to make upward or downward adjustments in the income returned filed by the assessee and when the assessee had not claimed certain expenditures clearly evident from the records and it comes to the knowledge of the Assessing Officer at the time of assessment proceedings, the AO should grant relief to the assessee. Tribunal took note of the Circular issued by CBDT dated 11.04.1955, wherein the Board ordered that the officers of the Income Tax should not take advantage of ignorance of an assessee as to his rights. It is one of their duties to assist the taxpayers in every reasonable way, particularly in the matter of claiming and securing reliefs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MR. JUSTICE T.S. SIVAGNANAM AND HONOURABLE MR. JUSTICE SATHI KUMAR SUKUMARA KURUP For Appellant : Mr. T. Ravikumar Senior Standing Counsel JUDGMENT (Delivered by T.S. Sivagnanam, J.) This appeal filed by the Revenue under Section 260-A of the Income Tax Act, 1961 is directed against the order dated 18.11.2013 passed by the Income Tax Appellate Tribunal, Madras 'A' Bench (the Tribunal) in ITA. No.1037/Mds/2013 for the assessment year 2008-09. 2. We have heard Mr. T.Ravi Kumar, Learned Senior Standing Counsel appearing for the appellant-Revenue. Though the Assessee has been served and their name has also been printed in the cause list, none appeared on behalf of the assessee. 3. This appeal had been filed by the Revenue raising ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Aggrieved by the same, the assessee has approached the Tribunal, which allowed assessee's appeal. 5. Mr. T.Ravi Kumar, Learned Senior Standing Counsel is right in so far as the effect of the decision of the Hon'ble Supreme Court in Goetze India Limited Vs. CIT reported in [284 ITR 323 (SC)]. In no uncertain terms, it has been that the claim for the deduction not made in the original return cannot be entertained by the Assessing Officer otherwise than by filing a revised return of income. 6. We note that the paragraph 4 of the judgment of the Hon'ble Supreme Court made it clear that the issue in the said case (Goetze India Limited Vs. CIT) is limited to the power of the Assessing Officer and does not impinge on the power of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scrutiny assessment by filing a computation, which is not a fresh claim. Further, the Tribunal held that the assessee is only claiming expenditure, which was left out at the time of filing of original income tax return and in any event, the Assessing Officer has power to make upward or downward adjustments in the income returned filed by the assessee and when the assessee had not claimed certain expenditures clearly evident from the records and it comes to the knowledge of the Assessing Officer at the time of assessment proceedings, the Assessing Officer should grant relief to the assessee. 10. The Tribunal took note of the Circular issued by CBDT dated 11.04.1955, wherein the Board ordered that the officers of the Income Tax should not ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... diture cannot be entertained, without filing a revised return. 13. The Tribunal having held that the claim is not a fresh claim and the computation given by the assessee can be considered, necessarily the matter has to go back to the Assessing Officer to consider the claim on merits. Since the Tribunal has not issued consequential direction, we are inclined to do so. 14. In the result, the Tax Case Appeal is dismissed and the substantial questions of law are answered as against the Revenue and the matter is remanded to the Assessing Officer to consider the assessee's claim of expenditure on merits and in accordance with law, after affording opportunity of personal hearing to the assessee, because the assessment is of the year 2008-09 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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