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TMI Blog2021 (10) TMI 562X X X X Extracts X X X X X X X X Extracts X X X X ..... order of The Commissioner of Income Tax (Appeals)-15, Chennai in ITA NO 330&329/CIT(A)-16-17 dated 27/08/2018 for the Assessment Year 2009-10 received in this office on 27/08/2018 in the case of M/S PLEASANT HEALTH CARE PAN AAHFP5277H. I request you to kindly condone the delay of 155 days in filing the Income Tax Appeal Papers, in the above case, for the Assessment Year 2009-10. The appeal could not be filed in time as CIT(A)'s order was combined for the A.Ys. 2009-10 and 2010-11.So, we wrongly filed combined appeal for the both A.Ys, 2009-10 and 2010-11. I humbly request again that the delay may be condoned. The delay was beyond the control of the under signed and not an intentional one, Hence it is submitted before the Hon'ble Income Tax Appellant Tribunal that the delay may kindly be condoned and the appeal may be admitted. It is humbly again prayed that the Hon'ble Tribunal may be pleased to condone the delay and render the justice of the appellant" 3. The Ld. D.R has submitted that the delay may be condoned and the order may be passed on merits. 4. On the other hand, the ld. Counsel for the assessee has not raised any objection. 5. We have gone through th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner, .Special Economic Zone. Section 10B of the IT ACT-1961 is reproduced below:- "[Special provisions in respect of newly established hundred per cent export oriented undertakings.] 10B.(1) subject to the provisions of this section ,o deduction of such profits and gains as are derived by a hundred per cent export - oriented undertaking from the export of articles or things or computer software for a period of ten consecutive assessment years beginning with the assessment year relevant to the previous year in which the undertaking begins to manufacture or produce articles or things or computer software, as the case may be, shall be allowed from the total income of the assessee: Provided that where in computibng the total income of the undertaking for any assessment year, its profits and gains had not been included by application of the provisions of this section as it stood immediately before Its substitution by the Finance Act-2000, the undertaking shall be entitled to the deduction referred to in this sub section only for the unexpired period of aforesaid ten consecutive assessment fear:" In response to 148 notice, assessee claimed exemption u/s 10A of the IT ACT-1961 in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove particulars for claiming deduction u/s10A were filed before the AO during the assessment proceedings. In this regard, the appellant has filed an / affidavit dated 22-06-2018 signed by Mr.Palepu Srinivasa Prasad, partner of appellant firm, before the Notary Public, stating that all the above particulars were filed before the AO during the assessment proceedings. 5.3.5. With regard to the appellant's claim that its claim of alternate plea to claim deduction u/s 10A can be entertained, the appellant's AR has relied on the decision of Hon'ble ITAT, Chennai in the case of ACIT Vs. Severn Glocon (India) pvt. Ltd. in AY 2010-11 vide ITA No, 2816/Mds/2014 dated 19-06-2015, I have perused the decision of Hon'ble [TAT, Chennai in the above mentioned case, wherein under para -9, the ITAT has observed as under: "We have considered the rival submissions on either side and perused the relevant material on record. Explanation 2(iv) to Section 10B clearly says that approval by the Board appointed by Government of India under section 14 of the Industries (Development & regulation) Act, 1951 is an essential condition. In this case, though the assesses claims that the approval ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Revenue carried the matter before the Tribunal. 10. The Ld. D.R has submitted that the deduction claimed by the assessee in the original return of income was only u/s. 10B of the Act and the deduction u/s. 10A of the Act cannot be considered. He further submitted that during the course of reopening proceedings, the assessee has claimed alternatively u/s. 10A of the Act also and not filed the relevant details. So far as s. 10B of the Act is concerned, the assessee has not produced the certificate from the Development Commissioner, Economic Zone and therefore, he is not eligible for deduction u/s. 10B of the Act. 11. He further submitted that the Ld. CIT(A) without examining the eligibility criteria u/s. 10A of the Act allowed the deduction claimed by the assessee without calling the remand report therefore, the order passed by the Ld. CIT(A) is not correct. 12. On the other hand, the ld. Counsel for the assessee has submitted that the assessee has claimed deduction u/s. 10B as well as s.10A of the Act. If the A.O is of the opinion that the assessee is not eligible for deduction u/s. 10B of the Act, the alternative plea of the assessee u/s. 10A of the Act may be considered. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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