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TMI Blog2022 (10) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the ld. co-ordinate bench's order, while deciding the similar issue in the case of Howrah Mills Co. Ltd. [ 2018 (1) TMI 838 - ITAT KOLKATA] held that while the assessee in the return of income did not make any claim in respect of carbon credit not taxable but such claim was made only in the assessment proceedings before the AO and such claim of the assessee has been allowed by the ld. co-ordinate bench. We followed the view taken by the co-ordinate bench and allow the claim of the assessee and directed the AO to accept the revised claim made by the assessee. Accordingly, grounds raised by the assessee are allowed. - ITA No. 2241/Kol/2019 - - - Dated:- 15-9-2022 - SHRI SONJOY SARMA , HON BLE JUDICIAL MEMBER AND SHRI GIRISH AGRAW ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eived by the Appellant during the year under consideration is not taxable in India more so, when the AO himself accepts in the Remand Report dated 14 June 2019 that the services provided by the Appellant to PIL and Preethi do not 'make available' technical knowledge, skills, experience, etc. to the latter. iv. The Appellant submits that the AO be directed to accept the claim made by the Appellant during the course of the assessment proceedings, and hold that the receipts are not taxable in India, more so when the AO himself accepts by the appellant to PIL and Preethi do not 'make available' technical knowledge, skills, experience etc. to the latter. 2. At the time of hearing, ld. AR of the assessee submitted that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... c. 2.1. The ld. AR further submitted that while passing the impugned order the time of hearing by the authorities below without considering the facts and circumstances of the case mechanically dismissed the claim of the assessee by holding that the original return was filed by the assessee on 28.11.2015 and assessee failed to file revised return u/s. 139(5) of the Act in support of its claim, hence the claim made by the assessee cannot be allowed. As such the impugned order passed by the DCIT (International Taxation) needed to be interference and direction may be given to accept the claim made by the appellant during the course of assessment proceedings. The ld. AR substantiate his claim to bring to our notice of order passed by the co-o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T(A) being the First Appellate Authority has the power to entertain a new claim even in the absence of a revised return of income. The Supreme Court in case of Goetze (India) Ltd. (supra) has clarified that the decision was restricted to the power of the assessing authority to entertain a claim for deduction otherwise than by a revised return, and did not impinge on the power of the Appellate Tribunal under section 254 of the Income-tax Act, 1961 . This has been interpreted in several judicial pronouncements as applicable even to the first appellate authorities. The Hon'ble Delhi High Court in the case of Jai parabolic Springs 306 ITR 42 (Delhi) has held that the appellate authorities under the Act, were free to consider a claim made b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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