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TMI Blog2022 (12) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... Act in accordance with law - we set aside the order passed by the ld. CIT(A) and remit the matter back to the file of the AO to decide the claim of the assessee under section 10A of the Act. Accordingly, the appeal in is allowed for statistical purposes. Deduction u/s 10A - There was delay in filing the return of income - HELD THAT:- As gone through the decision in the case of Saffire Garments [ 2012 (12) TMI 193 - ITAT RAJKOT] wherein, the Special Bench has held that to claim a benefit under section 10A of the Act, the return of income has to be filed under section 139 of the Act and it is a mandatory and not directory. Respectfully following the decision of the Rajkot Special Bench, we reject the arguments of the ld. Counsel for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filing the appeal before the Tribunal. Similarly, the appeal in I.T.A. No.254/Chny/2016 is filed before the Tribunal with a delay of 274 days delay. The assessee has filed petitions in the form of affidavit to condone the delay. We have gone through the condonation petition filed in the form of affidavits and find that the assessee was prevented by sufficient cause and the ld. DR has not made any serious objections, thereby, the delay in filing of the appeal stands condoned and admitted the appeals for adjudication. 3. Facts are, in brief, that the assessee is a private limited company providing Call Support Services to foreign companies. The assessee company is an STPI registered entity during the relevant financial year and the assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the ld. CIT(A) dismissed the appeal of the assessee. 4. Aggrieved, the assessee is in appeal before the Tribunal in I.T.A. No. 522/Chny/2018 and also challenged the order passed by the ld. CIT under section 263 of the Act in I.T.A. No. 254/Chny/2016. 5. When these appeals were taken up for hearing, the ld. Counsel for the assessee has submitted that so far as assessment year 2010- 11 is concerned, the CBDT has condoned the delay and passed an order under section 119(2)(b) of the Act dated 10.10.2022 and directing the Assessing Officer to allow the claim of deduction under section 10A of the Act. So far as appeal in I.T.A. No. 254/Chny/2016 is concerned, consequent upon the directions of the CBDT vide its order dated 10.10.2022, the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee and the Assessing Officer shall deal with it on merits. In view of the above, by considering the entire facts and circumstances of the case, we are of the considered opinion that the Assessing Officer has to examine the claim of the assessee under section 10A of the Act in accordance with law. Thus, we set aside the order passed by the ld. CIT(A) and remit the matter back to the file of the Assessing Officer to decide the claim of the assessee under section 10A of the Act. Accordingly, the appeal in I.T.A. No. 522/Chny/2018 for the assessment year 2010-11 is allowed for statistical purposes. 9. So far as appeal in I.T.A. No. 254/Chny/2016 filed against the order passed under section 263 of the Act is concerned, we find that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A of the Act, the return of income has to be filed under section 139 of the Act and it is a mandatory and not directory. Respectfully following the decision of the Rajkot Special Bench, we reject the arguments of the ld. Counsel for the assessee and the appeals filed by the assessee for the assessment years 2011- 12 and 2012-13 are dismissed. 13. So far as appeal for the assessment year 2009-10 is concerned, the assessee has not filed petition for condonation of delay before the CBDT. In view of our decision hereinabove, the return of income has to be filed as per section 139 of the Act and it is mandatory. Therefore, the claim of the assessee cannot be entertained. Accordingly, the appeal filed for the assessment year 2009-10 is dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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